La Science des Eléments: 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 Science des Eléments
Largest movements
- Receivables within one year +€9,662
up €9,662 (+39.9%), from €24,240 to €33,903
of which Trade receivables: +€7,693
- Cash +€7,133
up €7,133 (+125.5%), from €5,682 to €12,816
mainly Trade debts (+€14,492) and Other debts (+€7,914)
- Tangible fixed assets -€1,845
down €1,845 (-22.8%), from €8,083 to €6,239
of which Furniture and vehicles: -€1,641
- Deferred charges and accrued income -€947
down €947 (-31.5%), from €3,006 to €2,059
- Trade debts +€14,492
up €14,492 (+78.4%), from €18,475 to €32,967
- Tax, wage and social debts -€7,990
down €7,990 (-42.2%), from €18,945 to €10,955
of which Taxes: -€11,006
- Other debts +€7,914
up €7,914 (+9586.4%), from €83 to €7,996
- Staff costs +€19,777
up €19,777 (+42.7%), from €46,279 to €66,056
- Gross operating margin -€11,908
down €11,908 (-16.0%), from €74,545 to €62,637
- Financial income +€7,106
up €7,106 (+101.1%), from €7,031 to €14,138
- Taxes -€5,156
down €5,156 (-68.1%), from €7,565 to €2,410
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 | €41,095 | €55,091 | +€13,996 | +34.1% |
| Formation expenses | 20 | €83 | €0 | -€83 | -100.0% |
| Fixed assets | 21/28 | €8,083 | €6,239 | -€1,845 | -22.8% |
| Tangible fixed assets | 22/27 | €8,083 | €6,239 | -€1,845 | -22.8% |
| Plant, machinery and equipment | 23 | €968 | €765 | -€203 | -21.0% |
| Furniture and vehicles | 24 | €7,115 | €5,473 | -€1,641 | -23.1% |
| Current assets | 29/58 | €32,929 | €48,852 | +€15,924 | +48.4% |
| Amounts receivable within one year | 40/41 | €24,240 | €33,903 | +€9,662 | +39.9% |
| Trade receivables | 40 | €20,659 | €28,352 | +€7,693 | +37.2% |
| Other amounts receivable | 41 | €3,582 | €5,551 | +€1,970 | +55.0% |
| Current investments | 50/53 | - | €75 | +€75 | |
| Cash at bank and in hand | 54/58 | €5,682 | €12,816 | +€7,133 | +125.5% |
| Deferred charges and accrued income | 490/1 | €3,006 | €2,059 | -€947 | -31.5% |
| Total equity and liabilities | 10/49 | €41,095 | €55,091 | +€13,996 | +34.1% |
| Equity | 10/15 | €3,593 | €3,173 | -€420 | -11.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €593 | €173 | -€420 | -70.8% |
| Amounts payable | 17/49 | €37,502 | €51,918 | +€14,415 | +38.4% |
| Amounts payable within one year | 42/48 | €37,502 | €51,918 | +€14,415 | +38.4% |
| Trade debts | 44 | €18,475 | €32,967 | +€14,492 | +78.4% |
| Suppliers | 440/4 | €18,475 | €32,967 | +€14,492 | +78.4% |
| Taxes, remuneration and social security | 45 | €18,945 | €10,955 | -€7,990 | -42.2% |
| Taxes | 450/3 | €14,915 | €3,910 | -€11,006 | -73.8% |
| Remuneration and social security | 454/9 | €4,030 | €7,045 | +€3,015 | +74.8% |
| Other amounts payable | 47/48 | €83 | €7,996 | +€7,914 | +9586.4% |
| Remuneration, social security and pensions | 62 | €46,279 | €66,056 | +€19,777 | +42.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,856 | €1,928 | +€72 | +3.9% |
| Other operating charges | 640/8 | €422 | €1,112 | +€690 | +163.6% |
| Gross operating margin | 9900 | €74,545 | €62,637 | -€11,908 | -16.0% |
| Operating profit (loss) | 9901 | €25,988 | -€6,460 | -€32,448 | |
| Financial income | 75/76B | €7,031 | €14,138 | +€7,106 | +101.1% |
| Recurring financial income | 75 | €7,031 | €14,138 | +€7,106 | +101.1% |
| Financial charges | 65/66B | €361 | €688 | +€327 | +90.4% |
| Recurring financial charges | 65 | €361 | €688 | +€327 | +90.4% |
| Profit (loss) for the period before taxes | 9903 | €32,658 | €6,990 | -€25,668 | -78.6% |
| Income taxes | 67/77 | €7,565 | €2,410 | -€5,156 | -68.1% |
| Profit (loss) for the period | 9904 | €25,093 | €4,581 | -€20,512 | -81.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,093 | €4,581 | -€20,512 | -81.7% |
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 9 October 2026 via checked.be.