LE CENT SEIZE: 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 SEIZE
Largest movements
- Tangible fixed assets -€7,276
down €7,276 (-18.2%), from €40,038 to €32,762
- Cash -€3,847
down €3,847 (-60.3%), from €6,375 to €2,528
mainly Net result for the year (-€7,347) and Tax, wage and social debts (-€2,068)
- Profit (loss) carried forward -€7,347
down €7,347 (-5.0%), from €146,504 to €139,157
- Tax, wage and social debts -€2,068
down €2,068 (-65.8%), from €3,142 to €1,074
- Other debts -€1,823
no longer reported in 2025 (was €1,823)
- Gross operating margin -€11,526
down €11,526 (-68.8%), from €16,765 to €5,238
- Taxes -€1,074
no longer reported in 2025 (was €1,074)
- Financial charges -€721
down €721 (-92.6%), from €779 to €58
- Other operating charges +€627
up €627 (+8.4%), from €7,443 to €8,070
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 | €174,703 | €164,125 | -€10,578 | -6.1% |
| Fixed assets | 21/28 | €40,038 | €32,762 | -€7,276 | -18.2% |
| Tangible fixed assets | 22/27 | €40,038 | €32,762 | -€7,276 | -18.2% |
| Land and buildings | 22 | €40,038 | €32,762 | -€7,276 | -18.2% |
| Current assets | 29/58 | €134,665 | €131,363 | -€3,301 | -2.5% |
| Amounts receivable after more than one year | 29 | €68,834 | €68,834 | = | 0.0% |
| Other amounts receivable | 291 | €68,834 | €68,834 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,267 | €30,886 | -€381 | -1.2% |
| Trade receivables | 40 | €2,684 | €2,733 | +€49 | +1.8% |
| Other amounts receivable | 41 | €28,583 | €28,153 | -€430 | -1.5% |
| Cash at bank and in hand | 54/58 | €6,375 | €2,528 | -€3,847 | -60.3% |
| Deferred charges and accrued income | 490/1 | €28,188 | €29,115 | +€927 | +3.3% |
| Total equity and liabilities | 10/49 | €174,703 | €164,125 | -€10,578 | -6.1% |
| Equity | 10/15 | €154,561 | €147,213 | -€7,347 | -4.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €146,504 | €139,157 | -€7,347 | -5.0% |
| Amounts payable | 17/49 | €20,142 | €16,912 | -€3,230 | -16.0% |
| Amounts payable within one year | 42/48 | €8,136 | €5,433 | -€2,703 | -33.2% |
| Trade debts | 44 | €3,171 | €4,360 | +€1,189 | +37.5% |
| Suppliers | 440/4 | €3,171 | €4,360 | +€1,189 | +37.5% |
| Taxes, remuneration and social security | 45 | €3,142 | €1,074 | -€2,068 | -65.8% |
| Taxes | 450/3 | €3,142 | €1,074 | -€2,068 | -65.8% |
| Other amounts payable | 47/48 | €1,823 | - | -€1,823 | |
| Accrued charges and deferred income | 492/3 | €12,006 | €11,478 | -€527 | -4.4% |
| Non-recurring operating income | 76A | - | €48 | +€48 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,276 | €7,276 | = | 0.0% |
| Other operating charges | 640/8 | €7,443 | €8,070 | +€627 | +8.4% |
| Gross operating margin | 9900 | €16,765 | €5,238 | -€11,526 | -68.8% |
| Operating profit (loss) | 9901 | €2,045 | -€10,109 | -€12,154 | |
| Financial income | 75/76B | €2,674 | €2,819 | +€146 | +5.4% |
| Recurring financial income | 75 | €2,674 | €2,819 | +€146 | +5.4% |
| Financial charges | 65/66B | €779 | €58 | -€721 | -92.6% |
| Recurring financial charges | 65 | €779 | €58 | -€721 | -92.6% |
| Profit (loss) for the period before taxes | 9903 | €3,940 | -€7,347 | -€11,287 | |
| Income taxes | 67/77 | €1,074 | - | -€1,074 | |
| Profit (loss) for the period | 9904 | €2,866 | -€7,347 | -€10,213 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,866 | -€7,347 | -€10,213 |
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 2 October 2026 via checked.be.