L'ALLER SIMPLE: 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'ALLER SIMPLE
Largest movements
- Deferred charges and accrued income -€9,997
down €9,997 (-82.8%), from €12,071 to €2,073
- Receivables within one year -€8,120
down €8,120 (-19.5%), from €41,700 to €33,579
of which Trade receivables: -€7,544
- Tangible fixed assets -€5,379
down €5,379 (-20.7%), from €26,035 to €20,656
of which Furniture and vehicles: -€4,538
- Cash +€1,894
up €1,894 (+26.2%), from €7,227 to €9,121
mainly Tax, wage and social debts (+€13,579) and Deferred charges and accrued income (+€9,997)
- Stocks and contracts +€1,120
up €1,120 (+7.6%), from €14,819 to €15,939
- Profit (loss) carried forward -€40,471
down €40,471 (-311.2%), from -€13,005 to -€53,476
- Tax, wage and social debts +€13,579
up €13,579 (+135.8%), from €10,002 to €23,581
of which Taxes: +€9,258
- Trade debts +€4,405
up €4,405 (+12.9%), from €34,243 to €38,648
- Other debts +€2,004
up €2,004 (+57.5%), from €3,486 to €5,490
- Gross operating margin -€61,410
down €61,410 (-62.3%), from €98,569 to €37,159
- Staff costs -€40,628
down €40,628 (-39.0%), from €104,225 to €63,597
- Depreciation +€1,510
up €1,510 (+22.3%), from €6,758 to €8,269
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 | €101,852 | €81,369 | -€20,483 | -20.1% |
| Fixed assets | 21/28 | €26,035 | €20,656 | -€5,379 | -20.7% |
| Tangible fixed assets | 22/27 | €26,035 | €20,656 | -€5,379 | -20.7% |
| Plant, machinery and equipment | 23 | €504 | €378 | -€126 | -25.0% |
| Furniture and vehicles | 24 | €17,832 | €13,293 | -€4,538 | -25.5% |
| Other tangible fixed assets | 26 | €7,700 | €6,985 | -€715 | -9.3% |
| Current assets | 29/58 | €75,817 | €60,713 | -€15,104 | -19.9% |
| Stocks and contracts in progress | 3 | €14,819 | €15,939 | +€1,120 | +7.6% |
| Stocks | 30/36 | €14,819 | €15,939 | +€1,120 | +7.6% |
| Amounts receivable within one year | 40/41 | €41,700 | €33,579 | -€8,120 | -19.5% |
| Trade receivables | 40 | €35,861 | €28,317 | -€7,544 | -21.0% |
| Other amounts receivable | 41 | €5,839 | €5,262 | -€577 | -9.9% |
| Cash at bank and in hand | 54/58 | €7,227 | €9,121 | +€1,894 | +26.2% |
| Deferred charges and accrued income | 490/1 | €12,071 | €2,073 | -€9,997 | -82.8% |
| Total equity and liabilities | 10/49 | €101,852 | €81,369 | -€20,483 | -20.1% |
| Equity | 10/15 | €54,121 | €13,649 | -€40,471 | -74.8% |
| Contributions | 10/11 | €18,889 | €18,889 | = | 0.0% |
| Capital | 10 | €18,889 | - | -€18,889 | |
| Issued capital | 100 | €18,889 | - | -€18,889 | |
| Reserves | 13 | €48,236 | €48,236 | = | 0.0% |
| Distributable reserves | 133 | €48,236 | €48,236 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,005 | -€53,476 | -€40,471 | -311.2% |
| Amounts payable | 17/49 | €47,731 | €67,719 | +€19,988 | +41.9% |
| Amounts payable within one year | 42/48 | €47,731 | €67,719 | +€19,988 | +41.9% |
| Trade debts | 44 | €34,243 | €38,648 | +€4,405 | +12.9% |
| Suppliers | 440/4 | €34,243 | €38,648 | +€4,405 | +12.9% |
| Taxes, remuneration and social security | 45 | €10,002 | €23,581 | +€13,579 | +135.8% |
| Taxes | 450/3 | €315 | €9,573 | +€9,258 | +2939.0% |
| Remuneration and social security | 454/9 | €9,687 | €14,008 | +€4,321 | +44.6% |
| Other amounts payable | 47/48 | €3,486 | €5,490 | +€2,004 | +57.5% |
| Remuneration, social security and pensions | 62 | €104,225 | €63,597 | -€40,628 | -39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,758 | €8,269 | +€1,510 | +22.3% |
| Other operating charges | 640/8 | €2,099 | €1,469 | -€631 | -30.0% |
| Gross operating margin | 9900 | €98,569 | €37,159 | -€61,410 | -62.3% |
| Operating profit (loss) | 9901 | -€14,514 | -€36,175 | -€21,661 | -149.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | +385.7% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +385.7% |
| Financial charges | 65/66B | €4,236 | €4,297 | +€61 | +1.4% |
| Recurring financial charges | 65 | €4,236 | €4,297 | +€61 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | -€18,749 | -€40,471 | -€21,722 | -115.9% |
| Profit (loss) for the period | 9904 | -€18,749 | -€40,471 | -€21,722 | -115.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,749 | -€40,471 | -€21,722 | -115.9% |
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 10 October 2026 via checked.be.