AUX PETITS OIGNONS: 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.
AUX PETITS OIGNONS
Largest movements
- Receivables within one year +€50,737
up €50,737 (+74.8%), from €67,798 to €118,536
of which Trade receivables: +€55,738
- Tangible fixed assets +€22,980
up €22,980 (+2.1%), from €1.1m to €1.1m
of which Other tangible fixed assets: +€30,329
- Profit (loss) carried forward +€140,482
up €140,482 (+113%), from €124,439 to €264,921
- Other debts -€83,984
down €83,984 (-34.3%), from €245,082 to €161,098
- Debts after one year -€63,133
down €63,133 (-8.5%), from €745,695 to €682,562
- Trade debts +€45,472
up €45,472 (+75.5%), from €60,206 to €105,678
- Tax, wage and social debts +€25,336
up €25,336 (+37.8%), from €67,101 to €92,436
of which Remuneration and social security: +€20,566
- Gross operating margin +€204,611
up €204,611 (+40.6%), from €503,422 to €708,032
- Depreciation +€47,769
up €47,769 (+150%), from €31,775 to €79,545
- Taxes +€37,945
up €37,945 (+1,360%), from €2,789 to €40,735
- Staff costs +€32,473
up €32,473 (+8.7%), from €373,010 to €405,483
- Financial charges +€15,647
up €15,647 (+62.7%), from €24,935 to €40,582
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 | €1,313,288 | €1,378,074 | +€64,786 | +4.9% |
| Fixed assets | 21/28 | €1,112,048 | €1,135,029 | +€22,980 | +2.1% |
| Tangible fixed assets | 22/27 | €1,112,048 | €1,135,029 | +€22,980 | +2.1% |
| Plant, machinery and equipment | 23 | €22,327 | €26,534 | +€4,207 | +18.8% |
| Furniture and vehicles | 24 | €2,830 | €3,530 | +€700 | +24.7% |
| Leasing and similar rights | 25 | €361,645 | €349,389 | -€12,256 | -3.4% |
| Other tangible fixed assets | 26 | €725,247 | €755,576 | +€30,329 | +4.2% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €201,240 | €243,045 | +€41,805 | +20.8% |
| Stocks and contracts in progress | 3 | €57,135 | €52,116 | -€5,019 | -8.8% |
| Stocks | 30/36 | €57,135 | €52,116 | -€5,019 | -8.8% |
| Amounts receivable within one year | 40/41 | €67,798 | €118,536 | +€50,737 | +74.8% |
| Trade receivables | 40 | €30,883 | €86,621 | +€55,738 | +180% |
| Other amounts receivable | 41 | €36,915 | €31,915 | -€5,001 | -13.5% |
| Cash at bank and in hand | 54/58 | €66,735 | €63,515 | -€3,220 | -4.8% |
| Deferred charges and accrued income | 490/1 | €9,571 | €8,879 | -€693 | -7.2% |
| Total equity and liabilities | 10/49 | €1,313,288 | €1,378,074 | +€64,786 | +4.9% |
| Equity | 10/15 | €129,439 | €269,921 | +€140,482 | +109% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,439 | €264,921 | +€140,482 | +113% |
| Amounts payable | 17/49 | €1,183,849 | €1,108,153 | -€75,696 | -6.4% |
| Amounts payable after more than one year | 17 | €745,695 | €682,562 | -€63,133 | -8.5% |
| Financial debts | 170/4 | €745,695 | €682,562 | -€63,133 | -8.5% |
| Amounts payable within one year | 42/48 | €436,093 | €425,166 | -€10,927 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €63,112 | €65,008 | +€1,896 | +3.0% |
| Financial debts | 43 | €593 | €945 | +€352 | +59.4% |
| Credit institutions | 430/8 | €593 | €945 | +€352 | +59.4% |
| Trade debts | 44 | €60,206 | €105,678 | +€45,472 | +75.5% |
| Suppliers | 440/4 | €60,206 | €105,678 | +€45,472 | +75.5% |
| Taxes, remuneration and social security | 45 | €67,101 | €92,436 | +€25,336 | +37.8% |
| Taxes | 450/3 | €37,969 | €42,739 | +€4,770 | +12.6% |
| Remuneration and social security | 454/9 | €29,131 | €49,697 | +€20,566 | +70.6% |
| Other amounts payable | 47/48 | €245,082 | €161,098 | -€83,984 | -34.3% |
| Accrued charges and deferred income | 492/3 | €2,061 | €425 | -€1,636 | -79.4% |
| Non-recurring operating income | 76A | €2,111 | €0 | -€2,111 | -100% |
| Remuneration, social security and pensions | 62 | €373,010 | €405,483 | +€32,473 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,775 | €79,545 | +€47,769 | +150% |
| Other operating charges | 640/8 | €2,438 | €1,799 | -€639 | -26.2% |
| Non-recurring operating charges | 66A | €8,089 | €0 | -€8,089 | -100% |
| Gross operating margin | 9900 | €503,422 | €708,032 | +€204,611 | +40.6% |
| Operating profit (loss) | 9901 | €88,109 | €221,206 | +€133,097 | +151% |
| Financial income | 75/76B | €3,266 | €593 | -€2,674 | -81.9% |
| Recurring financial income | 75 | €3,266 | €593 | -€2,674 | -81.9% |
| Financial charges | 65/66B | €24,935 | €40,582 | +€15,647 | +62.7% |
| Recurring financial charges | 65 | €24,935 | €40,582 | +€15,647 | +62.7% |
| Profit (loss) for the period before taxes | 9903 | €66,440 | €181,216 | +€114,777 | +173% |
| Income taxes | 67/77 | €2,789 | €40,735 | +€37,945 | +1,360% |
| Profit (loss) for the period | 9904 | €63,650 | €140,482 | +€76,831 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €63,650 | €140,482 | +€76,831 | +121% |
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 15 October 2026 via checked.be.