LA MIE RICHARD: 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 MIE RICHARD
Largest movements
- Tangible fixed assets -€18,077
down €18,077 (-30.0%), from €60,256 to €42,179
of which Plant, machinery and equipment: -€11,913
- Stocks and contracts +€2,500
up €2,500 (+27.8%), from €9,000 to €11,500
- Receivables within one year -€1,531
down €1,531 (-64.6%), from €2,369 to €838
of which Trade receivables: -€1,531
- Cash +€1,299
up €1,299 (+44.8%), from €2,902 to €4,201
mainly Depreciation (+€18,577) and Net result for the year (+€7,854)
- Debts after one year -€10,552
down €10,552 (-25.7%), from €41,002 to €30,450
- Tax, wage and social debts -€9,555
down €9,555 (-59.5%), from €16,047 to €6,492
of which Remuneration and social security: -€4,836
- Profit (loss) carried forward +€7,854
up €7,854 (+16.8%), from -€46,772 to -€38,918
- Trade debts -€3,899
down €3,899 (-26.5%), from €14,686 to €10,788
- Staff costs -€28,128
down €28,128 (-59.0%), from €47,688 to €19,560
- Financial charges -€540
down €540 (-14.9%), from €3,618 to €3,077
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 | €76,193 | €59,884 | -€16,309 | -21.4% |
| Fixed assets | 21/28 | €61,922 | €43,346 | -€18,577 | -30.0% |
| Intangible fixed assets | 21 | €1,667 | €1,167 | -€500 | -30.0% |
| Tangible fixed assets | 22/27 | €60,256 | €42,179 | -€18,077 | -30.0% |
| Plant, machinery and equipment | 23 | €39,710 | €27,797 | -€11,913 | -30.0% |
| Furniture and vehicles | 24 | €20,546 | €14,382 | -€6,164 | -30.0% |
| Current assets | 29/58 | €14,271 | €16,539 | +€2,268 | +15.9% |
| Stocks and contracts in progress | 3 | €9,000 | €11,500 | +€2,500 | +27.8% |
| Stocks | 30/36 | €9,000 | €11,500 | +€2,500 | +27.8% |
| Amounts receivable within one year | 40/41 | €2,369 | €838 | -€1,531 | -64.6% |
| Trade receivables | 40 | €2,369 | €838 | -€1,531 | -64.6% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €2,902 | €4,201 | +€1,299 | +44.8% |
| Total equity and liabilities | 10/49 | €76,193 | €59,884 | -€16,309 | -21.4% |
| Equity | 10/15 | -€41,772 | -€33,918 | +€7,854 | +18.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,772 | -€38,918 | +€7,854 | +16.8% |
| Amounts payable | 17/49 | €117,965 | €93,802 | -€24,162 | -20.5% |
| Amounts payable after more than one year | 17 | €41,002 | €30,450 | -€10,552 | -25.7% |
| Financial debts | 170/4 | €41,002 | €30,450 | -€10,552 | -25.7% |
| Amounts payable within one year | 42/48 | €76,963 | €63,352 | -€13,610 | -17.7% |
| Current portion of amounts payable after more than one year | 42 | €9,978 | €10,552 | +€574 | +5.7% |
| Trade debts | 44 | €14,686 | €10,788 | -€3,899 | -26.5% |
| Suppliers | 440/4 | €14,686 | €10,788 | -€3,899 | -26.5% |
| Taxes, remuneration and social security | 45 | €16,047 | €6,492 | -€9,555 | -59.5% |
| Taxes | 450/3 | €5,502 | €783 | -€4,719 | -85.8% |
| Remuneration and social security | 454/9 | €10,545 | €5,709 | -€4,836 | -45.9% |
| Other amounts payable | 47/48 | €36,251 | €35,521 | -€730 | -2.0% |
| Non-recurring operating income | 76A | - | €710 | +€710 | |
| Remuneration, social security and pensions | 62 | €47,688 | €19,560 | -€28,128 | -59.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,577 | €18,577 | = | 0.0% |
| Other operating charges | 640/8 | €511 | €528 | +€17 | +3.4% |
| Gross operating margin | 9900 | €49,710 | €49,837 | +€127 | +0.3% |
| Operating profit (loss) | 9901 | -€17,066 | €11,172 | +€28,238 | |
| Financial charges | 65/66B | €3,618 | €3,077 | -€540 | -14.9% |
| Recurring financial charges | 65 | €3,618 | €3,077 | -€540 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | -€20,683 | €8,094 | +€28,778 | |
| Income taxes | 67/77 | - | €241 | +€241 | |
| Profit (loss) for the period | 9904 | -€20,683 | €7,854 | +€28,537 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,683 | €7,854 | +€28,537 |
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 28 October 2026 via checked.be.