LE CENT: what changed
Two fiscal 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 CENT
Largest movements
- Cash +€15,134
up €15,134 (+424.0%), from €3,569 to €18,704
mainly Debts after one year (+€60,000) and Depreciation (+€10,396)
- Tangible fixed assets +€14,327
up €14,327 (+8.7%), from €164,951 to €179,277
of which Land and buildings: +€9,412
- Debts after one year +€60,000
new in 2025: €60,000
- Profit (loss) carried forward -€31,404
down €31,404, from €16,409 to -€14,995
- Gross operating margin -€42,397
down €42,397, from €25,316 to -€17,081
- Other operating charges -€7,182
down €7,182 (-99.0%), from €7,253 to €71
- Financial charges +€3,601
up €3,601 (+1409.9%), from €255 to €3,856
- Depreciation -€1,329
down €1,329 (-11.3%), from €11,725 to €10,396
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 | €168,643 | €199,418 | +€30,776 | +18.2% |
| Fixed assets | 21/28 | €164,951 | €179,277 | +€14,327 | +8.7% |
| Tangible fixed assets | 22/27 | €164,951 | €179,277 | +€14,327 | +8.7% |
| Land and buildings | 22 | €164,951 | €174,362 | +€9,412 | +5.7% |
| Furniture and vehicles | 24 | - | €4,915 | +€4,915 | |
| Current assets | 29/58 | €3,692 | €20,141 | +€16,449 | +445.5% |
| Amounts receivable within one year | 40/41 | €32 | €171 | +€139 | +435.3% |
| Trade receivables | 40 | €32 | €171 | +€139 | +435.3% |
| Cash at bank and in hand | 54/58 | €3,569 | €18,704 | +€15,134 | +424.0% |
| Deferred charges and accrued income | 490/1 | €91 | €1,267 | +€1,176 | +1296.7% |
| Total equity and liabilities | 10/49 | €168,643 | €199,418 | +€30,776 | +18.2% |
| Equity | 10/15 | €96,493 | €65,089 | -€31,404 | -32.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €18,084 | €18,084 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €11,884 | €11,884 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,409 | -€14,995 | -€31,404 | |
| Amounts payable | 17/49 | €72,149 | €134,329 | +€62,180 | +86.2% |
| Amounts payable after more than one year | 17 | - | €60,000 | +€60,000 | |
| Financial debts | 170/4 | - | €60,000 | +€60,000 | |
| Amounts payable within one year | 42/48 | €72,149 | €74,329 | +€2,180 | +3.0% |
| Trade debts | 44 | - | €1,622 | +€1,622 | |
| Suppliers | 440/4 | - | €1,622 | +€1,622 | |
| Other amounts payable | 47/48 | €72,149 | €72,707 | +€557 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,725 | €10,396 | -€1,329 | -11.3% |
| Other operating charges | 640/8 | €7,253 | €71 | -€7,182 | -99.0% |
| Gross operating margin | 9900 | €25,316 | -€17,081 | -€42,397 | |
| Operating profit (loss) | 9901 | €6,339 | -€27,547 | -€33,886 | |
| Financial charges | 65/66B | €255 | €3,856 | +€3,601 | +1409.9% |
| Recurring financial charges | 65 | €255 | €3,856 | +€3,601 | +1409.9% |
| Profit (loss) for the period before taxes | 9903 | €6,083 | -€31,404 | -€37,487 | |
| Profit (loss) for the period | 9904 | €6,083 | -€31,404 | -€37,487 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,083 | -€31,404 | -€37,487 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.