BA & LH ELEVAGE COOL: 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.
BA & LH ELEVAGE COOL
Largest movements
- Tangible fixed assets +€24,109
up €24,109 (+7.7%), from €313,441 to €337,550
of which Plant, machinery and equipment: +€25,902
- Receivables within one year -€5,729
down €5,729 (-46.5%), from €12,321 to €6,592
of which Trade receivables: -€7,330
- Other debts +€42,494
up €42,494 (+387.7%), from €10,960 to €53,454
- Profit (loss) carried forward -€18,461
down €18,461 (-56.2%), from -€32,867 to -€51,328
- Trade debts -€6,655
down €6,655 (-51.6%), from €12,890 to €6,235
- Gross operating margin -€6,855
down €6,855 (-144.6%), from -€4,742 to -€11,597
- Depreciation +€3,598
up €3,598 (+156.8%), from €2,294 to €5,891
- Other operating charges +€176
up €176 (+25.5%), from €692 to €869
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.
Cash bridge derived
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 | €327,066 | €344,428 | +€17,362 | +5.3% |
| Fixed assets | 21/28 | €313,441 | €337,550 | +€24,109 | +7.7% |
| Tangible fixed assets | 22/27 | €313,441 | €337,550 | +€24,109 | +7.7% |
| Land and buildings | 22 | €309,689 | €307,896 | -€1,793 | -0.6% |
| Plant, machinery and equipment | 23 | €3,753 | €29,654 | +€25,902 | +690.2% |
| Current assets | 29/58 | €13,624 | €6,878 | -€6,746 | -49.5% |
| Amounts receivable within one year | 40/41 | €12,321 | €6,592 | -€5,729 | -46.5% |
| Trade receivables | 40 | €12,321 | €4,990 | -€7,330 | -59.5% |
| Other amounts receivable | 41 | - | €1,602 | +€1,602 | |
| Cash at bank and in hand | 54/58 | €1,304 | €286 | -€1,017 | -78.0% |
| Total equity and liabilities | 10/49 | €327,066 | €344,428 | +€17,362 | +5.3% |
| Equity | 10/15 | -€27,867 | -€46,328 | -€18,461 | -66.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,867 | -€51,328 | -€18,461 | -56.2% |
| Amounts payable | 17/49 | €354,933 | €390,756 | +€35,824 | +10.1% |
| Amounts payable after more than one year | 17 | €331,000 | €331,000 | = | 0.0% |
| Other amounts payable | 178/9 | €331,000 | €331,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,867 | €59,689 | +€35,822 | +150.1% |
| Trade debts | 44 | €12,890 | €6,235 | -€6,655 | -51.6% |
| Suppliers | 440/4 | €12,890 | €6,235 | -€6,655 | -51.6% |
| Taxes, remuneration and social security | 45 | €17 | - | -€17 | |
| Taxes | 450/3 | €17 | - | -€17 | |
| Other amounts payable | 47/48 | €10,960 | €53,454 | +€42,494 | +387.7% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,294 | €5,891 | +€3,598 | +156.8% |
| Other operating charges | 640/8 | €692 | €869 | +€176 | +25.5% |
| Gross operating margin | 9900 | -€4,742 | -€11,597 | -€6,855 | -144.6% |
| Operating profit (loss) | 9901 | -€7,728 | -€18,357 | -€10,629 | -137.5% |
| Financial charges | 65/66B | €110 | €104 | -€6 | -5.3% |
| Recurring financial charges | 65 | €110 | €104 | -€6 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,838 | -€18,461 | -€10,623 | -135.5% |
| Profit (loss) for the period | 9904 | -€7,838 | -€18,461 | -€10,623 | -135.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,838 | -€18,461 | -€10,623 | -135.5% |
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 9 October 2026 via checked.be.