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
- Cash -€27,956
down €27,956 (-23.7%), from €118,056 to €90,100
mainly Accrued charges and deferred income (-€16,843) and Debts within one year (-€12,602)
- Receivables within one year -€7,561
down €7,561 (-15.8%), from €47,817 to €40,256
of which Other amounts receivable: -€6,801
- Tangible fixed assets -€2,609
down €2,609 (-16.4%), from €15,952 to €13,343
of which Plant, machinery and equipment: -€1,786
- Accrued charges and deferred income -€16,843
down €16,843 (-98.5%), from €17,105 to €262
- Debts within one year -€12,602
down €12,602 (-7.5%), from €168,840 to €156,238
- Profit (loss) carried forward -€7,144
down €7,144, from €1,925 to -€5,219
- Staff costs +€52,517
up €52,517 (+14.5%), from €362,350 to €414,867
- Gross operating margin +€44,421
up €44,421 (+12.1%), from €366,002 to €410,423
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 | €187,870 | €151,281 | -€36,589 | -19.5% |
| Fixed assets | 21/28 | €18,302 | €15,708 | -€2,594 | -14.2% |
| Tangible fixed assets | 22/27 | €15,952 | €13,343 | -€2,609 | -16.4% |
| Plant, machinery and equipment | 23 | €12,661 | €10,875 | -€1,786 | -14.1% |
| Furniture and vehicles | 24 | €3,291 | €2,468 | -€823 | -25.0% |
| Financial fixed assets | 28 | €2,350 | €2,365 | +€15 | +0.6% |
| Current assets | 29/58 | €169,568 | €135,573 | -€33,995 | -20.0% |
| Amounts receivable within one year | 40/41 | €47,817 | €40,256 | -€7,561 | -15.8% |
| Trade receivables | 40 | €760 | - | -€760 | |
| Other amounts receivable | 41 | €47,057 | €40,256 | -€6,801 | -14.5% |
| Cash at bank and in hand | 54/58 | €118,056 | €90,100 | -€27,956 | -23.7% |
| Deferred charges and accrued income | 490/1 | €3,695 | €5,217 | +€1,522 | +41.2% |
| Total equity and liabilities | 10/49 | €187,870 | €151,281 | -€36,589 | -19.5% |
| Equity | 10/15 | €1,925 | -€5,219 | -€7,144 | |
| Profit (loss) carried forward | 14 | €1,925 | -€5,219 | -€7,144 | |
| Amounts payable | 17/49 | €185,945 | €156,500 | -€29,445 | -15.8% |
| Amounts payable within one year | 42/48 | €168,840 | €156,238 | -€12,602 | -7.5% |
| Trade debts | 44 | €2,096 | €3,385 | +€1,289 | +61.5% |
| Suppliers | 440/4 | €2,096 | €3,385 | +€1,289 | +61.5% |
| Taxes, remuneration and social security | 45 | €61,858 | €64,367 | +€2,509 | +4.1% |
| Taxes | 450/3 | €5,757 | €4,567 | -€1,190 | -20.7% |
| Remuneration and social security | 454/9 | €56,101 | €59,800 | +€3,699 | +6.6% |
| Accrued charges and deferred income | 492/3 | €17,105 | €262 | -€16,843 | -98.5% |
| Non-recurring operating income | 76A | €5 | - | -€5 | |
| Remuneration, social security and pensions | 62 | €362,350 | €414,867 | +€52,517 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,610 | €2,609 | -€1 | 0.0% |
| Other operating charges | 640/8 | €30 | €30 | = | 0.0% |
| Non-recurring operating charges | 66A | €1 | - | -€1 | |
| Gross operating margin | 9900 | €366,002 | €410,423 | +€44,421 | +12.1% |
| Operating profit (loss) | 9901 | €1,011 | -€7,083 | -€8,094 | |
| Financial income | 75/76B | €18 | €13 | -€5 | -27.8% |
| Recurring financial income | 75 | €18 | €12 | -€6 | -33.3% |
| Non-recurring financial income | 76B | - | €1 | +€1 | |
| Financial charges | 65/66B | €306 | €74 | -€232 | -75.8% |
| Recurring financial charges | 65 | €306 | €74 | -€232 | -75.8% |
| Profit (loss) for the period before taxes | 9903 | €723 | -€7,144 | -€7,867 | |
| Profit (loss) for the period | 9904 | €723 | -€7,144 | -€7,867 | |
| Profit (loss) for the period to be appropriated | 9905 | €723 | -€7,144 | -€7,867 |
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 26 October 2026 via checked.be.