ESPACE SOURIRE: 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 SOURIRE
Largest movements
- Cash +€36,965
up €36,965 (+94.7%), from €39,026 to €75,991
mainly Net result for the year (+€32,825) and Depreciation (+€15,508)
- Intangible fixed assets -€9,000
down €9,000 (-14.3%), from €63,000 to €54,000
- Tangible fixed assets -€4,730
down €4,730 (-23.8%), from €19,834 to €15,105
of which Furniture and vehicles: -€4,917
- Deferred charges and accrued income +€3,385
up €3,385 (+74.1%), from €4,565 to €7,950
- Profit (loss) carried forward +€32,825
up €32,825 (+31.5%), from €104,163 to €136,987
- Other debts -€9,195
down €9,195 (-53.6%), from €17,145 to €7,950
- Tax, wage and social debts +€3,817
up €3,817 (+250.4%), from €1,524 to €5,342
of which Remuneration and social security: +€2,490
- Gross operating margin -€2,387
down €2,387 (-3.9%), from €60,831 to €58,444
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 | €126,425 | €153,045 | +€26,620 | +21.1% |
| Fixed assets | 21/28 | €82,834 | €69,105 | -€13,730 | -16.6% |
| Intangible fixed assets | 21 | €63,000 | €54,000 | -€9,000 | -14.3% |
| Tangible fixed assets | 22/27 | €19,834 | €15,105 | -€4,730 | -23.8% |
| Plant, machinery and equipment | 23 | €1,451 | €1,639 | +€188 | +12.9% |
| Furniture and vehicles | 24 | €18,383 | €13,465 | -€4,917 | -26.7% |
| Current assets | 29/58 | €43,591 | €83,941 | +€40,350 | +92.6% |
| Cash at bank and in hand | 54/58 | €39,026 | €75,991 | +€36,965 | +94.7% |
| Deferred charges and accrued income | 490/1 | €4,565 | €7,950 | +€3,385 | +74.1% |
| Total equity and liabilities | 10/49 | €126,425 | €153,045 | +€26,620 | +21.1% |
| Equity | 10/15 | €106,163 | €138,987 | +€32,825 | +30.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,163 | €136,987 | +€32,825 | +31.5% |
| Amounts payable | 17/49 | €20,262 | €14,058 | -€6,204 | -30.6% |
| Amounts payable within one year | 42/48 | €20,262 | €14,058 | -€6,204 | -30.6% |
| Trade debts | 44 | €1,593 | €766 | -€827 | -51.9% |
| Suppliers | 440/4 | €1,593 | €766 | -€827 | -51.9% |
| Taxes, remuneration and social security | 45 | €1,524 | €5,342 | +€3,817 | +250.4% |
| Taxes | 450/3 | €1,524 | €2,852 | +€1,327 | +87.1% |
| Remuneration and social security | 454/9 | - | €2,490 | +€2,490 | |
| Other amounts payable | 47/48 | €17,145 | €7,950 | -€9,195 | -53.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,097 | €15,508 | +€411 | +2.7% |
| Other operating charges | 640/8 | €895 | €696 | -€199 | -22.2% |
| Gross operating margin | 9900 | €60,831 | €58,444 | -€2,387 | -3.9% |
| Operating profit (loss) | 9901 | €44,839 | €42,240 | -€2,599 | -5.8% |
| Financial charges | 65/66B | €79 | €88 | +€9 | +11.8% |
| Recurring financial charges | 65 | €79 | €88 | +€9 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €44,760 | €42,152 | -€2,608 | -5.8% |
| Income taxes | 67/77 | €9,524 | €9,327 | -€197 | -2.1% |
| Profit (loss) for the period | 9904 | €35,236 | €32,825 | -€2,411 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,236 | €32,825 | -€2,411 | -6.8% |
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.