Le Cactus: 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.
Le Cactus
Largest movements
- Cash +€6,996
up €6,996 (+7.7%), from €90,617 to €97,613
mainly Tax, wage and social debts (+€7,938) and Receivables within one year (+€6,574)
- Receivables within one year -€6,574
down €6,574 (-12.1%), from €54,155 to €47,581
- Deferred charges and accrued income +€2,534
new in 2025: €2,534
- Trade debts -€14,504
down €14,504 (-47.2%), from €30,751 to €16,247
- Tax, wage and social debts +€7,938
up €7,938 (+11.8%), from €67,153 to €75,091
of which Taxes: +€4,297
- Provisions +€5,000
up €5,000 (+143%), from €3,500 to €8,500
- Profit (loss) carried forward +€4,273
up €4,273 (+9.8%), from €43,617 to €47,889
- Gross operating margin +€32,043
up €32,043 (+8.1%), from €394,925 to €426,968
- Staff costs +€27,740
up €27,740 (+7.1%), from €390,251 to €417,991
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 | €145,021 | €147,728 | +€2,707 | +1.9% |
| Fixed assets | 21/28 | €249 | - | -€249 | |
| Tangible fixed assets | 22/27 | €249 | - | -€249 | |
| Furniture and vehicles | 24 | €249 | - | -€249 | |
| Current assets | 29/58 | €144,772 | €147,728 | +€2,956 | +2.0% |
| Amounts receivable within one year | 40/41 | €54,155 | €47,581 | -€6,574 | -12.1% |
| Other amounts receivable | 41 | €54,155 | €47,581 | -€6,574 | -12.1% |
| Cash at bank and in hand | 54/58 | €90,617 | €97,613 | +€6,996 | +7.7% |
| Deferred charges and accrued income | 490/1 | - | €2,534 | +€2,534 | |
| Total equity and liabilities | 10/49 | €145,021 | €147,728 | +€2,707 | +1.9% |
| Equity | 10/15 | €43,617 | €47,889 | +€4,273 | +9.8% |
| Profit (loss) carried forward | 14 | €43,617 | €47,889 | +€4,273 | +9.8% |
| Provisions and deferred taxes | 16 | €3,500 | €8,500 | +€5,000 | +143% |
| Provisions for liabilities and charges | 160/5 | €3,500 | €8,500 | +€5,000 | +143% |
| Other liabilities and charges | 164/5 | €3,500 | €8,500 | +€5,000 | +143% |
| Amounts payable | 17/49 | €97,904 | €91,339 | -€6,566 | -6.7% |
| Amounts payable within one year | 42/48 | €97,904 | €91,339 | -€6,566 | -6.7% |
| Trade debts | 44 | €30,751 | €16,247 | -€14,504 | -47.2% |
| Suppliers | 440/4 | €30,751 | €16,247 | -€14,504 | -47.2% |
| Taxes, remuneration and social security | 45 | €67,153 | €75,091 | +€7,938 | +11.8% |
| Taxes | 450/3 | - | €4,297 | +€4,297 | |
| Remuneration and social security | 454/9 | €67,153 | €70,795 | +€3,642 | +5.4% |
| Remuneration, social security and pensions | 62 | €390,251 | €417,991 | +€27,740 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €249 | +€249 | |
| Non-recurring operating charges | 66A | €1,970 | - | -€1,970 | |
| Gross operating margin | 9900 | €394,925 | €426,968 | +€32,043 | +8.1% |
| Operating profit (loss) | 9901 | €2,703 | €3,728 | +€1,024 | +37.9% |
| Financial income | 75/76B | €298 | €79 | -€220 | -73.7% |
| Recurring financial income | 75 | €298 | €79 | -€220 | -73.7% |
| Financial charges | 65/66B | €411 | €353 | -€58 | -14.1% |
| Recurring financial charges | 65 | €411 | €353 | -€58 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €2,591 | €3,453 | +€863 | +33.3% |
| Profit (loss) for the period | 9904 | €2,591 | €3,453 | +€863 | +33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,591 | €3,453 | +€863 | +33.3% |
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 20 October 2026 via checked.be.