ROYAL ECLAIRS PONT DE LOUP: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ROYAL ECLAIRS PONT DE LOUP
Largest movements
- Receivables within one year +€26,806
up €26,806 (+5,493%), from €488 to €27,294
- Cash +€6,160
up €6,160 (+10.9%), from €56,367 to €62,527
mainly Net result for the year (+€32,310) and Depreciation (+€1,063)
- Profit (loss) carried forward +€32,310
up €32,310 (+69.1%), from €46,731 to €79,041
- Purchases and services +€168,484
up €168,484 (+109%), from €154,567 to €323,051
- Turnover +€149,539
up €149,539 (+185%), from €80,944 to €230,483
- Gross operating margin +€15,003
up €15,003 (+69.7%), from €21,539 to €36,542
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,373 | €91,371 | +€31,998 | +53.9% |
| Fixed assets | 21/28 | €2,518 | €1,550 | -€968 | -38.4% |
| Tangible fixed assets | 22/27 | €1,927 | €1,136 | -€791 | -41.0% |
| Plant, machinery and equipment | 23 | €893 | €1,136 | +€244 | +27.3% |
| Furniture and vehicles | 24 | €1,035 | - | -€1,035 | |
| Financial fixed assets | 28 | €591 | €414 | -€177 | -30.0% |
| Current assets | 29/58 | €56,855 | €89,821 | +€32,966 | +58.0% |
| Amounts receivable within one year | 40/41 | €488 | €27,294 | +€26,806 | +5,493% |
| Trade receivables | 40 | €488 | €27,294 | +€26,806 | +5,493% |
| Cash at bank and in hand | 54/58 | €56,367 | €62,527 | +€6,160 | +10.9% |
| Total equity and liabilities | 10/49 | €59,373 | €91,371 | +€31,998 | +53.9% |
| Equity | 10/15 | €46,731 | €79,041 | +€32,310 | +69.1% |
| Profit (loss) carried forward | 14 | €46,731 | €79,041 | +€32,310 | +69.1% |
| Amounts payable | 17/49 | €12,642 | €12,329 | -€312 | -2.5% |
| Amounts payable within one year | 42/48 | €12,642 | €12,329 | -€312 | -2.5% |
| Trade debts | 44 | €9,475 | €9,293 | -€182 | -1.9% |
| Suppliers | 440/4 | €9,475 | €9,293 | -€182 | -1.9% |
| Taxes, remuneration and social security | 45 | €3,167 | €3,037 | -€130 | -4.1% |
| Taxes | 450/3 | €3,167 | €3,037 | -€130 | -4.1% |
| Turnover | 70 | €80,944 | €230,483 | +€149,539 | +185% |
| Membership fees, donations, legacies and grants | 73 | €95,161 | €129,110 | +€33,948 | +35.7% |
| Non-recurring operating income | 76A | €0 | - | -€0 | |
| Goods, raw materials, services and sundry goods | 60/61 | €154,567 | €323,051 | +€168,484 | +109% |
| Remuneration, social security and pensions | 62 | - | €2,150 | +€2,150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,009 | €1,063 | +€54 | +5.4% |
| Other operating charges | 640/8 | €18 | €140 | +€122 | +670% |
| Non-recurring operating charges | 66A | - | €100 | +€100 | |
| Gross operating margin | 9900 | €21,539 | €36,542 | +€15,003 | +69.7% |
| Operating profit (loss) | 9901 | €20,512 | €33,088 | +€12,576 | +61.3% |
| Financial income | 75/76B | €69 | €77 | +€8 | +11.7% |
| Recurring financial income | 75 | €69 | €77 | +€8 | +11.7% |
| Financial charges | 65/66B | €1,855 | €855 | -€1,000 | -53.9% |
| Recurring financial charges | 65 | €285 | €855 | +€570 | +200% |
| Non-recurring financial charges | 66B | €1,570 | - | -€1,570 | |
| Profit (loss) for the period before taxes | 9903 | €18,726 | €32,310 | +€13,584 | +72.5% |
| Profit (loss) for the period | 9904 | €18,726 | €32,310 | +€13,584 | +72.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,726 | €32,310 | +€13,584 | +72.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.