LE COUP DE BALAI: what changed
LE COUP DE BALAI
Largest movements
- Cash +€37,930
up €37,930 (+84.8%), from €44,724 to €82,654
mainly Trade debts (+€17,896) and Tax, wage and social debts (+€17,160)
- Tangible fixed assets -€9,790
down €9,790 (-12.8%), from €76,532 to €66,742
of which Plant, machinery and equipment: -€7,156
- Receivables within one year -€8,000
down €8,000 (-100%), from €8,000 to €0
- Trade debts +€17,896
up €17,896 (+158%), from €11,300 to €29,196
- Tax, wage and social debts +€17,160
up €17,160 (+17.2%), from €99,859 to €117,019
of which Remuneration and social security: +€22,174
- Debts after one year -€10,302
down €10,302 (-84.6%), from €12,180 to €1,878
of which Financial debts: -€10,302
- Short-term financial debts -€3,988
down €3,988 (-18.8%), from €21,259 to €17,271
- Staff costs +€148,202
up €148,202 (+19.3%), from €769,019 to €917,221
- Gross operating margin +€142,010
up €142,010 (+17.9%), from €794,248 to €936,258
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 | €172,039 | €192,812 | +€20,773 | +12.1% |
| Fixed assets | 21/28 | €76,532 | €66,742 | -€9,790 | -12.8% |
| Tangible fixed assets | 22/27 | €76,532 | €66,742 | -€9,790 | -12.8% |
| Land and buildings | 22 | €49,856 | €43,507 | -€6,349 | -12.7% |
| Plant, machinery and equipment | 23 | €26,549 | €19,392 | -€7,156 | -27.0% |
| Furniture and vehicles | 24 | €127 | €3,843 | +€3,716 | +2,926% |
| Current assets | 29/58 | €95,508 | €126,070 | +€30,563 | +32.0% |
| Amounts receivable within one year | 40/41 | €8,000 | €0 | -€8,000 | -100% |
| Other amounts receivable | 41 | €8,000 | €0 | -€8,000 | -100% |
| Cash at bank and in hand | 54/58 | €44,724 | €82,654 | +€37,930 | +84.8% |
| Deferred charges and accrued income | 490/1 | €42,784 | €43,416 | +€633 | +1.5% |
| Total equity and liabilities | 10/49 | €172,039 | €192,812 | +€20,773 | +12.1% |
| Equity | 10/15 | €12,653 | €12,734 | +€81 | +0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,260 | €1,260 | = | 0.0% |
| Distributable reserves | 133 | €1,260 | €1,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,193 | €5,274 | +€81 | +1.6% |
| Amounts payable | 17/49 | €159,386 | €180,078 | +€20,692 | +13.0% |
| Amounts payable after more than one year | 17 | €12,180 | €1,878 | -€10,302 | -84.6% |
| Financial debts | 170/4 | €11,180 | €878 | -€10,302 | -92.1% |
| Other amounts payable | 178/9 | €1,000 | €1,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €147,207 | €178,200 | +€30,994 | +21.1% |
| Current portion of amounts payable after more than one year | 42 | €9,475 | €10,302 | +€827 | +8.7% |
| Financial debts | 43 | €21,259 | €17,271 | -€3,988 | -18.8% |
| Credit institutions | 430/8 | €21,259 | €17,271 | -€3,988 | -18.8% |
| Trade debts | 44 | €11,300 | €29,196 | +€17,896 | +158% |
| Suppliers | 440/4 | €11,300 | €29,196 | +€17,896 | +158% |
| Taxes, remuneration and social security | 45 | €99,859 | €117,019 | +€17,160 | +17.2% |
| Taxes | 450/3 | €5,014 | €0 | -€5,014 | -100% |
| Remuneration and social security | 454/9 | €94,845 | €117,019 | +€22,174 | +23.4% |
| Other amounts payable | 47/48 | €5,314 | €4,413 | -€901 | -17.0% |
| Remuneration, social security and pensions | 62 | €769,019 | €917,221 | +€148,202 | +19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,427 | €13,636 | +€209 | +1.6% |
| Other operating charges | 640/8 | €1,559 | €1,939 | +€381 | +24.4% |
| Gross operating margin | 9900 | €794,248 | €936,258 | +€142,010 | +17.9% |
| Operating profit (loss) | 9901 | €10,243 | €3,461 | -€6,782 | -66.2% |
| Financial charges | 65/66B | €2,036 | €3,328 | +€1,291 | +63.4% |
| Recurring financial charges | 65 | €2,036 | €3,328 | +€1,291 | +63.4% |
| Profit (loss) for the period before taxes | 9903 | €8,207 | €134 | -€8,073 | -98.4% |
| Income taxes | 67/77 | €1,949 | €53 | -€1,895 | -97.3% |
| Profit (loss) for the period | 9904 | €6,258 | €81 | -€6,177 | -98.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,258 | €81 | -€6,177 | -98.7% |
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 2 November 2026 via checked.be.