La Recette: 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 Recette
Largest movements
- Cash +€13,254
up €13,254 (+70.2%), from €18,893 to €32,147
mainly Net result for the year (+€5,589) and Tax, wage and social debts (+€5,215)
- Tangible fixed assets -€1,280
down €1,280 (-33.9%), from €3,772 to €2,492
- Receivables within one year -€665
down €665 (-9.3%), from €7,157 to €6,492
- Profit (loss) carried forward +€5,590
up €5,590, from -€3,835 to €1,755
- Tax, wage and social debts +€5,215
up €5,215 (+129%), from €4,039 to €9,254
- Gross operating margin +€12,101
up €12,101 (+66.0%), from €18,345 to €30,446
- Staff costs +€8,420
up €8,420 (+64.4%), from €13,072 to €21,492
- Taxes +€383
new in 2025: €383
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 | €35,422 | €46,331 | +€10,909 | +30.8% |
| Fixed assets | 21/28 | €6,472 | €5,192 | -€1,280 | -19.8% |
| Tangible fixed assets | 22/27 | €3,772 | €2,492 | -€1,280 | -33.9% |
| Furniture and vehicles | 24 | €3,772 | €2,492 | -€1,280 | -33.9% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €28,950 | €41,139 | +€12,189 | +42.1% |
| Stocks and contracts in progress | 3 | €2,900 | €2,500 | -€400 | -13.8% |
| Stocks | 30/36 | €2,900 | €2,500 | -€400 | -13.8% |
| Amounts receivable within one year | 40/41 | €7,157 | €6,492 | -€665 | -9.3% |
| Other amounts receivable | 41 | €7,157 | €6,492 | -€665 | -9.3% |
| Cash at bank and in hand | 54/58 | €18,893 | €32,147 | +€13,254 | +70.2% |
| Total equity and liabilities | 10/49 | €35,422 | €46,331 | +€10,909 | +30.8% |
| Equity | 10/15 | €14,765 | €20,355 | +€5,590 | +37.9% |
| 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 | -€3,835 | €1,755 | +€5,590 | |
| Amounts payable | 17/49 | €20,657 | €25,976 | +€5,319 | +25.8% |
| Amounts payable within one year | 42/48 | €20,657 | €25,976 | +€5,319 | +25.8% |
| Trade debts | 44 | €9,647 | €9,752 | +€105 | +1.1% |
| Suppliers | 440/4 | €9,647 | €9,752 | +€105 | +1.1% |
| Taxes, remuneration and social security | 45 | €4,039 | €9,254 | +€5,215 | +129% |
| Remuneration and social security | 454/9 | €4,039 | €9,254 | +€5,215 | +129% |
| Other amounts payable | 47/48 | €6,970 | €6,970 | +€0 | 0.0% |
| Remuneration, social security and pensions | 62 | €13,072 | €21,492 | +€8,420 | +64.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,410 | €2,410 | = | 0.0% |
| Other operating charges | 640/8 | €158 | €454 | +€296 | +187% |
| Gross operating margin | 9900 | €18,345 | €30,446 | +€12,101 | +66.0% |
| Operating profit (loss) | 9901 | €2,706 | €6,090 | +€3,384 | +125% |
| Financial income | 75/76B | €1 | €1 | +€0 | +35.1% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +35.1% |
| Financial charges | 65/66B | €119 | €119 | +€0 | +0.1% |
| Recurring financial charges | 65 | €119 | €119 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €2,587 | €5,972 | +€3,385 | +131% |
| Income taxes | 67/77 | - | €383 | +€383 | |
| Profit (loss) for the period | 9904 | €2,587 | €5,589 | +€3,002 | +116% |
| Profit (loss) for the period to be appropriated | 9905 | €2,587 | €5,589 | +€3,002 | +116% |
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 16 October 2026 via checked.be.