L'Accueil: 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.
L'Accueil
Largest movements
- Current investments -€80,000
no longer reported in 2025 (was €80,000)
- Receivables within one year +€59,898
up €59,898 (+81.0%), from €73,906 to €133,803
of which Other amounts receivable: +€36,400
- Tangible fixed assets +€52,478
up €52,478 (+54.2%), from €96,819 to €149,297
of which Furniture and vehicles: +€30,632
- Cash +€38,285
up €38,285 (+44.8%), from €85,424 to €123,709
mainly Current investments (+€80,000) and Trade debts (+€32,355)
- Trade debts +€32,355
up €32,355 (+42.6%), from €75,884 to €108,239
- Profit (loss) carried forward +€31,738
up €31,738 (+25.4%), from €124,872 to €156,610
- Staff costs +€5,606
up €5,606 (+2.7%), from €205,838 to €211,444
- Gross operating margin +€4,370
up €4,370 (+1.4%), from €314,331 to €318,701
- Taxes -€4,134
down €4,134 (-8.6%), from €47,853 to €43,719
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 | €429,713 | €497,199 | +€67,486 | +15.7% |
| Fixed assets | 21/28 | €97,877 | €149,985 | +€52,109 | +53.2% |
| Intangible fixed assets | 21 | €1,033 | €663 | -€370 | -35.8% |
| Tangible fixed assets | 22/27 | €96,819 | €149,297 | +€52,478 | +54.2% |
| Land and buildings | 22 | €63,253 | €78,289 | +€15,036 | +23.8% |
| Plant, machinery and equipment | 23 | €27,766 | €34,576 | +€6,811 | +24.5% |
| Furniture and vehicles | 24 | €5,800 | €36,432 | +€30,632 | +528% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €331,836 | €347,214 | +€15,377 | +4.6% |
| Stocks and contracts in progress | 3 | €92,507 | €88,907 | -€3,600 | -3.9% |
| Stocks | 30/36 | €92,507 | €88,907 | -€3,600 | -3.9% |
| Amounts receivable within one year | 40/41 | €73,906 | €133,803 | +€59,898 | +81.0% |
| Trade receivables | 40 | €6,958 | €30,455 | +€23,498 | +338% |
| Other amounts receivable | 41 | €66,948 | €103,348 | +€36,400 | +54.4% |
| Current investments | 50/53 | €80,000 | - | -€80,000 | |
| Cash at bank and in hand | 54/58 | €85,424 | €123,709 | +€38,285 | +44.8% |
| Deferred charges and accrued income | 490/1 | - | €794 | +€794 | |
| Total equity and liabilities | 10/49 | €429,713 | €497,199 | +€67,486 | +15.7% |
| Equity | 10/15 | €309,327 | €341,065 | +€31,738 | +10.3% |
| Contributions | 10/11 | €184,454 | €184,454 | = | 0.0% |
| Capital | 10 | €184,454 | €184,454 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,872 | €156,610 | +€31,738 | +25.4% |
| Amounts payable | 17/49 | €120,387 | €156,134 | +€35,748 | +29.7% |
| Amounts payable within one year | 42/48 | €120,387 | €156,134 | +€35,748 | +29.7% |
| Trade debts | 44 | €75,884 | €108,239 | +€32,355 | +42.6% |
| Suppliers | 440/4 | €75,884 | €108,239 | +€32,355 | +42.6% |
| Taxes, remuneration and social security | 45 | €44,503 | €47,896 | +€3,393 | +7.6% |
| Taxes | 450/3 | €14,735 | €17,303 | +€2,568 | +17.4% |
| Remuneration and social security | 454/9 | €29,768 | €30,592 | +€825 | +2.8% |
| Remuneration, social security and pensions | 62 | €205,838 | €211,444 | +€5,606 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,509 | €22,676 | +€3,167 | +16.2% |
| Other operating charges | 640/8 | €82 | €458 | +€376 | +458% |
| Gross operating margin | 9900 | €314,331 | €318,701 | +€4,370 | +1.4% |
| Operating profit (loss) | 9901 | €88,902 | €84,124 | -€4,778 | -5.4% |
| Financial income | 75/76B | €372 | €1,258 | +€886 | +238% |
| Recurring financial income | 75 | €372 | €1,258 | +€886 | +238% |
| Financial charges | 65/66B | €7,830 | €9,925 | +€2,095 | +26.8% |
| Recurring financial charges | 65 | €7,830 | €9,925 | +€2,095 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | €81,445 | €75,457 | -€5,987 | -7.4% |
| Income taxes | 67/77 | €47,853 | €43,719 | -€4,134 | -8.6% |
| Profit (loss) for the period | 9904 | €33,592 | €31,738 | -€1,854 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,592 | €31,738 | -€1,854 | -5.5% |
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 22 October 2026 via checked.be.