Au Petit Lorrain: 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.
Au Petit Lorrain
Largest movements
- Tangible fixed assets -€150,859
down €150,859 (-17.0%), from €889,213 to €738,354
of which Land and buildings: -€101,995
- Debts within one year -€161,493
down €161,493 (-16.5%), from €981,615 to €820,122
of which Tax, wage and social debts: -€117,660
- Profit (loss) carried forward +€21,883
up €21,883 (+29.3%), from -€74,810 to -€52,927
- Debts after one year -€10,781
down €10,781 (-27.8%), from €38,849 to €28,067
- Staff costs -€382,994
down €382,994 (-20.3%), from €1.9m to €1.5m
- Financial income +€48,725
up €48,725 (+6,598%), from €738 to €49,464
of which Non-recurring financial income: +€49,363
- Gross operating margin +€28,166
up €28,166 (+1.7%), from €1.6m to €1.6m
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €945,654 | €795,262 | -€150,391 | -15.9% |
| Fixed assets | 21/28 | €889,213 | €738,354 | -€150,859 | -17.0% |
| Tangible fixed assets | 22/27 | €889,213 | €738,354 | -€150,859 | -17.0% |
| Land and buildings | 22 | €734,526 | €632,531 | -€101,995 | -13.9% |
| Plant, machinery and equipment | 23 | €79,330 | €45,822 | -€33,508 | -42.2% |
| Furniture and vehicles | 24 | €19,547 | €15,542 | -€4,005 | -20.5% |
| Leasing and similar rights | 25 | €55,810 | €44,459 | -€11,351 | -20.3% |
| Current assets | 29/58 | €56,440 | €56,908 | +€468 | +0.8% |
| Amounts receivable within one year | 40/41 | €55,740 | €46,607 | -€9,134 | -16.4% |
| Trade receivables | 40 | €26,167 | €17,033 | -€9,134 | -34.9% |
| Other amounts receivable | 41 | €29,574 | €29,574 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €700 | €2,255 | +€1,556 | +222% |
| Deferred charges and accrued income | 490/1 | - | €8,046 | +€8,046 | |
| Total equity and liabilities | 10/49 | €945,654 | €795,262 | -€150,391 | -15.9% |
| Equity | 10/15 | -€74,810 | -€52,927 | +€21,883 | +29.3% |
| Profit (loss) carried forward | 14 | -€74,810 | -€52,927 | +€21,883 | +29.3% |
| Amounts payable | 17/49 | €1,020,464 | €848,189 | -€172,275 | -16.9% |
| Amounts payable after more than one year | 17 | €38,849 | €28,067 | -€10,781 | -27.8% |
| Financial debts | 170/4 | €38,849 | €28,067 | -€10,781 | -27.8% |
| Amounts payable within one year | 42/48 | €981,615 | €820,122 | -€161,493 | -16.5% |
| Current portion of amounts payable after more than one year | 42 | €221,438 | €166,815 | -€54,624 | -24.7% |
| Financial debts | 43 | €41,176 | €44,665 | +€3,489 | +8.5% |
| Credit institutions | 430/8 | €41,176 | €44,665 | +€3,489 | +8.5% |
| Trade debts | 44 | €53,834 | €6,079 | -€47,755 | -88.7% |
| Suppliers | 440/4 | €53,834 | €6,079 | -€47,755 | -88.7% |
| Advances received on contracts in progress | 46 | €174,964 | €130,900 | -€44,064 | -25.2% |
| Taxes, remuneration and social security | 45 | €323,496 | €205,835 | -€117,660 | -36.4% |
| Taxes | 450/3 | €14,651 | €12,929 | -€1,723 | -11.8% |
| Remuneration and social security | 454/9 | €308,844 | €192,907 | -€115,938 | -37.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,885,335 | €1,502,341 | -€382,994 | -20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €152,175 | €151,811 | -€364 | -0.2% |
| Other operating charges | 640/8 | €7,381 | €7,769 | +€388 | +5.3% |
| Gross operating margin | 9900 | €1,618,459 | €1,646,625 | +€28,166 | +1.7% |
| Operating profit (loss) | 9901 | -€426,431 | -€15,296 | +€411,136 | +96.4% |
| Financial income | 75/76B | €738 | €49,464 | +€48,725 | +6,598% |
| Recurring financial income | 75 | €738 | €100 | -€638 | -86.4% |
| Non-recurring financial income | 76B | - | €49,363 | +€49,363 | |
| Financial charges | 65/66B | €11,556 | €10,757 | -€798 | -6.9% |
| Recurring financial charges | 65 | €8,998 | €10,757 | +€1,760 | +19.6% |
| Non-recurring financial charges | 66B | €2,558 | - | -€2,558 | |
| Profit (loss) for the period before taxes | 9903 | -€437,249 | €23,410 | +€460,659 | |
| Income taxes | 67/77 | - | €1,527 | +€1,527 | |
| Profit (loss) for the period | 9904 | -€437,249 | €21,883 | +€459,132 | |
| Profit (loss) for the period to be appropriated | 9905 | -€437,249 | €21,883 | +€459,132 |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.