Buys l'éclaire: 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.
Buys l'éclaire
Largest movements
- Cash +€2,222
up €2,222 (+33.3%), from €6,668 to €8,890
mainly Receivables within one year (+€1,770) and Net result for the year (+€659)
- Receivables within one year -€1,770
down €1,770 (-44.4%), from €3,985 to €2,216
of which Trade receivables: -€1,417
- Profit (loss) carried forward +€659
up €659 (+23.4%), from €2,821 to €3,480
- Trade debts -€328
down €328 (-28.5%), from €1,152 to €823
- Tax, wage and social debts +€122
up €122 (+93.0%), from €131 to €253
- Gross operating margin +€850
up €850 (+153%), from €555 to €1,406
- Taxes +€232
up €232 (+609%), from €38 to €271
- Financial income -€86
down €86 (-96.0%), from €89 to €4
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 | €10,654 | €11,106 | +€452 | +4.2% |
| Current assets | 29/58 | €10,654 | €11,106 | +€452 | +4.2% |
| Amounts receivable within one year | 40/41 | €3,985 | €2,216 | -€1,770 | -44.4% |
| Trade receivables | 40 | €1,634 | €217 | -€1,417 | -86.7% |
| Other amounts receivable | 41 | €2,352 | €1,999 | -€352 | -15.0% |
| Cash at bank and in hand | 54/58 | €6,668 | €8,890 | +€2,222 | +33.3% |
| Total equity and liabilities | 10/49 | €10,654 | €11,106 | +€452 | +4.2% |
| Equity | 10/15 | €9,021 | €9,680 | +€659 | +7.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,821 | €3,480 | +€659 | +23.4% |
| Amounts payable | 17/49 | €1,633 | €1,426 | -€207 | -12.6% |
| Amounts payable within one year | 42/48 | €1,283 | €1,076 | -€207 | -16.1% |
| Trade debts | 44 | €1,152 | €823 | -€328 | -28.5% |
| Suppliers | 440/4 | €1,152 | €823 | -€328 | -28.5% |
| Taxes, remuneration and social security | 45 | €131 | €253 | +€122 | +93.0% |
| Taxes | 450/3 | €131 | €253 | +€122 | +93.0% |
| Accrued charges and deferred income | 492/3 | €350 | €350 | = | 0.0% |
| Other operating charges | 640/8 | €407 | €420 | +€12 | +3.0% |
| Gross operating margin | 9900 | €555 | €1,406 | +€850 | +153% |
| Operating profit (loss) | 9901 | €148 | €986 | +€838 | +566% |
| Financial income | 75/76B | €89 | €4 | -€86 | -96.0% |
| Recurring financial income | 75 | €89 | €4 | -€86 | -96.0% |
| Financial charges | 65/66B | €60 | €60 | = | 0.0% |
| Recurring financial charges | 65 | €60 | €60 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €177 | €930 | +€752 | +425% |
| Income taxes | 67/77 | €38 | €271 | +€232 | +609% |
| Profit (loss) for the period | 9904 | €139 | €659 | +€520 | +374% |
| Profit (loss) for the period to be appropriated | 9905 | €139 | €659 | +€520 | +374% |
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 16 October 2026 via checked.be.