La Méthode: 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 Méthode
Largest movements
- Receivables within one year +€15,519
up €15,519 (+184.2%), from €8,423 to €23,942
of which Trade receivables: +€16,913
- Financial fixed assets +€12,050
up €12,050 (+16.1%), from €75,000 to €87,050
- Cash +€6,934
up €6,934 (+263.1%), from €2,635 to €9,570
mainly Net result for the year (+€21,801) and Tax, wage and social debts (+€6,663)
- Tangible fixed assets +€1,818
up €1,818 (+356.3%), from €510 to €2,328
- Profit (loss) carried forward +€21,801
up €21,801, from -€1,524 to €20,276
- Tax, wage and social debts +€6,663
up €6,663 (+258.1%), from €2,582 to €9,245
- Other debts +€5,810
up €5,810 (+9.0%), from €64,745 to €70,555
- Trade debts +€2,330
up €2,330 (+304.0%), from €766 to €3,096
- Gross operating margin +€16,944
up €16,944 (+158.1%), from €10,717 to €27,661
- Taxes +€3,164
new in 2025: €3,164
- Other operating charges +€1,471
up €1,471 (+283.8%), from €518 to €1,989
- Depreciation +€300
up €300 (+191.7%), from €157 to €457
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 | €86,568 | €123,172 | +€36,604 | +42.3% |
| Fixed assets | 21/28 | €75,510 | €89,378 | +€13,868 | +18.4% |
| Tangible fixed assets | 22/27 | €510 | €2,328 | +€1,818 | +356.3% |
| Furniture and vehicles | 24 | €510 | €2,328 | +€1,818 | +356.3% |
| Financial fixed assets | 28 | €75,000 | €87,050 | +€12,050 | +16.1% |
| Current assets | 29/58 | €11,058 | €33,795 | +€22,736 | +205.6% |
| Amounts receivable within one year | 40/41 | €8,423 | €23,942 | +€15,519 | +184.2% |
| Trade receivables | 40 | €6,609 | €23,522 | +€16,913 | +255.9% |
| Other amounts receivable | 41 | €1,814 | €419 | -€1,394 | -76.9% |
| Cash at bank and in hand | 54/58 | €2,635 | €9,570 | +€6,934 | +263.1% |
| Deferred charges and accrued income | 490/1 | - | €284 | +€284 | |
| Total equity and liabilities | 10/49 | €86,568 | €123,172 | +€36,604 | +42.3% |
| Equity | 10/15 | €18,476 | €40,276 | +€21,801 | +118.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,524 | €20,276 | +€21,801 | |
| Amounts payable | 17/49 | €68,093 | €82,896 | +€14,803 | +21.7% |
| Amounts payable within one year | 42/48 | €68,093 | €82,896 | +€14,803 | +21.7% |
| Trade debts | 44 | €766 | €3,096 | +€2,330 | +304.0% |
| Suppliers | 440/4 | €766 | €3,096 | +€2,330 | +304.0% |
| Taxes, remuneration and social security | 45 | €2,582 | €9,245 | +€6,663 | +258.1% |
| Taxes | 450/3 | €2,582 | €9,245 | +€6,663 | +258.1% |
| Other amounts payable | 47/48 | €64,745 | €70,555 | +€5,810 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €157 | €457 | +€300 | +191.7% |
| Other operating charges | 640/8 | €518 | €1,989 | +€1,471 | +283.8% |
| Gross operating margin | 9900 | €10,717 | €27,661 | +€16,944 | +158.1% |
| Operating profit (loss) | 9901 | €10,042 | €25,215 | +€15,173 | +151.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €27 | €251 | +€224 | +828.0% |
| Recurring financial charges | 65 | €27 | €251 | +€224 | +828.0% |
| Profit (loss) for the period before taxes | 9903 | €10,015 | €24,965 | +€14,949 | +149.3% |
| Income taxes | 67/77 | - | €3,164 | +€3,164 | |
| Profit (loss) for the period | 9904 | €10,015 | €21,801 | +€11,785 | +117.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,015 | €21,801 | +€11,785 | +117.7% |
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 11 October 2026 via checked.be.