ESPACE BASSE MEUSE: what changed
Two fiscal 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.
ESPACE BASSE MEUSE
Largest movements
- Tangible fixed assets -€11,155
down €11,155 (-3.7%), from €303,526 to €292,370
- Cash +€5,967
up €5,967 (+19.0%), from €31,400 to €37,368
mainly Net result for the year (+€42,834) and Depreciation (+€14,963)
- Deferred charges and accrued income -€5,253
down €5,253 (-32.4%), from €16,208 to €10,955
- Debts after one year -€42,901
down €42,901 (-85.6%), from €50,119 to €7,218
- Profit (loss) carried forward +€42,834
up €42,834 (+1042.8%), from €4,108 to €46,941
- Other debts -€30,883
down €30,883 (-31.5%), from €97,978 to €67,095
- Tax, wage and social debts +€14,312
up €14,312 (+563.9%), from €2,538 to €16,850
- Trade debts +€13,499
up €13,499 (+1942.2%), from €695 to €14,194
- Taxes +€14,256
up €14,256 (+1146.1%), from €1,244 to €15,500
- Write-downs +€8,443
new in 2025: €8,443
- Financial charges -€4,003
down €4,003 (-37.9%), from €10,560 to €6,558
- Other operating charges +€2,372
up €2,372 (+433.4%), from €547 to €2,919
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 | €355,640 | €345,199 | -€10,441 | -2.9% |
| Fixed assets | 21/28 | €304,276 | €293,120 | -€11,155 | -3.7% |
| Tangible fixed assets | 22/27 | €303,526 | €292,370 | -€11,155 | -3.7% |
| Land and buildings | 22 | €303,526 | €292,370 | -€11,155 | -3.7% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €51,364 | €52,079 | +€714 | +1.4% |
| Amounts receivable within one year | 40/41 | €3,756 | €3,756 | = | 0.0% |
| Other amounts receivable | 41 | €3,756 | €3,756 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €31,400 | €37,368 | +€5,967 | +19.0% |
| Deferred charges and accrued income | 490/1 | €16,208 | €10,955 | -€5,253 | -32.4% |
| Total equity and liabilities | 10/49 | €355,640 | €345,199 | -€10,441 | -2.9% |
| Equity | 10/15 | €154,108 | €196,941 | +€42,834 | +27.8% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,108 | €46,941 | +€42,834 | +1042.8% |
| Amounts payable | 17/49 | €201,533 | €148,258 | -€53,275 | -26.4% |
| Amounts payable after more than one year | 17 | €50,119 | €7,218 | -€42,901 | -85.6% |
| Financial debts | 170/4 | €50,119 | €7,218 | -€42,901 | -85.6% |
| Amounts payable within one year | 42/48 | €143,414 | €141,040 | -€2,374 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €42,202 | €42,901 | +€698 | +1.7% |
| Trade debts | 44 | €695 | €14,194 | +€13,499 | +1942.2% |
| Suppliers | 440/4 | €695 | €14,194 | +€13,499 | +1942.2% |
| Taxes, remuneration and social security | 45 | €2,538 | €16,850 | +€14,312 | +563.9% |
| Taxes | 450/3 | €2,538 | €16,850 | +€14,312 | +563.9% |
| Other amounts payable | 47/48 | €97,978 | €67,095 | -€30,883 | -31.5% |
| Accrued charges and deferred income | 492/3 | €8,000 | - | -€8,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,378 | €14,963 | +€585 | +4.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,443 | +€8,443 | |
| Other operating charges | 640/8 | €547 | €2,919 | +€2,372 | +433.4% |
| Gross operating margin | 9900 | €91,172 | €91,216 | +€44 | 0.0% |
| Operating profit (loss) | 9901 | €76,247 | €64,892 | -€11,356 | -14.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €10,560 | €6,558 | -€4,003 | -37.9% |
| Recurring financial charges | 65 | €10,560 | €6,558 | -€4,003 | -37.9% |
| Profit (loss) for the period before taxes | 9903 | €65,687 | €58,334 | -€7,353 | -11.2% |
| Income taxes | 67/77 | €1,244 | €15,500 | +€14,256 | +1146.1% |
| Profit (loss) for the period | 9904 | €64,443 | €42,834 | -€21,609 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €64,443 | €42,834 | -€21,609 | -33.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.