L CLASSE: 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 CLASSE
Largest movements
- Receivables within one year +€98,528
up €98,528 (+106%), from €93,246 to €191,774
of which Trade receivables: +€98,528
- Stocks and contracts +€43,550
up €43,550 (+927%), from €4,700 to €48,250
- Cash -€27,621
down €27,621 (-75.8%), from €36,429 to €8,808
mainly Receivables within one year (-€98,528) and Net result for the year (-€90,351)
- Trade debts +€103,480
up €103,480 (+274%), from €37,714 to €141,194
- Profit (loss) carried forward -€90,351
down €90,351, from €82,256 to -€8,095
- Other debts +€62,182
up €62,182 (+734%), from €8,473 to €70,656
- Tax, wage and social debts +€39,146
up €39,146 (+520%), from €7,531 to €46,678
of which Taxes: +€33,642
- Gross operating margin -€74,047
down €74,047, from €63,810 to -€10,237
- Staff costs +€35,718
up €35,718 (+92.5%), from €38,599 to €74,317
- Taxes +€4,200
up €4,200 (+420%), from €1,000 to €5,200
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 | €137,974 | €252,432 | +€114,458 | +83.0% |
| Fixed assets | 21/28 | €3,600 | €3,600 | = | 0.0% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €134,374 | €248,832 | +€114,458 | +85.2% |
| Stocks and contracts in progress | 3 | €4,700 | €48,250 | +€43,550 | +927% |
| Stocks | 30/36 | €4,700 | €48,250 | +€43,550 | +927% |
| Amounts receivable within one year | 40/41 | €93,246 | €191,774 | +€98,528 | +106% |
| Trade receivables | 40 | €76,034 | €174,563 | +€98,528 | +130% |
| Other amounts receivable | 41 | €17,211 | €17,211 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,429 | €8,808 | -€27,621 | -75.8% |
| Total equity and liabilities | 10/49 | €137,974 | €252,432 | +€114,458 | +83.0% |
| Equity | 10/15 | €84,256 | -€6,095 | -€90,351 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,256 | -€8,095 | -€90,351 | |
| Amounts payable | 17/49 | €53,718 | €258,527 | +€204,809 | +381% |
| Amounts payable within one year | 42/48 | €53,718 | €258,527 | +€204,809 | +381% |
| Trade debts | 44 | €37,714 | €141,194 | +€103,480 | +274% |
| Suppliers | 440/4 | €37,714 | €141,194 | +€103,480 | +274% |
| Taxes, remuneration and social security | 45 | €7,531 | €46,678 | +€39,146 | +520% |
| Taxes | 450/3 | €901 | €34,544 | +€33,642 | +3,732% |
| Remuneration and social security | 454/9 | €6,630 | €12,134 | +€5,504 | +83.0% |
| Other amounts payable | 47/48 | €8,473 | €70,656 | +€62,182 | +734% |
| Remuneration, social security and pensions | 62 | €38,599 | €74,317 | +€35,718 | +92.5% |
| Other operating charges | 640/8 | €133 | €58 | -€75 | -56.4% |
| Gross operating margin | 9900 | €63,810 | -€10,237 | -€74,047 | |
| Operating profit (loss) | 9901 | €25,078 | -€84,612 | -€109,690 | |
| Financial income | 75/76B | €170 | - | -€170 | |
| Recurring financial income | 75 | €170 | - | -€170 | |
| Financial charges | 65/66B | €110 | €539 | +€429 | +390% |
| Recurring financial charges | 65 | €110 | €539 | +€429 | +390% |
| Profit (loss) for the period before taxes | 9903 | €25,138 | -€85,151 | -€110,289 | |
| Income taxes | 67/77 | €1,000 | €5,200 | +€4,200 | +420% |
| Profit (loss) for the period | 9904 | €24,138 | -€90,351 | -€114,489 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,138 | -€90,351 | -€114,489 |
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 23 October 2026 via checked.be.