La Garçon: 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.
La Garçon
Largest movements
- Cash -€5,953
down €5,953 (-62.0%), from €9,609 to €3,656
mainly Trade debts (-€3,217) and Net result for the year (-€2,982)
- Tangible fixed assets -€1,927
down €1,927 (-40.9%), from €4,711 to €2,783
- Receivables within one year +€1,724
up €1,724 (+86.8%), from €1,987 to €3,711
of which Trade receivables: +€1,724
- Deferred charges and accrued income -€351
down €351 (-31.3%), from €1,121 to €770
- Trade debts -€3,217
down €3,217 (-92.4%), from €3,480 to €263
- Profit (loss) carried forward -€2,982
new in 2025: -€2,982
- Tax, wage and social debts -€396
down €396 (-12.3%), from €3,205 to €2,809
- Gross operating margin +€8,406
up €8,406, from -€7,733 to €673
- Financial charges -€261
down €261 (-27.6%), from €947 to €686
- Other operating charges +€200
up €200 (+28.3%), from €705 to €905
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 | €19,962 | €13,455 | -€6,507 | -32.6% |
| Fixed assets | 21/28 | €5,311 | €3,383 | -€1,927 | -36.3% |
| Tangible fixed assets | 22/27 | €4,711 | €2,783 | -€1,927 | -40.9% |
| Furniture and vehicles | 24 | €4,711 | €2,783 | -€1,927 | -40.9% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €14,652 | €10,072 | -€4,580 | -31.3% |
| Stocks and contracts in progress | 3 | €1,935 | €1,935 | = | 0.0% |
| Stocks | 30/36 | €1,935 | €1,935 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,987 | €3,711 | +€1,724 | +86.8% |
| Trade receivables | 40 | €1,962 | €3,686 | +€1,724 | +87.9% |
| Other amounts receivable | 41 | €25 | €25 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,609 | €3,656 | -€5,953 | -62.0% |
| Deferred charges and accrued income | 490/1 | €1,121 | €770 | -€351 | -31.3% |
| Total equity and liabilities | 10/49 | €19,962 | €13,455 | -€6,507 | -32.6% |
| Equity | 10/15 | €9,406 | €6,424 | -€2,982 | -31.7% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €3,201 | €3,201 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,341 | €1,341 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,982 | -€2,982 | |
| Amounts payable | 17/49 | €10,556 | €7,031 | -€3,525 | -33.4% |
| Amounts payable within one year | 42/48 | €10,556 | €7,031 | -€3,525 | -33.4% |
| Trade debts | 44 | €3,480 | €263 | -€3,217 | -92.4% |
| Suppliers | 440/4 | €3,480 | €263 | -€3,217 | -92.4% |
| Taxes, remuneration and social security | 45 | €3,205 | €2,809 | -€396 | -12.3% |
| Taxes | 450/3 | €3,205 | €2,809 | -€396 | -12.3% |
| Other amounts payable | 47/48 | €3,871 | €3,959 | +€88 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,927 | €1,927 | -€0 | 0.0% |
| Other operating charges | 640/8 | €705 | €905 | +€200 | +28.3% |
| Gross operating margin | 9900 | -€7,733 | €673 | +€8,406 | |
| Operating profit (loss) | 9901 | -€10,365 | -€2,159 | +€8,206 | +79.2% |
| Financial income | 75/76B | €2 | €3 | +€1 | +27.4% |
| Recurring financial income | 75 | €2 | €3 | +€1 | +27.4% |
| Financial charges | 65/66B | €947 | €686 | -€261 | -27.6% |
| Recurring financial charges | 65 | €947 | €686 | -€261 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,310 | -€2,842 | +€8,468 | +74.9% |
| Income taxes | 67/77 | €137 | €139 | +€3 | +2.1% |
| Profit (loss) for the period | 9904 | -€11,447 | -€2,982 | +€8,465 | +73.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,447 | -€2,982 | +€8,465 | +73.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.