La marchande de sable: 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 marchande de sable
Largest movements
- Cash +€19,090
new in 2025: €19,090
mainly Net result for the year (+€20,798) and Other debts (+€17,695)
- Deferred charges and accrued income +€8,638
up €8,638 (+571%), from €1,514 to €10,152
- Receivables within one year +€1,268
up €1,268 (+42.3%), from €2,998 to €4,266
of which Other amounts receivable: +€4,079
- Other debts +€17,695
up €17,695 (+499%), from €3,548 to €21,243
- Profit (loss) carried forward +€10,798
up €10,798 (+1,621%), from €666 to €11,464
- Trade debts +€478
new in 2025: €478
- Gross operating margin +€26,864
up €26,864 (+2,705%), from €993 to €27,857
- Taxes +€5,745
up €5,745 (+3,246%), from €177 to €5,922
- Other operating charges +€938
up €938 (+625%), from €150 to €1,088
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 | €4,512 | €33,508 | +€28,996 | +643% |
| Current assets | 29/58 | €4,512 | €33,508 | +€28,996 | +643% |
| Amounts receivable within one year | 40/41 | €2,998 | €4,266 | +€1,268 | +42.3% |
| Trade receivables | 40 | €2,998 | €187 | -€2,811 | -93.8% |
| Other amounts receivable | 41 | - | €4,079 | +€4,079 | |
| Cash at bank and in hand | 54/58 | - | €19,090 | +€19,090 | |
| Deferred charges and accrued income | 490/1 | €1,514 | €10,152 | +€8,638 | +571% |
| Total equity and liabilities | 10/49 | €4,512 | €33,508 | +€28,996 | +643% |
| Equity | 10/15 | €766 | €11,564 | +€10,798 | +1,410% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €666 | €11,464 | +€10,798 | +1,621% |
| Amounts payable | 17/49 | €3,746 | €21,944 | +€18,198 | +486% |
| Amounts payable within one year | 42/48 | €3,725 | €21,721 | +€17,996 | +483% |
| Trade debts | 44 | - | €478 | +€478 | |
| Suppliers | 440/4 | - | €478 | +€478 | |
| Taxes, remuneration and social security | 45 | €177 | - | -€177 | |
| Taxes | 450/3 | €177 | - | -€177 | |
| Other amounts payable | 47/48 | €3,548 | €21,243 | +€17,695 | +499% |
| Accrued charges and deferred income | 492/3 | €21 | €223 | +€202 | +962% |
| Other operating charges | 640/8 | €150 | €1,088 | +€938 | +625% |
| Gross operating margin | 9900 | €993 | €27,857 | +€26,864 | +2,705% |
| Operating profit (loss) | 9901 | €843 | €26,769 | +€25,926 | +3,075% |
| Financial charges | 65/66B | - | €49 | +€49 | |
| Recurring financial charges | 65 | - | €49 | +€49 | |
| Profit (loss) for the period before taxes | 9903 | €843 | €26,720 | +€25,877 | +3,070% |
| Income taxes | 67/77 | €177 | €5,922 | +€5,745 | +3,246% |
| Profit (loss) for the period | 9904 | €666 | €20,798 | +€20,132 | +3,023% |
| Profit (loss) for the period to be appropriated | 9905 | €666 | €20,798 | +€20,132 | +3,023% |
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 29 October 2026 via checked.be.