CM LA PETITE OURSE: 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.
CM LA PETITE OURSE
Largest movements
- Cash +€5,422
up €5,422 (+77.2%), from €7,026 to €12,448
mainly Tax, wage and social debts (+€4,239) and Net result for the year (+€3,851)
- Receivables within one year +€3,382
new in 2025: €3,382
- Tangible fixed assets -€2,500
down €2,500 (-50.0%), from €5,000 to €2,500
- Tax, wage and social debts +€4,239
up €4,239 (+115%), from €3,679 to €7,918
of which Taxes: +€3,341
- Reserves +€3,851
up €3,851 (+125%), from €3,085 to €6,936
- Other debts -€941
no longer reported in 2025 (was €941)
- Trade debts -€760
down €760 (-46.9%), from €1,621 to €861
- Gross operating margin +€12,621
up €12,621 (+72.3%), from €17,459 to €30,080
- Staff costs +€10,677
up €10,677 (+112%), from €9,550 to €20,227
- Taxes +€761
up €761 (+29.5%), from €2,581 to €3,341
- Other operating charges -€421
no longer reported in 2025 (was €421)
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 | €13,326 | €19,715 | +€6,389 | +47.9% |
| Fixed assets | 21/28 | €5,000 | €2,500 | -€2,500 | -50.0% |
| Tangible fixed assets | 22/27 | €5,000 | €2,500 | -€2,500 | -50.0% |
| Plant, machinery and equipment | 23 | €5,000 | €2,500 | -€2,500 | -50.0% |
| Current assets | 29/58 | €8,326 | €17,215 | +€8,889 | +107% |
| Amounts receivable within one year | 40/41 | - | €3,382 | +€3,382 | |
| Other amounts receivable | 41 | - | €3,382 | +€3,382 | |
| Cash at bank and in hand | 54/58 | €7,026 | €12,448 | +€5,422 | +77.2% |
| Deferred charges and accrued income | 490/1 | €1,300 | €1,385 | +€85 | +6.5% |
| Total equity and liabilities | 10/49 | €13,326 | €19,715 | +€6,389 | +47.9% |
| Equity | 10/15 | €7,085 | €10,936 | +€3,851 | +54.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €3,085 | €6,936 | +€3,851 | +125% |
| Distributable reserves | 133 | €3,085 | €6,936 | +€3,851 | +125% |
| Amounts payable | 17/49 | €6,241 | €8,779 | +€2,538 | +40.7% |
| Amounts payable within one year | 42/48 | €6,241 | €8,779 | +€2,538 | +40.7% |
| Trade debts | 44 | €1,621 | €861 | -€760 | -46.9% |
| Suppliers | 440/4 | €1,621 | €861 | -€760 | -46.9% |
| Taxes, remuneration and social security | 45 | €3,679 | €7,918 | +€4,239 | +115% |
| Taxes | 450/3 | €2,581 | €5,922 | +€3,341 | +129% |
| Remuneration and social security | 454/9 | €1,099 | €1,996 | +€898 | +81.7% |
| Other amounts payable | 47/48 | €941 | - | -€941 | |
| Remuneration, social security and pensions | 62 | €9,550 | €20,227 | +€10,677 | +112% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,500 | €2,500 | = | 0.0% |
| Other operating charges | 640/8 | €421 | - | -€421 | |
| Gross operating margin | 9900 | €17,459 | €30,080 | +€12,621 | +72.3% |
| Operating profit (loss) | 9901 | €4,988 | €7,354 | +€2,365 | +47.4% |
| Financial charges | 65/66B | €54 | €161 | +€107 | +199% |
| Recurring financial charges | 65 | €54 | €161 | +€107 | +199% |
| Profit (loss) for the period before taxes | 9903 | €4,934 | €7,192 | +€2,258 | +45.8% |
| Income taxes | 67/77 | €2,581 | €3,341 | +€761 | +29.5% |
| Profit (loss) for the period | 9904 | €2,354 | €3,851 | +€1,497 | +63.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,354 | €3,851 | +€1,497 | +63.6% |
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 21 October 2026 via checked.be.