LA LUNE CHEZ VIOLETTE: 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.
LA LUNE CHEZ VIOLETTE
Largest movements
- Receivables within one year +€95,143
up €95,143 (+175%), from €54,332 to €149,475
of which Trade receivables: +€95,243
- Tangible fixed assets +€37,744
up €37,744 (+818,735%), from €5 to €37,748
of which Furniture and vehicles: +€35,908
- Intangible fixed assets -€20,000
down €20,000 (-28.6%), from €70,000 to €50,000
- Cash -€4,307
down €4,307 (-22.7%), from €18,952 to €14,646
mainly Receivables within one year (-€95,143) and Investment in fixed assets (net) (-€38,740)
- Advances received +€68,552
up €68,552 (+111%), from €61,926 to €130,477
- Tax, wage and social debts +€16,255
up €16,255 (+267%), from €6,092 to €22,347
of which Remuneration and social security: +€13,829
- Current portion of long-term debt -€12,423
down €12,423 (-21.2%), from €58,608 to €46,185
- Other debts +€12,066
up €12,066 (+11.6%), from €103,757 to €115,823
- Trade debts +€10,738
up €10,738 (+265%), from €4,056 to €14,795
- Staff costs +€107,792
up €107,792 (+992%), from €10,865 to €118,658
- Gross operating margin +€101,380
up €101,380 (+193%), from €52,578 to €153,958
- Financial charges +€2,566
up €2,566 (+46.5%), from €5,520 to €8,085
- Other operating charges -€1,617
down €1,617 (-35.4%), from €4,572 to €2,955
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 | €143,914 | €251,968 | +€108,054 | +75.1% |
| Fixed assets | 21/28 | €70,005 | €87,748 | +€17,744 | +25.3% |
| Intangible fixed assets | 21 | €70,000 | €50,000 | -€20,000 | -28.6% |
| Tangible fixed assets | 22/27 | €5 | €37,748 | +€37,744 | +818,735% |
| Plant, machinery and equipment | 23 | - | €536 | +€536 | |
| Furniture and vehicles | 24 | €5 | €35,913 | +€35,908 | +778,923% |
| Other tangible fixed assets | 26 | - | €1,299 | +€1,299 | |
| Current assets | 29/58 | €73,910 | €164,220 | +€90,310 | +122% |
| Amounts receivable within one year | 40/41 | €54,332 | €149,475 | +€95,143 | +175% |
| Trade receivables | 40 | €54,232 | €149,475 | +€95,243 | +176% |
| Other amounts receivable | 41 | €100 | - | -€100 | |
| Cash at bank and in hand | 54/58 | €18,952 | €14,646 | -€4,307 | -22.7% |
| Deferred charges and accrued income | 490/1 | €625 | €99 | -€526 | -84.2% |
| Total equity and liabilities | 10/49 | €143,914 | €251,968 | +€108,054 | +75.1% |
| Equity | 10/15 | -€160,229 | -€157,164 | +€3,065 | +1.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€174,489 | -€171,424 | +€3,065 | +1.8% |
| Amounts payable | 17/49 | €304,143 | €409,132 | +€104,989 | +34.5% |
| Amounts payable after more than one year | 17 | €69,703 | €79,505 | +€9,801 | +14.1% |
| Financial debts | 170/4 | €69,703 | €79,505 | +€9,801 | +14.1% |
| Amounts payable within one year | 42/48 | €234,439 | €329,627 | +€95,188 | +40.6% |
| Current portion of amounts payable after more than one year | 42 | €58,608 | €46,185 | -€12,423 | -21.2% |
| Trade debts | 44 | €4,056 | €14,795 | +€10,738 | +265% |
| Suppliers | 440/4 | €4,056 | €14,795 | +€10,738 | +265% |
| Advances received on contracts in progress | 46 | €61,926 | €130,477 | +€68,552 | +111% |
| Taxes, remuneration and social security | 45 | €6,092 | €22,347 | +€16,255 | +267% |
| Taxes | 450/3 | €335 | €2,762 | +€2,426 | +723% |
| Remuneration and social security | 454/9 | €5,757 | €19,586 | +€13,829 | +240% |
| Other amounts payable | 47/48 | €103,757 | €115,823 | +€12,066 | +11.6% |
| Remuneration, social security and pensions | 62 | €10,865 | €118,658 | +€107,792 | +992% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,153 | €20,996 | +€843 | +4.2% |
| Other operating charges | 640/8 | €4,572 | €2,955 | -€1,617 | -35.4% |
| Gross operating margin | 9900 | €52,578 | €153,958 | +€101,380 | +193% |
| Operating profit (loss) | 9901 | €16,987 | €11,349 | -€5,638 | -33.2% |
| Financial income | 75/76B | - | €76 | +€76 | |
| Recurring financial income | 75 | - | €76 | +€76 | |
| Financial charges | 65/66B | €5,520 | €8,085 | +€2,566 | +46.5% |
| Recurring financial charges | 65 | €5,520 | €8,085 | +€2,566 | +46.5% |
| Profit (loss) for the period before taxes | 9903 | €11,468 | €3,340 | -€8,128 | -70.9% |
| Income taxes | 67/77 | €329 | €275 | -€54 | -16.3% |
| Profit (loss) for the period | 9904 | €11,139 | €3,065 | -€8,074 | -72.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,139 | €3,065 | -€8,074 | -72.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.