Laetitia Bis: 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.
Laetitia Bis
Largest movements
- Tangible fixed assets -€5,293
down €5,293 (-14.8%), from €35,875 to €30,582
of which Land and buildings: -€4,901
- Receivables within one year +€2,097
up €2,097 (+1.6%), from €128,309 to €130,405
of which Other amounts receivable: +€1,647
- Current portion of long-term debt -€26,484
down €26,484 (-91.4%), from €28,962 to €2,479
- Other debts +€15,536
up €15,536 (+30.3%), from €51,257 to €66,793
- Trade debts +€12,213
up €12,213 (+84.8%), from €14,403 to €26,617
- Reserves -€3,436
down €3,436 (-14.6%), from €23,484 to €20,048
- Debts after one year -€2,479
no longer reported in 2025 (was €2,479)
- Gross operating margin -€9,194
down €9,194 (-62.8%), from €14,645 to €5,450
- Financial charges -€1,806
down €1,806 (-26.5%), from €6,805 to €4,999
- Financial income -€1,548
down €1,548 (-26.3%), from €5,883 to €4,334
- Other operating charges +€477
up €477 (+19.5%), from €2,450 to €2,927
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 | €171,104 | €165,535 | -€5,569 | -3.3% |
| Fixed assets | 21/28 | €35,875 | €30,582 | -€5,293 | -14.8% |
| Tangible fixed assets | 22/27 | €35,875 | €30,582 | -€5,293 | -14.8% |
| Land and buildings | 22 | €29,145 | €24,245 | -€4,901 | -16.8% |
| Plant, machinery and equipment | 23 | €6,729 | €6,337 | -€393 | -5.8% |
| Current assets | 29/58 | €135,229 | €134,953 | -€276 | -0.2% |
| Amounts receivable within one year | 40/41 | €128,309 | €130,405 | +€2,097 | +1.6% |
| Trade receivables | 40 | €3,001 | €3,450 | +€449 | +15.0% |
| Other amounts receivable | 41 | €125,308 | €126,956 | +€1,647 | +1.3% |
| Cash at bank and in hand | 54/58 | €1,048 | €228 | -€820 | -78.3% |
| Deferred charges and accrued income | 490/1 | €5,872 | €4,320 | -€1,552 | -26.4% |
| Total equity and liabilities | 10/49 | €171,104 | €165,535 | -€5,569 | -3.3% |
| Equity | 10/15 | €42,076 | €38,640 | -€3,436 | -8.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €23,484 | €20,048 | -€3,436 | -14.6% |
| Distributable reserves | 133 | €23,484 | €20,048 | -€3,436 | -14.6% |
| Amounts payable | 17/49 | €129,028 | €126,894 | -€2,133 | -1.7% |
| Amounts payable after more than one year | 17 | €2,479 | - | -€2,479 | |
| Financial debts | 170/4 | €2,479 | - | -€2,479 | |
| Amounts payable within one year | 42/48 | €125,637 | €126,352 | +€715 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €28,962 | €2,479 | -€26,484 | -91.4% |
| Financial debts | 43 | €28,582 | €28,203 | -€379 | -1.3% |
| Credit institutions | 430/8 | €28,582 | €28,203 | -€379 | -1.3% |
| Trade debts | 44 | €14,403 | €26,617 | +€12,213 | +84.8% |
| Suppliers | 440/4 | €14,403 | €26,617 | +€12,213 | +84.8% |
| Taxes, remuneration and social security | 45 | €2,433 | €2,262 | -€171 | -7.0% |
| Taxes | 450/3 | €2,433 | €2,262 | -€171 | -7.0% |
| Other amounts payable | 47/48 | €51,257 | €66,793 | +€15,536 | +30.3% |
| Accrued charges and deferred income | 492/3 | €912 | €542 | -€370 | -40.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,293 | €5,293 | = | 0.0% |
| Other operating charges | 640/8 | €2,450 | €2,927 | +€477 | +19.5% |
| Gross operating margin | 9900 | €14,645 | €5,450 | -€9,194 | -62.8% |
| Operating profit (loss) | 9901 | €6,901 | -€2,770 | -€9,672 | |
| Financial income | 75/76B | €5,883 | €4,334 | -€1,548 | -26.3% |
| Recurring financial income | 75 | €5,883 | €4,334 | -€1,548 | -26.3% |
| Financial charges | 65/66B | €6,805 | €4,999 | -€1,806 | -26.5% |
| Recurring financial charges | 65 | €6,805 | €4,999 | -€1,806 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €5,978 | -€3,436 | -€9,414 | |
| Profit (loss) for the period | 9904 | €5,978 | -€3,436 | -€9,414 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,978 | -€3,436 | -€9,414 |
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 18 October 2026 via checked.be.