WALVERT FROIDCHAPELLE: 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.
WALVERT FROIDCHAPELLE
Largest movements
- Intangible fixed assets +€100,000
new in 2024: €100,000
- Receivables within one year +€7,940
up €7,940 (+9.1%), from €86,786 to €94,726
- Trade debts +€100,383
new in 2024: €100,383
- Current portion of long-term debt +€8,844
up €8,844 (+2,586%), from €342 to €9,186
- Accrued charges and deferred income -€3,993
no longer reported in 2024 (was €3,993)
- Gross operating margin +€895
up €895 (+45.1%), from -€1,983 to -€1,088
- Financial charges +€308
up €308 (+4.9%), from €6,342 to €6,650
- Taxes -€268
no longer reported in 2024 (was €268)
- Financial income -€233
down €233 (-2.8%), from €8,375 to €8,142
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 | €88,354 | €195,506 | +€107,152 | +121% |
| Formation expenses | 20 | €1,008 | €672 | -€336 | -33.3% |
| Fixed assets | 21/28 | - | €100,000 | +€100,000 | |
| Intangible fixed assets | 21 | - | €100,000 | +€100,000 | |
| Current assets | 29/58 | €87,346 | €94,834 | +€7,488 | +8.6% |
| Amounts receivable within one year | 40/41 | €86,786 | €94,726 | +€7,940 | +9.1% |
| Other amounts receivable | 41 | €86,786 | €94,726 | +€7,940 | +9.1% |
| Cash at bank and in hand | 54/58 | €560 | €108 | -€452 | -80.7% |
| Total equity and liabilities | 10/49 | €88,354 | €195,506 | +€107,152 | +121% |
| Equity | 10/15 | €25,807 | €25,875 | +€68 | +0.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €807 | €875 | +€68 | +8.4% |
| Amounts payable | 17/49 | €62,547 | €169,631 | +€107,084 | +171% |
| Amounts payable after more than one year | 17 | €56,500 | €56,500 | = | 0.0% |
| Financial debts | 170/4 | €56,500 | €56,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,054 | €113,131 | +€111,077 | +5,408% |
| Current portion of amounts payable after more than one year | 42 | €342 | €9,186 | +€8,844 | +2,586% |
| Trade debts | 44 | - | €100,383 | +€100,383 | |
| Suppliers | 440/4 | - | €100,383 | +€100,383 | |
| Taxes, remuneration and social security | 45 | €1,712 | €3,562 | +€1,850 | +108% |
| Taxes | 450/3 | €1,712 | €3,562 | +€1,850 | +108% |
| Accrued charges and deferred income | 492/3 | €3,993 | - | -€3,993 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €337 | €336 | -€1 | -0.3% |
| Gross operating margin | 9900 | -€1,983 | -€1,088 | +€895 | +45.1% |
| Operating profit (loss) | 9901 | -€2,320 | -€1,424 | +€896 | +38.6% |
| Financial income | 75/76B | €8,375 | €8,142 | -€233 | -2.8% |
| Recurring financial income | 75 | €8,375 | €8,142 | -€233 | -2.8% |
| Financial charges | 65/66B | €6,342 | €6,650 | +€308 | +4.9% |
| Recurring financial charges | 65 | €6,342 | €6,650 | +€308 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | -€287 | €68 | +€355 | |
| Income taxes | 67/77 | €268 | - | -€268 | |
| Profit (loss) for the period | 9904 | -€555 | €68 | +€623 | |
| Profit (loss) for the period to be appropriated | 9905 | -€555 | €68 | +€623 |
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 28 October 2026 via checked.be.