TOP LIMOUSINE: 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.
TOP LIMOUSINE
Largest movements
- Receivables within one year -€99,336
down €99,336 (-70.0%), from €141,919 to €42,583
of which Trade receivables: -€108,247
- Tangible fixed assets +€30,133
up €30,133 (+31.8%), from €94,797 to €124,930
- Trade debts -€84,332
down €84,332 (-82.8%), from €101,834 to €17,502
- Other debts +€61,015
up €61,015 (+34.5%), from €176,895 to €237,910
- Profit (loss) carried forward -€43,461
down €43,461 (-52.4%), from -€82,896 to -€126,357
- Depreciation +€27,629
up €27,629 (+5,867%), from €471 to €28,100
- Financial charges +€14,949
up €14,949 (+6,005%), from €249 to €15,198
- Gross operating margin +€12,381
up €12,381, from -€11,537 to €843
- Other operating charges -€1,687
down €1,687 (-62.6%), from €2,693 to €1,007
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 | €237,148 | €168,451 | -€68,697 | -29.0% |
| Fixed assets | 21/28 | €94,797 | €124,930 | +€30,133 | +31.8% |
| Tangible fixed assets | 22/27 | €94,797 | €124,930 | +€30,133 | +31.8% |
| Furniture and vehicles | 24 | €94,797 | €124,930 | +€30,133 | +31.8% |
| Current assets | 29/58 | €142,351 | €43,521 | -€98,829 | -69.4% |
| Amounts receivable within one year | 40/41 | €141,919 | €42,583 | -€99,336 | -70.0% |
| Trade receivables | 40 | €141,919 | €33,672 | -€108,247 | -76.3% |
| Other amounts receivable | 41 | - | €8,912 | +€8,912 | |
| Cash at bank and in hand | 54/58 | €432 | €938 | +€506 | +117% |
| Total equity and liabilities | 10/49 | €237,148 | €168,451 | -€68,697 | -29.0% |
| Equity | 10/15 | -€57,896 | -€101,357 | -€43,461 | -75.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | €25,000 | - | -€25,000 | |
| Issued capital | 100 | €25,000 | - | -€25,000 | |
| Profit (loss) carried forward | 14 | -€82,896 | -€126,357 | -€43,461 | -52.4% |
| Amounts payable | 17/49 | €295,043 | €269,807 | -€25,236 | -8.6% |
| Amounts payable within one year | 42/48 | €295,043 | €269,807 | -€25,236 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €14,396 | €14,396 | = | 0.0% |
| Trade debts | 44 | €101,834 | €17,502 | -€84,332 | -82.8% |
| Suppliers | 440/4 | €101,834 | €17,502 | -€84,332 | -82.8% |
| Taxes, remuneration and social security | 45 | €1,919 | - | -€1,919 | |
| Taxes | 450/3 | €1,919 | - | -€1,919 | |
| Other amounts payable | 47/48 | €176,895 | €237,910 | +€61,015 | +34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €471 | €28,100 | +€27,629 | +5,867% |
| Other operating charges | 640/8 | €2,693 | €1,007 | -€1,687 | -62.6% |
| Gross operating margin | 9900 | -€11,537 | €843 | +€12,381 | |
| Operating profit (loss) | 9901 | -€14,702 | -€28,263 | -€13,561 | -92.2% |
| Financial charges | 65/66B | €249 | €15,198 | +€14,949 | +6,005% |
| Recurring financial charges | 65 | €249 | €15,198 | +€14,949 | +6,005% |
| Profit (loss) for the period before taxes | 9903 | -€14,951 | -€43,461 | -€28,510 | -191% |
| Profit (loss) for the period | 9904 | -€14,951 | -€43,461 | -€28,510 | -191% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,951 | -€43,461 | -€28,510 | -191% |
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 25 October 2026 via checked.be.