Eclat de Rire: 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.
Eclat de Rire
Largest movements
- Receivables within one year -€15,023
down €15,023 (-10.9%), from €138,187 to €123,164
of which Other amounts receivable: -€15,023
- Cash -€2,894
down €2,894 (-5.7%), from €50,946 to €48,052
mainly Accrued charges and deferred income (-€30,591) and Investment in fixed assets (net) (-€2,729)
- Accrued charges and deferred income -€30,591
down €30,591 (-55.7%), from €54,895 to €24,304
- Trade debts +€13,401
up €13,401 (+99.3%), from €13,490 to €26,891
- Gross operating margin +€45,377
up €45,377 (+9.1%), from €500,526 to €545,903
- Staff costs +€41,136
up €41,136 (+8.2%), from €501,214 to €542,350
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 | €192,624 | €175,721 | -€16,902 | -8.8% |
| Fixed assets | 21/28 | €3,269 | €4,506 | +€1,237 | +37.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €3,244 | €4,481 | +€1,237 | +38.1% |
| Plant, machinery and equipment | 23 | €1,712 | €3,585 | +€1,873 | +109% |
| Furniture and vehicles | 24 | €1,532 | €896 | -€636 | -41.5% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €189,355 | €171,216 | -€18,139 | -9.6% |
| Amounts receivable within one year | 40/41 | €138,187 | €123,164 | -€15,023 | -10.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €138,187 | €123,164 | -€15,023 | -10.9% |
| Cash at bank and in hand | 54/58 | €50,946 | €48,052 | -€2,894 | -5.7% |
| Deferred charges and accrued income | 490/1 | €222 | €0 | -€222 | -100% |
| Total equity and liabilities | 10/49 | €192,624 | €175,721 | -€16,902 | -8.8% |
| Equity | 10/15 | €34,462 | €36,368 | +€1,906 | +5.5% |
| Reserves | 13 | €36,074 | €36,074 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,612 | €294 | +€1,906 | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Environmental obligations | 163 | €0 | - | = | |
| Amounts payable | 17/49 | €158,162 | €139,354 | -€18,809 | -11.9% |
| Amounts payable within one year | 42/48 | €103,267 | €115,049 | +€11,783 | +11.4% |
| Trade debts | 44 | €13,490 | €26,891 | +€13,401 | +99.3% |
| Suppliers | 440/4 | €13,490 | €26,891 | +€13,401 | +99.3% |
| Taxes, remuneration and social security | 45 | €89,777 | €88,159 | -€1,618 | -1.8% |
| Taxes | 450/3 | €15,604 | €8,333 | -€7,270 | -46.6% |
| Remuneration and social security | 454/9 | €74,173 | €79,825 | +€5,652 | +7.6% |
| Accrued charges and deferred income | 492/3 | €54,895 | €24,304 | -€30,591 | -55.7% |
| Membership fees, donations, legacies and grants | 73 | €545,998 | €591,396 | +€45,398 | +8.3% |
| Non-recurring operating income | 76A | €0 | €957 | +€957 | |
| Goods, raw materials, services and sundry goods | 60/61 | €58,910 | €59,021 | +€111 | +0.2% |
| Remuneration, social security and pensions | 62 | €501,214 | €542,350 | +€41,136 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,478 | €1,492 | +€14 | +0.9% |
| Other operating charges | 640/8 | €0 | - | = | |
| Non-recurring operating charges | 66A | €4,715 | €0 | -€4,715 | -100% |
| Gross operating margin | 9900 | €500,526 | €545,903 | +€45,377 | +9.1% |
| Operating profit (loss) | 9901 | €3,618 | €2,061 | -€1,557 | -43.0% |
| Financial income | 75/76B | €1 | €2 | +€1 | +38.6% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +38.6% |
| Financial charges | 65/66B | €827 | €157 | -€670 | -81.0% |
| Recurring financial charges | 65 | €827 | €157 | -€670 | -81.0% |
| Profit (loss) for the period before taxes | 9903 | €2,792 | €1,906 | -€886 | -31.7% |
| Profit (loss) for the period | 9904 | €2,792 | €1,906 | -€886 | -31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,792 | €1,906 | -€886 | -31.7% |
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 28 October 2026 via checked.be.