Le Figuier: 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 Figuier
Largest movements
- Receivables within one year -€19,745
down €19,745 (-34.7%), from €56,976 to €37,231
of which Other amounts receivable: -€21,067
- Cash +€13,127
up €13,127 (+24.8%), from €52,917 to €66,044
mainly Provisions (+€50,000) and Receivables within one year (+€19,745)
- Current investments +€9,688
up €9,688 (+2,945%), from €329 to €10,017
- Tangible fixed assets -€5,808
down €5,808 (-6.5%), from €89,198 to €83,390
of which Land and buildings: -€4,685
- Debts within one year -€58,330
down €58,330 (-57.5%), from €101,516 to €43,186
- Provisions +€50,000
up €50,000 (+238%), from €21,000 to €71,000
- Accrued charges and deferred income +€6,705
up €6,705 (+396%), from €1,695 to €8,400
- Debts after one year -€3,548
down €3,548 (-62.8%), from €5,651 to €2,103
- Profit (loss) carried forward +€2,435
up €2,435 (+3.5%), from €69,629 to €72,064
- Turnover +€95,461
new in 2025: €95,461
- Purchases and services +€12,676
up €12,676 (+72.0%), from €17,597 to €30,273
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 | €199,491 | €196,753 | -€2,738 | -1.4% |
| Fixed assets | 21/28 | €89,269 | €83,461 | -€5,808 | -6.5% |
| Tangible fixed assets | 22/27 | €89,198 | €83,390 | -€5,808 | -6.5% |
| Land and buildings | 22 | €87,858 | €83,173 | -€4,685 | -5.3% |
| Plant, machinery and equipment | 23 | €272 | €217 | -€55 | -20.2% |
| Furniture and vehicles | 24 | €1,068 | - | -€1,068 | |
| Financial fixed assets | 28 | €71 | €71 | = | 0.0% |
| Current assets | 29/58 | €110,222 | €113,292 | +€3,070 | +2.8% |
| Amounts receivable within one year | 40/41 | €56,976 | €37,231 | -€19,745 | -34.7% |
| Trade receivables | 40 | €10,149 | €11,471 | +€1,322 | +13.0% |
| Other amounts receivable | 41 | €46,827 | €25,760 | -€21,067 | -45.0% |
| Current investments | 50/53 | €329 | €10,017 | +€9,688 | +2,945% |
| Cash at bank and in hand | 54/58 | €52,917 | €66,044 | +€13,127 | +24.8% |
| Total equity and liabilities | 10/49 | €199,491 | €196,753 | -€2,738 | -1.4% |
| Equity | 10/15 | €69,629 | €72,064 | +€2,435 | +3.5% |
| Profit (loss) carried forward | 14 | €69,629 | €72,064 | +€2,435 | +3.5% |
| Provisions and deferred taxes | 16 | €21,000 | €71,000 | +€50,000 | +238% |
| Provisions for liabilities and charges | 160/5 | €21,000 | €71,000 | +€50,000 | +238% |
| Pensions and similar obligations | 160 | €21,000 | €21,000 | = | 0.0% |
| Major repairs and maintenance | 162 | - | €50,000 | +€50,000 | |
| Amounts payable | 17/49 | €108,862 | €53,689 | -€55,173 | -50.7% |
| Amounts payable after more than one year | 17 | €5,651 | €2,103 | -€3,548 | -62.8% |
| Other amounts payable | 178/9 | €5,651 | €2,103 | -€3,548 | -62.8% |
| Amounts payable within one year | 42/48 | €101,516 | €43,186 | -€58,330 | -57.5% |
| Trade debts | 44 | €1,797 | - | -€1,797 | |
| Suppliers | 440/4 | €1,797 | - | -€1,797 | |
| Taxes, remuneration and social security | 45 | €57,220 | €43,186 | -€14,034 | -24.5% |
| Taxes | 450/3 | €6,860 | €3,768 | -€3,092 | -45.1% |
| Remuneration and social security | 454/9 | €50,360 | €39,418 | -€10,942 | -21.7% |
| Accrued charges and deferred income | 492/3 | €1,695 | €8,400 | +€6,705 | +396% |
| Turnover | 70 | - | €95,461 | +€95,461 | |
| Membership fees, donations, legacies and grants | 73 | - | €342,324 | +€342,324 | |
| Goods, raw materials, services and sundry goods | 60/61 | €17,597 | €30,273 | +€12,676 | +72.0% |
| Remuneration, social security and pensions | 62 | €343,733 | €347,205 | +€3,472 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,006 | €5,807 | -€1,199 | -17.1% |
| Other operating charges | 640/8 | €4,352 | €410 | -€3,942 | -90.6% |
| Gross operating margin | 9900 | €406,535 | €407,512 | +€977 | +0.2% |
| Operating profit (loss) | 9901 | €51,444 | €4,090 | -€47,354 | -92.0% |
| Financial income | 75/76B | €131 | €18 | -€113 | -86.3% |
| Recurring financial income | 75 | €131 | €18 | -€113 | -86.3% |
| Financial charges | 65/66B | €1,747 | €1,673 | -€74 | -4.2% |
| Recurring financial charges | 65 | €808 | €1,639 | +€831 | +103% |
| Non-recurring financial charges | 66B | €939 | €34 | -€905 | -96.4% |
| Profit (loss) for the period before taxes | 9903 | €49,828 | €2,435 | -€47,393 | -95.1% |
| Profit (loss) for the period | 9904 | €49,828 | €2,435 | -€47,393 | -95.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,828 | €2,435 | -€47,393 | -95.1% |
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 24 October 2026 via checked.be.