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La Complète: what changed

Two fiscal 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.

What changed

La Complète

BE 0778.777.366
NACE 85.510, Sports and recreation education
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€5,830
2024 · €1,665-€7,495
Equity
€7,641
2024 · €13,471-€5,830
Cash
€11,609
2024 · €17,112-€5,503
Balance sheet total
€20,453
2024 · €33,807-€13,354

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€7,298

    down €7,298 (-52.0%), from €14,025 to €6,727

    of which Trade receivables: -€5,819

  • Cash -€5,503

    down €5,503 (-32.2%), from €17,112 to €11,609

    mainly Trade debts (-€6,780) and Net result for the year (-€5,830)

  • Tangible fixed assets -€553

    down €553 (-20.7%), from €2,670 to €2,117

Equity and liabilities
  • Trade debts -€6,780

    down €6,780 (-51.8%), from €13,078 to €6,298

  • Profit (loss) carried forward -€5,830

    down €5,830 (-78.0%), from €7,471 to €1,641

  • Tax, wage and social debts -€744

    down €744 (-10.3%), from €7,258 to €6,514

Income statement
  • Gross operating margin -€8,256

    down €8,256, from €6,526 to -€1,730

  • Taxes -€1,428

    down €1,428 (-91.0%), from €1,569 to €141

  • Other operating charges +€1,093

    up €1,093 (+224.5%), from €487 to €1,580

  • Financial charges -€237

    down €237 (-23.9%), from €991 to €754

  • Depreciation -€131

    down €131 (-7.2%), from €1,814 to €1,683

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €1,665
Gross operating margin -€8,256
Depreciation +€131
Other operating charges -€1,093
Financial income +€57
Financial charges +€237
Taxes +€1,428
Result 2025 -€5,830

Cash bridge derived

cash 2024 to 2025

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.

From operations -€4,373
Investment -€1,130
Financing +€0
Cash 2024 €17,112
Net result for the year -€5,830
Depreciation +€1,683
Receivables within one year +€7,298
Trade debts -€6,780
Tax, wage and social debts -€744
Investment in fixed assets (net) -€1,130
Contributions, distributions and other +€0
Cash 2025 €11,609
Every line side by side 31 lines
Line Code 2024 2025 Change %
Total assets 20/58 €33,807 €20,453 -€13,354 -39.5%
Fixed assets 21/28 €2,670 €2,117 -€553 -20.7%
Tangible fixed assets 22/27 €2,670 €2,117 -€553 -20.7%
Furniture and vehicles 24 €2,670 €2,117 -€553 -20.7%
Current assets 29/58 €31,137 €18,336 -€12,801 -41.1%
Amounts receivable within one year 40/41 €14,025 €6,727 -€7,298 -52.0%
Trade receivables 40 €7,442 €1,623 -€5,819 -78.2%
Other amounts receivable 41 €6,583 €5,104 -€1,479 -22.5%
Cash at bank and in hand 54/58 €17,112 €11,609 -€5,503 -32.2%
Total equity and liabilities 10/49 €33,807 €20,453 -€13,354 -39.5%
Equity 10/15 €13,471 €7,641 -€5,830 -43.3%
Contributions 10/11 €6,000 €6,000 = 0.0%
Profit (loss) carried forward 14 €7,471 €1,641 -€5,830 -78.0%
Amounts payable 17/49 €20,336 €12,812 -€7,524 -37.0%
Amounts payable within one year 42/48 €20,336 €12,812 -€7,524 -37.0%
Trade debts 44 €13,078 €6,298 -€6,780 -51.8%
Suppliers 440/4 €13,078 €6,298 -€6,780 -51.8%
Taxes, remuneration and social security 45 €7,258 €6,514 -€744 -10.3%
Taxes 450/3 €7,258 €6,514 -€744 -10.3%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,814 €1,683 -€131 -7.2%
Other operating charges 640/8 €487 €1,580 +€1,093 +224.5%
Gross operating margin 9900 €6,526 -€1,730 -€8,256
Operating profit (loss) 9901 €4,225 -€4,992 -€9,217
Financial income 75/76B - €57 +€57
Recurring financial income 75 - €57 +€57
Financial charges 65/66B €991 €754 -€237 -23.9%
Recurring financial charges 65 €991 €754 -€237 -23.9%
Profit (loss) for the period before taxes 9903 €3,234 -€5,689 -€8,923
Income taxes 67/77 €1,569 €141 -€1,428 -91.0%
Profit (loss) for the period 9904 €1,665 -€5,830 -€7,495
Profit (loss) for the period to be appropriated 9905 €1,665 -€5,830 -€7,495

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.