L'AUTRE: 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'AUTRE
Largest movements
- Tangible fixed assets -€11,050
down €11,050 (-64.3%), from €17,181 to €6,131
of which Plant, machinery and equipment: -€6,006
- Receivables within one year +€6,031
up €6,031 (+115%), from €5,247 to €11,278
of which Trade receivables: +€6,031
- Cash -€1,965
down €1,965 (-24.4%), from €8,064 to €6,099
mainly Net result for the year (-€19,596) and Receivables within one year (-€6,031)
- Deferred charges and accrued income +€544
up €544, from €0 to €544
- Profit (loss) carried forward -€19,596
down €19,596 (-81.5%), from -€24,059 to -€43,655
- Other debts +€10,667
up €10,667 (+127%), from €8,420 to €19,088
- Trade debts +€2,232
up €2,232 (+80.5%), from €2,774 to €5,006
- Gross operating margin -€2,845
down €2,845 (-64.6%), from -€4,401 to -€7,246
- Depreciation -€1,007
down €1,007 (-8.3%), from €12,057 to €11,050
- Taxes +€132
up €132 (+1,537%), from €9 to €140
- Financial charges -€114
down €114 (-31.4%), from €362 to €248
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 | €30,522 | €24,082 | -€6,440 | -21.1% |
| Fixed assets | 21/28 | €17,211 | €6,161 | -€11,050 | -64.2% |
| Tangible fixed assets | 22/27 | €17,181 | €6,131 | -€11,050 | -64.3% |
| Plant, machinery and equipment | 23 | €6,006 | - | -€6,006 | |
| Furniture and vehicles | 24 | €11,175 | €6,131 | -€5,044 | -45.1% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €13,311 | €17,922 | +€4,611 | +34.6% |
| Amounts receivable within one year | 40/41 | €5,247 | €11,278 | +€6,031 | +115% |
| Trade receivables | 40 | €5,247 | €11,278 | +€6,031 | +115% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €8,064 | €6,099 | -€1,965 | -24.4% |
| Deferred charges and accrued income | 490/1 | €0 | €544 | +€544 | |
| Total equity and liabilities | 10/49 | €30,522 | €24,082 | -€6,440 | -21.1% |
| Equity | 10/15 | -€11,659 | -€31,255 | -€19,596 | -168% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,059 | -€43,655 | -€19,596 | -81.5% |
| Provisions and deferred taxes | 16 | €28,125 | €28,125 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €28,125 | €28,125 | = | 0.0% |
| Pensions and similar obligations | 160 | €28,125 | €28,125 | = | 0.0% |
| Amounts payable | 17/49 | €14,055 | €27,212 | +€13,156 | +93.6% |
| Amounts payable within one year | 42/48 | €14,055 | €27,212 | +€13,156 | +93.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,774 | €5,006 | +€2,232 | +80.5% |
| Suppliers | 440/4 | €2,774 | €5,006 | +€2,232 | +80.5% |
| Taxes, remuneration and social security | 45 | €2,861 | €3,118 | +€257 | +9.0% |
| Taxes | 450/3 | €2,861 | €3,118 | +€257 | +9.0% |
| Other amounts payable | 47/48 | €8,420 | €19,088 | +€10,667 | +127% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,057 | €11,050 | -€1,007 | -8.3% |
| Other operating charges | 640/8 | €919 | €911 | -€8 | -0.9% |
| Gross operating margin | 9900 | -€4,401 | -€7,246 | -€2,845 | -64.6% |
| Operating profit (loss) | 9901 | -€17,378 | -€19,208 | -€1,830 | -10.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -34.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -34.7% |
| Financial charges | 65/66B | €362 | €248 | -€114 | -31.4% |
| Recurring financial charges | 65 | €362 | €248 | -€114 | -31.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,739 | -€19,456 | -€1,717 | -9.7% |
| Income taxes | 67/77 | €9 | €140 | +€132 | +1,537% |
| Profit (loss) for the period | 9904 | -€17,747 | -€19,596 | -€1,848 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,747 | -€19,596 | -€1,848 | -10.4% |
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.