DEUX PAYSANS: 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.
DEUX PAYSANS
Largest movements
- Receivables within one year -€98,309
down €98,309 (-67.4%), from €145,756 to €47,447
of which Trade receivables: -€94,997
- Stocks and contracts +€19,170
up €19,170 (+17.2%), from €111,250 to €130,420
- Tangible fixed assets -€3,789
down €3,789 (-25.0%), from €15,156 to €11,367
- Trade debts -€118,296
down €118,296 (-70.3%), from €168,327 to €50,030
- Tax, wage and social debts +€30,466
up €30,466 (+70.6%), from €43,144 to €73,610
of which Remuneration and social security: +€52,326
- Profit (loss) carried forward -€6,089
down €6,089 (-159%), from -€3,841 to -€9,930
- Other debts +€5,636
up €5,636 (+8.1%), from €69,823 to €75,459
- Turnover +€355,043
new in 2025: €355,043
- Purchases and services +€277,523
new in 2025: €277,523
- Gross operating margin +€93,248
up €93,248 (+499%), from €18,698 to €111,946
- Staff costs +€88,865
up €88,865 (+806%), from €11,025 to €99,890
- Other operating charges +€8,258
up €8,258 (+195%), from €4,242 to €12,500
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 | €280,453 | €192,523 | -€87,930 | -31.4% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €15,156 | €11,367 | -€3,789 | -25.0% |
| Tangible fixed assets | 22/27 | €15,156 | €11,367 | -€3,789 | -25.0% |
| Furniture and vehicles | 24 | €15,156 | €11,367 | -€3,789 | -25.0% |
| Current assets | 29/58 | €265,297 | €181,156 | -€84,141 | -31.7% |
| Stocks and contracts in progress | 3 | €111,250 | €130,420 | +€19,170 | +17.2% |
| Stocks | 30/36 | €111,250 | €130,420 | +€19,170 | +17.2% |
| Amounts receivable within one year | 40/41 | €145,756 | €47,447 | -€98,309 | -67.4% |
| Trade receivables | 40 | €142,444 | €47,447 | -€94,997 | -66.7% |
| Other amounts receivable | 41 | €3,312 | €0 | -€3,312 | -100% |
| Cash at bank and in hand | 54/58 | €5,875 | €3,289 | -€2,586 | -44.0% |
| Deferred charges and accrued income | 490/1 | €2,417 | €0 | -€2,417 | -100% |
| Total equity and liabilities | 10/49 | €280,453 | €192,523 | -€87,930 | -31.4% |
| Equity | 10/15 | -€841 | -€6,930 | -€6,089 | -724% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,841 | -€9,930 | -€6,089 | -159% |
| Amounts payable | 17/49 | €281,294 | €199,453 | -€81,841 | -29.1% |
| Amounts payable within one year | 42/48 | €281,294 | €199,453 | -€81,841 | -29.1% |
| Trade debts | 44 | €168,327 | €50,030 | -€118,296 | -70.3% |
| Suppliers | 440/4 | €168,327 | €50,030 | -€118,296 | -70.3% |
| Advances received on contracts in progress | 46 | - | €353 | +€353 | |
| Taxes, remuneration and social security | 45 | €43,144 | €73,610 | +€30,466 | +70.6% |
| Taxes | 450/3 | €38,345 | €16,485 | -€21,860 | -57.0% |
| Remuneration and social security | 454/9 | €4,800 | €57,125 | +€52,326 | +1,090% |
| Other amounts payable | 47/48 | €69,823 | €75,459 | +€5,636 | +8.1% |
| Turnover | 70 | - | €355,043 | +€355,043 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €277,523 | +€277,523 | |
| Remuneration, social security and pensions | 62 | €11,025 | €99,890 | +€88,865 | +806% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,789 | €3,789 | = | 0.0% |
| Other operating charges | 640/8 | €4,242 | €12,500 | +€8,258 | +195% |
| Gross operating margin | 9900 | €18,698 | €111,946 | +€93,248 | +499% |
| Operating profit (loss) | 9901 | -€359 | -€4,234 | -€3,875 | -1,079% |
| Financial income | 75/76B | €4,797 | €182 | -€4,614 | -96.2% |
| Recurring financial income | 75 | €4,797 | €182 | -€4,614 | -96.2% |
| Financial charges | 65/66B | €3,067 | €1,985 | -€1,082 | -35.3% |
| Recurring financial charges | 65 | €3,067 | €1,985 | -€1,082 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | €1,371 | -€6,037 | -€7,407 | |
| Income taxes | 67/77 | - | €53 | +€53 | |
| Profit (loss) for the period | 9904 | €1,371 | -€6,089 | -€7,460 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,371 | -€6,089 | -€7,460 |
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 19 October 2026 via checked.be.