La Source - micro scierie locale: what changed
La Source - micro scierie locale
Largest movements
- Cash -€20,668
down €20,668 (-44.1%), from €46,829 to €26,161
mainly Trade debts (-€13,964) and Debts after one year (-€12,500)
- Tangible fixed assets -€12,356
down €12,356 (-36.2%), from €34,141 to €21,785
of which Plant, machinery and equipment: -€6,836
- Receivables within one year -€7,317
down €7,317 (-40.3%), from €18,166 to €10,850
of which Trade receivables: -€6,468
- Stocks and contracts +€2,851
up €2,851 (+4.0%), from €71,263 to €74,114
- Trade debts -€13,964
down €13,964 (-81.8%), from €17,066 to €3,102
- Debts after one year -€12,500
down €12,500 (-23.6%), from €53,000 to €40,500
of which Financial debts: -€12,500
- Current portion of long-term debt -€12,500
down €12,500 (-40.0%), from €31,250 to €18,750
- Profit (loss) carried forward -€3,611
down €3,611 (-3.8%), from -€95,284 to -€98,895
- Tax, wage and social debts +€3,125
up €3,125 (+104%), from €3,019 to €6,144
- Gross operating margin +€84,853
up €84,853, from -€64,583 to €20,270
- Staff costs +€7,407
new in 2025: €7,407
- Depreciation +€959
up €959 (+8.4%), from €11,397 to €12,356
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 | €174,089 | €136,500 | -€37,589 | -21.6% |
| Fixed assets | 21/28 | €34,141 | €21,785 | -€12,356 | -36.2% |
| Tangible fixed assets | 22/27 | €34,141 | €21,785 | -€12,356 | -36.2% |
| Plant, machinery and equipment | 23 | €24,478 | €17,642 | -€6,836 | -27.9% |
| Furniture and vehicles | 24 | €9,663 | €4,143 | -€5,520 | -57.1% |
| Current assets | 29/58 | €139,948 | €114,715 | -€25,233 | -18.0% |
| Stocks and contracts in progress | 3 | €71,263 | €74,114 | +€2,851 | +4.0% |
| Stocks | 30/36 | €71,263 | €74,114 | +€2,851 | +4.0% |
| Amounts receivable within one year | 40/41 | €18,166 | €10,850 | -€7,317 | -40.3% |
| Trade receivables | 40 | €17,317 | €10,850 | -€6,468 | -37.3% |
| Other amounts receivable | 41 | €849 | €0 | -€849 | -100% |
| Cash at bank and in hand | 54/58 | €46,829 | €26,161 | -€20,668 | -44.1% |
| Deferred charges and accrued income | 490/1 | €3,690 | €3,590 | -€100 | -2.7% |
| Total equity and liabilities | 10/49 | €174,089 | €136,500 | -€37,589 | -21.6% |
| Equity | 10/15 | -€13,784 | -€17,395 | -€3,611 | -26.2% |
| Contributions | 10/11 | €81,500 | €81,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,284 | -€98,895 | -€3,611 | -3.8% |
| Amounts payable | 17/49 | €187,873 | €153,895 | -€33,978 | -18.1% |
| Amounts payable after more than one year | 17 | €53,000 | €40,500 | -€12,500 | -23.6% |
| Financial debts | 170/4 | €12,500 | €0 | -€12,500 | -100% |
| Other amounts payable | 178/9 | €40,500 | €40,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €134,255 | €111,915 | -€22,340 | -16.6% |
| Current portion of amounts payable after more than one year | 42 | €31,250 | €18,750 | -€12,500 | -40.0% |
| Financial debts | 43 | €610 | €0 | -€610 | -100% |
| Credit institutions | 430/8 | €610 | €0 | -€610 | -100% |
| Trade debts | 44 | €17,066 | €3,102 | -€13,964 | -81.8% |
| Suppliers | 440/4 | €17,066 | €3,102 | -€13,964 | -81.8% |
| Taxes, remuneration and social security | 45 | €3,019 | €6,144 | +€3,125 | +104% |
| Taxes | 450/3 | €3,019 | €6,144 | +€3,125 | +104% |
| Other amounts payable | 47/48 | €82,310 | €83,919 | +€1,609 | +2.0% |
| Accrued charges and deferred income | 492/3 | €618 | €1,480 | +€862 | +139% |
| Remuneration, social security and pensions | 62 | - | €7,407 | +€7,407 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,397 | €12,356 | +€959 | +8.4% |
| Other operating charges | 640/8 | €192 | €313 | +€122 | +63.6% |
| Gross operating margin | 9900 | -€64,583 | €20,270 | +€84,853 | |
| Operating profit (loss) | 9901 | -€76,171 | €194 | +€76,365 | |
| Financial income | 75/76B | €23 | €21 | -€1 | -5.4% |
| Recurring financial income | 75 | €23 | €21 | -€1 | -5.4% |
| Financial charges | 65/66B | €3,483 | €3,827 | +€343 | +9.9% |
| Recurring financial charges | 65 | €3,483 | €3,827 | +€343 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | -€79,632 | -€3,611 | +€76,020 | +95.5% |
| Profit (loss) for the period | 9904 | -€79,632 | -€3,611 | +€76,020 | +95.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€79,632 | -€3,611 | +€76,020 | +95.5% |
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 7 November 2026 via checked.be.