SCPRL CHJVC: 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.
SCPRL CHJVC
Largest movements
- Cash -€45,967
down €45,967 (-32.6%), from €140,797 to €94,830
mainly Contributions, distributions and other (-€192,826) and Receivables within one year (-€33,794)
- Receivables within one year +€33,794
up €33,794 (+22.9%), from €147,589 to €181,383
of which Other amounts receivable: +€25,826
- Tangible fixed assets -€12,026
down €12,026 (-29.3%), from €41,043 to €29,017
of which Furniture and vehicles: -€11,520
- Other debts +€117,771
new in 2024: €117,771
- Profit (loss) carried forward -€108,773
down €108,773 (-100%), from €108,773 to €0
- Reserves -€38,693
down €38,693 (-33.3%), from €116,327 to €77,634
of which Distributable reserves: -€38,693
- Tax, wage and social debts +€14,224
up €14,224 (+23.3%), from €60,988 to €75,212
- Debts after one year -€11,520
down €11,520 (-61.3%), from €18,781 to €7,261
- Gross operating margin -€5,997
down €5,997 (-7.3%), from €81,946 to €75,949
- Taxes -€2,853
down €2,853 (-16.4%), from €17,413 to €14,559
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 | €337,610 | €310,384 | -€27,227 | -8.1% |
| Fixed assets | 21/28 | €41,043 | €29,017 | -€12,026 | -29.3% |
| Tangible fixed assets | 22/27 | €41,043 | €29,017 | -€12,026 | -29.3% |
| Furniture and vehicles | 24 | €39,905 | €28,385 | -€11,520 | -28.9% |
| Other tangible fixed assets | 26 | €1,137 | €632 | -€506 | -44.5% |
| Current assets | 29/58 | €296,568 | €281,367 | -€15,201 | -5.1% |
| Amounts receivable within one year | 40/41 | €147,589 | €181,383 | +€33,794 | +22.9% |
| Trade receivables | 40 | €8,720 | €16,688 | +€7,968 | +91.4% |
| Other amounts receivable | 41 | €138,869 | €164,695 | +€25,826 | +18.6% |
| Cash at bank and in hand | 54/58 | €140,797 | €94,830 | -€45,967 | -32.6% |
| Deferred charges and accrued income | 490/1 | €8,182 | €5,154 | -€3,028 | -37.0% |
| Total equity and liabilities | 10/49 | €337,610 | €310,384 | -€27,227 | -8.1% |
| Equity | 10/15 | €243,700 | €96,234 | -€147,466 | -60.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €116,327 | €77,634 | -€38,693 | -33.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €114,467 | €75,774 | -€38,693 | -33.8% |
| Profit (loss) carried forward | 14 | €108,773 | €0 | -€108,773 | -100% |
| Amounts payable | 17/49 | €93,910 | €214,149 | +€120,239 | +128% |
| Amounts payable after more than one year | 17 | €18,781 | €7,261 | -€11,520 | -61.3% |
| Financial debts | 170/4 | €18,781 | €7,261 | -€11,520 | -61.3% |
| Amounts payable within one year | 42/48 | €75,129 | €206,888 | +€131,759 | +175% |
| Current portion of amounts payable after more than one year | 42 | €13,098 | €12,039 | -€1,059 | -8.1% |
| Trade debts | 44 | €1,043 | €1,867 | +€823 | +78.9% |
| Suppliers | 440/4 | €1,043 | €1,867 | +€823 | +78.9% |
| Taxes, remuneration and social security | 45 | €60,988 | €75,212 | +€14,224 | +23.3% |
| Taxes | 450/3 | €60,988 | €75,212 | +€14,224 | +23.3% |
| Other amounts payable | 47/48 | - | €117,771 | +€117,771 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,934 | €12,741 | +€807 | +6.8% |
| Other operating charges | 640/8 | €1,380 | €1,434 | +€53 | +3.9% |
| Non-recurring operating charges | 66A | €204 | €165 | -€39 | -19.1% |
| Gross operating margin | 9900 | €81,946 | €75,949 | -€5,997 | -7.3% |
| Operating profit (loss) | 9901 | €68,428 | €61,610 | -€6,818 | -10.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,412 | €1,691 | +€279 | +19.7% |
| Recurring financial charges | 65 | €1,412 | €1,691 | +€279 | +19.7% |
| Profit (loss) for the period before taxes | 9903 | €67,015 | €59,919 | -€7,096 | -10.6% |
| Income taxes | 67/77 | €17,413 | €14,559 | -€2,853 | -16.4% |
| Profit (loss) for the period | 9904 | €49,603 | €45,360 | -€4,243 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €49,603 | €45,360 | -€4,243 | -8.6% |
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 17 October 2026 via checked.be.