LA PASSION DES COMPTES: what changed
LA PASSION DES COMPTES
Largest movements
- Receivables within one year +€11,090
up €11,090 (+43.7%), from €25,377 to €36,466
of which Other amounts receivable: +€11,225
- Tangible fixed assets -€7,032
down €7,032 (-20.3%), from €34,573 to €27,542
- Deferred charges and accrued income -€6,975
down €6,975 (-30.1%), from €23,200 to €16,225
- Cash -€5,835
down €5,835 (-33.9%), from €17,237 to €11,401
mainly Receivables within one year (-€11,090) and Trade debts (-€7,364)
- Trade debts -€7,364
down €7,364 (-70.2%), from €10,495 to €3,131
- Debts after one year -€6,809
down €6,809 (-36.4%), from €18,689 to €11,880
- Profit (loss) carried forward +€6,519
up €6,519 (+29.0%), from €22,478 to €28,997
- Current portion of long-term debt -€3,516
down €3,516 (-22.4%), from €15,727 to €12,211
- Tax, wage and social debts +€2,417
up €2,417 (+19.6%), from €12,342 to €14,758
of which Taxes: +€11,981
- Purchases and services -€13,991
down €13,991 (-11.7%), from €119,226 to €105,235
- Staff costs +€6,729
up €6,729 (+11.1%), from €60,805 to €67,534
- Depreciation +€5,427
up €5,427 (+338%), from €1,605 to €7,032
- Taxes -€3,355
down €3,355 (-51.9%), from €6,461 to €3,106
- Gross operating margin -€1,717
down €1,717 (-1.9%), from €88,040 to €86,323
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,426 | €91,673 | -€8,753 | -8.7% |
| Fixed assets | 21/28 | €34,613 | €27,581 | -€7,032 | -20.3% |
| Tangible fixed assets | 22/27 | €34,573 | €27,542 | -€7,032 | -20.3% |
| Furniture and vehicles | 24 | €34,573 | €27,542 | -€7,032 | -20.3% |
| Financial fixed assets | 28 | €39 | €39 | = | 0.0% |
| Current assets | 29/58 | €65,813 | €64,093 | -€1,721 | -2.6% |
| Amounts receivable within one year | 40/41 | €25,377 | €36,466 | +€11,090 | +43.7% |
| Trade receivables | 40 | €24,803 | €24,667 | -€136 | -0.5% |
| Other amounts receivable | 41 | €574 | €11,799 | +€11,225 | +1,956% |
| Cash at bank and in hand | 54/58 | €17,237 | €11,401 | -€5,835 | -33.9% |
| Deferred charges and accrued income | 490/1 | €23,200 | €16,225 | -€6,975 | -30.1% |
| Total equity and liabilities | 10/49 | €100,426 | €91,673 | -€8,753 | -8.7% |
| Equity | 10/15 | €41,078 | €47,597 | +€6,519 | +15.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,478 | €28,997 | +€6,519 | +29.0% |
| Amounts payable | 17/49 | €59,347 | €44,076 | -€15,272 | -25.7% |
| Amounts payable after more than one year | 17 | €18,689 | €11,880 | -€6,809 | -36.4% |
| Financial debts | 170/4 | €18,689 | €11,880 | -€6,809 | -36.4% |
| Amounts payable within one year | 42/48 | €40,659 | €32,196 | -€8,463 | -20.8% |
| Current portion of amounts payable after more than one year | 42 | €15,727 | €12,211 | -€3,516 | -22.4% |
| Trade debts | 44 | €10,495 | €3,131 | -€7,364 | -70.2% |
| Suppliers | 440/4 | €10,495 | €3,131 | -€7,364 | -70.2% |
| Advances received on contracts in progress | 46 | €2,096 | €2,096 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €12,342 | €14,758 | +€2,417 | +19.6% |
| Taxes | 450/3 | €2,708 | €14,689 | +€11,981 | +442% |
| Remuneration and social security | 454/9 | €9,634 | €69 | -€9,564 | -99.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €119,226 | €105,235 | -€13,991 | -11.7% |
| Remuneration, social security and pensions | 62 | €60,805 | €67,534 | +€6,729 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,605 | €7,032 | +€5,427 | +338% |
| Other operating charges | 640/8 | €571 | €909 | +€338 | +59.1% |
| Gross operating margin | 9900 | €88,040 | €86,323 | -€1,717 | -1.9% |
| Operating profit (loss) | 9901 | €25,058 | €10,849 | -€14,210 | -56.7% |
| Financial income | 75/76B | €24 | - | -€24 | |
| Recurring financial income | 75 | €24 | - | -€24 | |
| Financial charges | 65/66B | €1,541 | €1,224 | -€317 | -20.6% |
| Recurring financial charges | 65 | €1,541 | €1,224 | -€317 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €23,541 | €9,625 | -€13,916 | -59.1% |
| Income taxes | 67/77 | €6,461 | €3,106 | -€3,355 | -51.9% |
| Profit (loss) for the period | 9904 | €17,080 | €6,519 | -€10,561 | -61.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,080 | €6,519 | -€10,561 | -61.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.