Au Plaisir...: 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 Plaisir...
Largest movements
- Tangible fixed assets -€12,618
down €12,618 (-9.5%), from €132,897 to €120,280
of which Land and buildings: -€8,579
- Receivables within one year +€9,841
up €9,841 (+256%), from €3,848 to €13,689
of which Other amounts receivable: +€7,447
- Cash -€3,927
down €3,927 (-38.3%), from €10,264 to €6,337
mainly Debts after one year (-€19,216) and Receivables within one year (-€9,841)
- Intangible fixed assets -€1,783
down €1,783 (-14.3%), from €12,475 to €10,693
- Debts after one year -€19,216
down €19,216 (-14.4%), from €132,984 to €113,768
- Other debts +€18,674
up €18,674 (+16.1%), from €116,184 to €134,858
- Profit (loss) carried forward -€9,147
down €9,147 (-6.4%), from -€143,392 to -€152,539
- Trade debts +€1,929
up €1,929 (+22.7%), from €8,490 to €10,419
- Staff costs +€3,938
up €3,938 (+20.9%), from €18,828 to €22,766
- Gross operating margin +€3,867
up €3,867 (+8.1%), from €47,975 to €51,841
- Taxes -€2,658
down €2,658 (-93.0%), from €2,858 to €200
- Financial income +€1,145
up €1,145 (+281%), from €408 to €1,553
- Other operating charges -€758
down €758 (-54.5%), from €1,390 to €632
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 | €159,665 | €151,179 | -€8,486 | -5.3% |
| Fixed assets | 21/28 | €145,553 | €131,152 | -€14,400 | -9.9% |
| Intangible fixed assets | 21 | €12,475 | €10,693 | -€1,783 | -14.3% |
| Tangible fixed assets | 22/27 | €132,897 | €120,280 | -€12,618 | -9.5% |
| Land and buildings | 22 | €118,854 | €110,275 | -€8,579 | -7.2% |
| Plant, machinery and equipment | 23 | €3,410 | €3,069 | -€341 | -10.0% |
| Furniture and vehicles | 24 | €5,779 | €3,111 | -€2,668 | -46.2% |
| Other tangible fixed assets | 26 | €4,855 | €3,825 | -€1,029 | -21.2% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €14,112 | €20,026 | +€5,915 | +41.9% |
| Amounts receivable within one year | 40/41 | €3,848 | €13,689 | +€9,841 | +256% |
| Trade receivables | 40 | - | €2,394 | +€2,394 | |
| Other amounts receivable | 41 | €3,848 | €11,295 | +€7,447 | +194% |
| Cash at bank and in hand | 54/58 | €10,264 | €6,337 | -€3,927 | -38.3% |
| Total equity and liabilities | 10/49 | €159,665 | €151,179 | -€8,486 | -5.3% |
| Equity | 10/15 | -€124,796 | -€133,939 | -€9,143 | -7.3% |
| Contributions | 10/11 | €18,596 | €18,600 | +€4 | 0.0% |
| Profit (loss) carried forward | 14 | -€143,392 | -€152,539 | -€9,147 | -6.4% |
| Amounts payable | 17/49 | €284,460 | €285,117 | +€657 | +0.2% |
| Amounts payable after more than one year | 17 | €132,984 | €113,768 | -€19,216 | -14.4% |
| Financial debts | 170/4 | €132,984 | €113,768 | -€19,216 | -14.4% |
| Amounts payable within one year | 42/48 | €151,476 | €171,349 | +€19,873 | +13.1% |
| Current portion of amounts payable after more than one year | 42 | €20,336 | €19,216 | -€1,120 | -5.5% |
| Financial debts | 43 | €27 | €617 | +€589 | +2,144% |
| Credit institutions | 430/8 | - | €617 | +€617 | |
| Other loans | 439 | €27 | - | -€27 | |
| Trade debts | 44 | €8,490 | €10,419 | +€1,929 | +22.7% |
| Suppliers | 440/4 | €8,490 | €10,419 | +€1,929 | +22.7% |
| Advances received on contracts in progress | 46 | €142 | €0 | -€142 | -100% |
| Taxes, remuneration and social security | 45 | €6,298 | €6,239 | -€58 | -0.9% |
| Taxes | 450/3 | €2,730 | €3,170 | +€440 | +16.1% |
| Remuneration and social security | 454/9 | €3,567 | €3,070 | -€498 | -14.0% |
| Other amounts payable | 47/48 | €116,184 | €134,858 | +€18,674 | +16.1% |
| Non-recurring operating income | 76A | - | €144 | +€144 | |
| Remuneration, social security and pensions | 62 | €18,828 | €22,766 | +€3,938 | +20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,060 | €14,400 | +€340 | +2.4% |
| Other operating charges | 640/8 | €1,390 | €632 | -€758 | -54.5% |
| Non-recurring operating charges | 66A | - | €20,533 | +€20,533 | |
| Gross operating margin | 9900 | €47,975 | €51,841 | +€3,867 | +8.1% |
| Operating profit (loss) | 9901 | €13,697 | -€6,490 | -€20,187 | |
| Financial income | 75/76B | €408 | €1,553 | +€1,145 | +281% |
| Recurring financial income | 75 | €408 | €1,553 | +€1,145 | +281% |
| Financial charges | 65/66B | €4,494 | €4,010 | -€484 | -10.8% |
| Recurring financial charges | 65 | €4,494 | €4,010 | -€484 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €9,611 | -€8,947 | -€18,557 | |
| Income taxes | 67/77 | €2,858 | €200 | -€2,658 | -93.0% |
| Profit (loss) for the period | 9904 | €6,753 | -€9,147 | -€15,900 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,753 | -€9,147 | -€15,900 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.