LE PAS DU JOUR: what changed
LE PAS DU JOUR
Largest movements
- Cash +€28,424
up €28,424 (+54.0%), from €52,611 to €81,035
mainly Deferred charges and accrued income (+€21,658) and Trade debts (+€12,266)
- Deferred charges and accrued income -€21,658
down €21,658 (-98.4%), from €22,018 to €360
- Tangible fixed assets -€1,607
down €1,607 (-27.4%), from €5,870 to €4,263
- Stocks and contracts +€932
up €932 (+194%), from €481 to €1,413
- Trade debts +€12,266
up €12,266 (+89.6%), from €13,686 to €25,952
- Tax, wage and social debts -€5,954
down €5,954 (-24.3%), from €24,495 to €18,541
- Profit (loss) carried forward +€1,743
up €1,743 (+7.7%), from -€22,692 to -€20,949
- Accrued charges and deferred income -€1,016
down €1,016 (-4.4%), from €23,341 to €22,325
- Investment grants -€998
down €998 (-50.0%), from €1,997 to €999
- Staff costs -€5,704
down €5,704 (-2.4%), from €233,664 to €227,960
- Turnover -€4,544
down €4,544 (-1.6%), from €282,877 to €278,333
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 | €81,327 | €87,368 | +€6,041 | +7.4% |
| Fixed assets | 21/28 | €6,217 | €4,560 | -€1,657 | -26.7% |
| Tangible fixed assets | 22/27 | €5,870 | €4,263 | -€1,607 | -27.4% |
| Furniture and vehicles | 24 | €5,870 | €4,263 | -€1,607 | -27.4% |
| Financial fixed assets | 28 | €347 | €297 | -€50 | -14.4% |
| Current assets | 29/58 | €75,110 | €82,808 | +€7,698 | +10.2% |
| Stocks and contracts in progress | 3 | €481 | €1,413 | +€932 | +194% |
| Stocks | 30/36 | €481 | €1,413 | +€932 | +194% |
| Cash at bank and in hand | 54/58 | €52,611 | €81,035 | +€28,424 | +54.0% |
| Deferred charges and accrued income | 490/1 | €22,018 | €360 | -€21,658 | -98.4% |
| Total equity and liabilities | 10/49 | €81,327 | €87,368 | +€6,041 | +7.4% |
| Equity | 10/15 | €19,805 | €20,550 | +€745 | +3.8% |
| Contributions | 10/11 | €32,500 | €32,500 | = | 0.0% |
| Capital | 10 | €32,500 | €32,500 | = | 0.0% |
| Reserves | 13 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,692 | -€20,949 | +€1,743 | +7.7% |
| Investment grants | 15 | €1,997 | €999 | -€998 | -50.0% |
| Amounts payable | 17/49 | €61,522 | €66,818 | +€5,296 | +8.6% |
| Amounts payable within one year | 42/48 | €38,181 | €44,493 | +€6,312 | +16.5% |
| Trade debts | 44 | €13,686 | €25,952 | +€12,266 | +89.6% |
| Suppliers | 440/4 | €13,686 | €25,952 | +€12,266 | +89.6% |
| Taxes, remuneration and social security | 45 | €24,495 | €18,541 | -€5,954 | -24.3% |
| Remuneration and social security | 454/9 | €24,495 | €18,541 | -€5,954 | -24.3% |
| Accrued charges and deferred income | 492/3 | €23,341 | €22,325 | -€1,016 | -4.4% |
| Turnover | 70 | €282,877 | €278,333 | -€4,544 | -1.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €47,208 | €45,346 | -€1,862 | -3.9% |
| Remuneration, social security and pensions | 62 | €233,664 | €227,960 | -€5,704 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,513 | €3,477 | -€36 | -1.0% |
| Other operating charges | 640/8 | €222 | - | -€222 | |
| Gross operating margin | 9900 | €235,669 | €232,986 | -€2,683 | -1.1% |
| Operating profit (loss) | 9901 | -€1,730 | €1,549 | +€3,279 | |
| Financial income | 75/76B | €344 | €267 | -€77 | -22.4% |
| Recurring financial income | 75 | €344 | €267 | -€77 | -22.4% |
| Financial charges | 65/66B | €61 | €74 | +€13 | +21.3% |
| Recurring financial charges | 65 | €61 | €74 | +€13 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,447 | €1,742 | +€3,189 | |
| Profit (loss) for the period | 9904 | -€1,447 | €1,742 | +€3,189 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,447 | €1,742 | +€3,189 |
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 7 November 2026 via checked.be.