LACROIX YVES: what changed
LACROIX YVES
Largest movements
- Cash -€6,684
down €6,684 (-24.8%), from €26,908 to €20,224
mainly Contributions, distributions and other (-€7,130) and Other debts (-€2,380)
- Tangible fixed assets -€433
down €433 (-20.4%), from €2,120 to €1,687
- Contributions -€7,130
no longer reported in 2025 (was €7,130)
- Other debts -€2,380
down €2,380 (-21.3%), from €11,163 to €8,783
- Reserves +€1,488
up €1,488 (+28.5%), from €5,224 to €6,712
of which Distributable reserves: +€1,488
- Tax, wage and social debts +€529
up €529 (+29.6%), from €1,788 to €2,317
- Accrued charges and deferred income +€400
new in 2025: €400
- Gross operating margin -€987
down €987 (-23.6%), from €4,177 to €3,190
- Taxes -€457
down €457 (-35.7%), from €1,278 to €821
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 | €29,028 | €21,912 | -€7,117 | -24.5% |
| Fixed assets | 21/28 | €2,120 | €1,687 | -€433 | -20.4% |
| Tangible fixed assets | 22/27 | €2,120 | €1,687 | -€433 | -20.4% |
| Other tangible fixed assets | 26 | €2,120 | €1,687 | -€433 | -20.4% |
| Current assets | 29/58 | €26,908 | €20,224 | -€6,684 | -24.8% |
| Cash at bank and in hand | 54/58 | €26,908 | €20,224 | -€6,684 | -24.8% |
| Total equity and liabilities | 10/49 | €29,028 | €21,912 | -€7,117 | -24.5% |
| Equity | 10/15 | €12,354 | €6,712 | -€5,642 | -45.7% |
| Contributions | 10/11 | €7,130 | - | -€7,130 | |
| Reserves | 13 | €5,224 | €6,712 | +€1,488 | +28.5% |
| Tax-exempt reserves | 132 | €2,992 | €2,992 | = | 0.0% |
| Distributable reserves | 133 | €2,232 | €3,720 | +€1,488 | +66.7% |
| Amounts payable | 17/49 | €16,675 | €15,200 | -€1,475 | -8.8% |
| Amounts payable after more than one year | 17 | €3,700 | €3,700 | = | 0.0% |
| Other amounts payable | 178/9 | €3,700 | €3,700 | = | 0.0% |
| Amounts payable within one year | 42/48 | €12,975 | €11,100 | -€1,874 | -14.4% |
| Trade debts | 44 | €23 | - | -€23 | |
| Suppliers | 440/4 | €23 | - | -€23 | |
| Taxes, remuneration and social security | 45 | €1,788 | €2,317 | +€529 | +29.6% |
| Taxes | 450/3 | €1,788 | €2,317 | +€529 | +29.6% |
| Other amounts payable | 47/48 | €11,163 | €8,783 | -€2,380 | -21.3% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €433 | €433 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €4,177 | €3,190 | -€987 | -23.6% |
| Operating profit (loss) | 9901 | €3,356 | €2,357 | -€999 | -29.8% |
| Financial charges | 65/66B | €47 | €48 | +€2 | +3.2% |
| Recurring financial charges | 65 | €47 | €48 | +€2 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €3,310 | €2,309 | -€1,000 | -30.2% |
| Income taxes | 67/77 | €1,278 | €821 | -€457 | -35.7% |
| Profit (loss) for the period | 9904 | €2,032 | €1,488 | -€544 | -26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,032 | €1,488 | -€544 | -26.8% |
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 3 November 2026 via checked.be.