AUX PETITS SOINS: 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 SOINS
Largest movements
- Intangible fixed assets -€32,378
down €32,378 (-25.0%), from €129,703 to €97,325
- Cash +€21,691
up €21,691 (+22.9%), from €94,575 to €116,266
mainly Net result for the year (+€139,678) and Depreciation (+€45,019)
- Tangible fixed assets -€12,641
down €12,641 (-52.5%), from €24,078 to €11,437
- Debts after one year -€53,250
down €53,250 (-25.6%), from €208,385 to €155,135
- Other debts +€19,726
up €19,726 (+16.4%), from €120,000 to €139,726
- Tax, wage and social debts +€12,978
up €12,978 (+433%), from €3,000 to €15,978
- Current portion of long-term debt -€7,657
down €7,657 (-11.4%), from €67,315 to €59,659
- Depreciation -€16,369
down €16,369 (-26.7%), from €61,388 to €45,019
- Gross operating margin +€13,698
up €13,698 (+6.2%), from €220,087 to €233,785
- Financial charges +€9,309
up €9,309 (+406%), from €2,290 to €11,600
- Taxes +€8,913
up €8,913 (+26.2%), from €34,065 to €42,978
- Financial income +€6,595
up €6,595 (+9,421,800%), from €0 to €6,595
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €408,583 | €383,458 | -€25,125 | -6.1% |
| Fixed assets | 21/28 | €153,886 | €108,867 | -€45,019 | -29.3% |
| Intangible fixed assets | 21 | €129,703 | €97,325 | -€32,378 | -25.0% |
| Tangible fixed assets | 22/27 | €24,078 | €11,437 | -€12,641 | -52.5% |
| Furniture and vehicles | 24 | €24,078 | €11,437 | -€12,641 | -52.5% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €254,697 | €274,591 | +€19,895 | +7.8% |
| Amounts receivable within one year | 40/41 | €126,377 | €128,363 | +€1,985 | +1.6% |
| Other amounts receivable | 41 | €126,377 | €128,363 | +€1,985 | +1.6% |
| Cash at bank and in hand | 54/58 | €94,575 | €116,266 | +€21,691 | +22.9% |
| Deferred charges and accrued income | 490/1 | €33,744 | €29,963 | -€3,781 | -11.2% |
| Total equity and liabilities | 10/49 | €408,583 | €383,458 | -€25,125 | -6.1% |
| Equity | 10/15 | €5,048 | €5,000 | -€48 | -1.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48 | €0 | -€48 | -99.7% |
| Amounts payable | 17/49 | €403,535 | €378,458 | -€25,076 | -6.2% |
| Amounts payable after more than one year | 17 | €208,385 | €155,135 | -€53,250 | -25.6% |
| Financial debts | 170/4 | €208,385 | €155,135 | -€53,250 | -25.6% |
| Amounts payable within one year | 42/48 | €193,850 | €221,323 | +€27,473 | +14.2% |
| Current portion of amounts payable after more than one year | 42 | €67,315 | €59,659 | -€7,657 | -11.4% |
| Trade debts | 44 | €3,535 | €5,960 | +€2,426 | +68.6% |
| Suppliers | 440/4 | €3,535 | €5,960 | +€2,426 | +68.6% |
| Taxes, remuneration and social security | 45 | €3,000 | €15,978 | +€12,978 | +433% |
| Taxes | 450/3 | €3,000 | €15,978 | +€12,978 | +433% |
| Other amounts payable | 47/48 | €120,000 | €139,726 | +€19,726 | +16.4% |
| Accrued charges and deferred income | 492/3 | €1,300 | €2,000 | +€700 | +53.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,388 | €45,019 | -€16,369 | -26.7% |
| Other operating charges | 640/8 | €2,295 | €1,105 | -€1,190 | -51.9% |
| Gross operating margin | 9900 | €220,087 | €233,785 | +€13,698 | +6.2% |
| Operating profit (loss) | 9901 | €156,404 | €187,661 | +€31,257 | +20.0% |
| Financial income | 75/76B | €0 | €6,595 | +€6,595 | +9,421,800% |
| Recurring financial income | 75 | €0 | €6,595 | +€6,595 | +9,421,800% |
| Financial charges | 65/66B | €2,290 | €11,600 | +€9,309 | +406% |
| Recurring financial charges | 65 | €2,290 | €11,600 | +€9,309 | +406% |
| Profit (loss) for the period before taxes | 9903 | €154,113 | €182,656 | +€28,543 | +18.5% |
| Income taxes | 67/77 | €34,065 | €42,978 | +€8,913 | +26.2% |
| Profit (loss) for the period | 9904 | €120,048 | €139,678 | +€19,630 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €120,048 | €139,678 | +€19,630 | +16.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.