FEELING ECLAIRAGISTES: 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.
FEELING ECLAIRAGISTES
Largest movements
- Receivables within one year -€143,008
down €143,008 (-28.7%), from €498,262 to €355,253
of which Trade receivables: -€149,426
- Intangible fixed assets -€71,056
down €71,056 (-43.6%), from €162,955 to €91,900
- Trade debts -€126,301
down €126,301 (-64.4%), from €196,069 to €69,767
- Tax, wage and social debts -€93,947
down €93,947 (-51.2%), from €183,595 to €89,648
of which Taxes: -€97,086
- Short-term financial debts -€23,155
down €23,155 (-6.9%), from €334,665 to €311,510
- Debts after one year +€16,286
up €16,286 (+101.9%), from €15,986 to €32,272
- Staff costs -€41,990
down €41,990 (-24.9%), from €168,672 to €126,682
- Gross operating margin -€23,850
down €23,850 (-7.5%), from €320,068 to €296,218
- Financial charges +€5,975
up €5,975 (+12.1%), from €49,212 to €55,187
- Taxes +€5,379
up €5,379 (+63.9%), from €8,415 to €13,794
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 | €1,047,822 | €820,201 | -€227,622 | -21.7% |
| Fixed assets | 21/28 | €213,174 | €134,111 | -€79,064 | -37.1% |
| Intangible fixed assets | 21 | €162,955 | €91,900 | -€71,056 | -43.6% |
| Tangible fixed assets | 22/27 | €50,219 | €42,211 | -€8,008 | -15.9% |
| Land and buildings | 22 | €48,909 | €38,081 | -€10,828 | -22.1% |
| Furniture and vehicles | 24 | €1,310 | €4,130 | +€2,820 | +215.3% |
| Current assets | 29/58 | €834,648 | €686,090 | -€148,558 | -17.8% |
| Stocks and contracts in progress | 3 | €257,944 | €254,022 | -€3,922 | -1.5% |
| Stocks | 30/36 | €257,944 | €254,022 | -€3,922 | -1.5% |
| Amounts receivable within one year | 40/41 | €498,262 | €355,253 | -€143,008 | -28.7% |
| Trade receivables | 40 | €498,262 | €348,835 | -€149,426 | -30.0% |
| Other amounts receivable | 41 | - | €6,418 | +€6,418 | |
| Current investments | 50/53 | €712 | €712 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,959 | €15,288 | -€3,671 | -19.4% |
| Deferred charges and accrued income | 490/1 | €58,771 | €60,815 | +€2,043 | +3.5% |
| Total equity and liabilities | 10/49 | €1,047,822 | €820,201 | -€227,622 | -21.7% |
| Equity | 10/15 | €204,135 | €210,835 | +€6,700 | +3.3% |
| Contributions | 10/11 | €105,105 | €105,105 | = | 0.0% |
| Revaluation surpluses | 12 | €100,235 | €100,235 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,205 | €5,496 | +€6,700 | |
| Amounts payable | 17/49 | €843,687 | €609,365 | -€234,322 | -27.8% |
| Amounts payable after more than one year | 17 | €15,986 | €32,272 | +€16,286 | +101.9% |
| Financial debts | 170/4 | €15,986 | €32,272 | +€16,286 | +101.9% |
| Amounts payable within one year | 42/48 | €825,630 | €575,022 | -€250,608 | -30.4% |
| Current portion of amounts payable after more than one year | 42 | €49,170 | €38,918 | -€10,252 | -20.8% |
| Financial debts | 43 | €334,665 | €311,510 | -€23,155 | -6.9% |
| Credit institutions | 430/8 | €334,665 | €311,510 | -€23,155 | -6.9% |
| Trade debts | 44 | €196,069 | €69,767 | -€126,301 | -64.4% |
| Suppliers | 440/4 | €196,069 | €69,767 | -€126,301 | -64.4% |
| Taxes, remuneration and social security | 45 | €183,595 | €89,648 | -€93,947 | -51.2% |
| Taxes | 450/3 | €181,534 | €84,449 | -€97,086 | -53.5% |
| Remuneration and social security | 454/9 | €2,061 | €5,199 | +€3,138 | +152.3% |
| Other amounts payable | 47/48 | €62,132 | €65,180 | +€3,048 | +4.9% |
| Accrued charges and deferred income | 492/3 | €2,072 | €2,072 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €168,672 | €126,682 | -€41,990 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,077 | €84,026 | +€949 | +1.1% |
| Other operating charges | 640/8 | €7,025 | €9,997 | +€2,972 | +42.3% |
| Gross operating margin | 9900 | €320,068 | €296,218 | -€23,850 | -7.5% |
| Operating profit (loss) | 9901 | €61,294 | €75,513 | +€14,219 | +23.2% |
| Financial income | 75/76B | €19 | €169 | +€149 | +779.6% |
| Recurring financial income | 75 | €19 | €169 | +€149 | +779.6% |
| Financial charges | 65/66B | €49,212 | €55,187 | +€5,975 | +12.1% |
| Recurring financial charges | 65 | €49,212 | €55,187 | +€5,975 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | €12,101 | €20,494 | +€8,394 | +69.4% |
| Income taxes | 67/77 | €8,415 | €13,794 | +€5,379 | +63.9% |
| Profit (loss) for the period | 9904 | €3,686 | €6,700 | +€3,014 | +81.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,686 | €6,700 | +€3,014 | +81.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.