HELLO LES COPINES: 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.
HELLO LES COPINES
Largest movements
- Cash +€13,281
new in 2025: €13,281
mainly Tax, wage and social debts (+€11,827) and Receivables within one year (+€10,812)
- Receivables within one year -€10,812
down €10,812 (-69.6%), from €15,541 to €4,730
of which Trade receivables: -€10,151
- Stocks and contracts +€10,486
new in 2025: €10,486
- Intangible fixed assets +€10,080
new in 2025: €10,080
- Financial fixed assets -€6,000
no longer reported in 2025 (was €6,000)
- Tax, wage and social debts +€11,827
up €11,827 (+1608.4%), from €735 to €12,563
- Other debts +€2,430
up €2,430 (+96.6%), from €2,515 to €4,945
- Profit (loss) carried forward +€1,722
up €1,722 (+3.8%), from -€45,771 to -€44,049
- Trade debts +€1,056
up €1,056 (+287.5%), from €367 to €1,423
- Gross operating margin -€16,244
down €16,244 (-37.3%), from €43,547 to €27,303
- Other operating charges +€6,746
up €6,746 (+58.1%), from €11,613 to €18,359
- Taxes +€3,850
up €3,850 (+523.5%), from €735 to €4,585
- Depreciation +€2,520
new in 2025: €2,520
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 | €21,541 | €38,577 | +€17,035 | +79.1% |
| Fixed assets | 21/28 | €6,000 | €10,080 | +€4,080 | +68.0% |
| Intangible fixed assets | 21 | - | €10,080 | +€10,080 | |
| Financial fixed assets | 28 | €6,000 | - | -€6,000 | |
| Current assets | 29/58 | €15,541 | €28,497 | +€12,955 | +83.4% |
| Stocks and contracts in progress | 3 | - | €10,486 | +€10,486 | |
| Stocks | 30/36 | - | €10,486 | +€10,486 | |
| Amounts receivable within one year | 40/41 | €15,541 | €4,730 | -€10,812 | -69.6% |
| Trade receivables | 40 | €10,387 | €236 | -€10,151 | -97.7% |
| Other amounts receivable | 41 | €5,154 | €4,494 | -€660 | -12.8% |
| Cash at bank and in hand | 54/58 | - | €13,281 | +€13,281 | |
| Total equity and liabilities | 10/49 | €21,541 | €38,577 | +€17,035 | +79.1% |
| Equity | 10/15 | €17,924 | €19,646 | +€1,722 | +9.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €2,195 | €2,195 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,195 | €2,195 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,195 | €2,195 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,771 | -€44,049 | +€1,722 | +3.8% |
| Amounts payable | 17/49 | €3,617 | €18,931 | +€15,314 | +423.4% |
| Amounts payable within one year | 42/48 | €3,617 | €18,931 | +€15,314 | +423.4% |
| Trade debts | 44 | €367 | €1,423 | +€1,056 | +287.5% |
| Suppliers | 440/4 | €367 | €1,423 | +€1,056 | +287.5% |
| Taxes, remuneration and social security | 45 | €735 | €12,563 | +€11,827 | +1608.4% |
| Taxes | 450/3 | €735 | €12,563 | +€11,827 | +1608.4% |
| Other amounts payable | 47/48 | €2,515 | €4,945 | +€2,430 | +96.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,520 | +€2,520 | |
| Other operating charges | 640/8 | €11,613 | €18,359 | +€6,746 | +58.1% |
| Gross operating margin | 9900 | €43,547 | €27,303 | -€16,244 | -37.3% |
| Operating profit (loss) | 9901 | €31,934 | €6,424 | -€25,511 | -79.9% |
| Financial income | 75/76B | €267 | €239 | -€28 | -10.4% |
| Recurring financial income | 75 | €267 | €239 | -€28 | -10.4% |
| Financial charges | 65/66B | €315 | €357 | +€42 | +13.3% |
| Recurring financial charges | 65 | €315 | €357 | +€42 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €31,887 | €6,307 | -€25,580 | -80.2% |
| Income taxes | 67/77 | €735 | €4,585 | +€3,850 | +523.5% |
| Profit (loss) for the period | 9904 | €31,152 | €1,722 | -€29,430 | -94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,152 | €1,722 | -€29,430 | -94.5% |
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 9 October 2026 via checked.be.