LE PUIL - DELIEGE: 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 PUIL - DELIEGE
Largest movements
- Intangible fixed assets -€12,350
down €12,350 (-44.4%), from €27,788 to €15,438
- Tangible fixed assets -€12,197
down €12,197 (-47.9%), from €25,444 to €13,247
of which Furniture and vehicles: -€9,000
- Receivables within one year +€7,725
up €7,725 (+25.1%), from €30,825 to €38,550
of which Other amounts receivable: +€12,920
- Cash -€2,985
no longer reported in 2025 (was €2,985)
mainly Debts after one year (-€18,384) and Tax, wage and social debts (-€11,359)
- Debts after one year -€18,384
down €18,384 (-48.2%), from €38,173 to €19,789
- Tax, wage and social debts -€11,359
down €11,359 (-67.9%), from €16,718 to €5,360
of which Taxes: -€8,077
- Trade debts +€8,246
up €8,246 (+81.4%), from €10,127 to €18,373
- Short-term financial debts +€6,283
new in 2025: €6,283
- Profit (loss) carried forward -€2,472
down €2,472 (-32.6%), from -€7,583 to -€10,055
- Gross operating margin +€2,403
up €2,403 (+8.1%), from €29,806 to €32,209
- Depreciation -€756
down €756 (-3.0%), from €25,303 to €24,547
- Taxes +€518
up €518 (+34.4%), from €1,507 to €2,025
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 | €87,170 | €68,139 | -€19,031 | -21.8% |
| Fixed assets | 21/28 | €53,231 | €28,684 | -€24,547 | -46.1% |
| Intangible fixed assets | 21 | €27,788 | €15,438 | -€12,350 | -44.4% |
| Tangible fixed assets | 22/27 | €25,444 | €13,247 | -€12,197 | -47.9% |
| Plant, machinery and equipment | 23 | €4,190 | €2,188 | -€2,002 | -47.8% |
| Furniture and vehicles | 24 | €12,590 | €3,590 | -€9,000 | -71.5% |
| Other tangible fixed assets | 26 | €8,664 | €7,469 | -€1,195 | -13.8% |
| Current assets | 29/58 | €33,939 | €39,455 | +€5,516 | +16.3% |
| Amounts receivable within one year | 40/41 | €30,825 | €38,550 | +€7,725 | +25.1% |
| Trade receivables | 40 | €16,726 | €11,531 | -€5,194 | -31.1% |
| Other amounts receivable | 41 | €14,099 | €27,019 | +€12,920 | +91.6% |
| Cash at bank and in hand | 54/58 | €2,985 | - | -€2,985 | |
| Deferred charges and accrued income | 490/1 | €129 | €905 | +€776 | +601% |
| Total equity and liabilities | 10/49 | €87,170 | €68,139 | -€19,031 | -21.8% |
| Equity | 10/15 | €2,417 | -€55 | -€2,472 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,583 | -€10,055 | -€2,472 | -32.6% |
| Amounts payable | 17/49 | €84,753 | €68,194 | -€16,560 | -19.5% |
| Amounts payable after more than one year | 17 | €38,173 | €19,789 | -€18,384 | -48.2% |
| Financial debts | 170/4 | €38,173 | €19,789 | -€18,384 | -48.2% |
| Amounts payable within one year | 42/48 | €46,581 | €48,405 | +€1,824 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €19,735 | €18,384 | -€1,352 | -6.9% |
| Financial debts | 43 | - | €6,283 | +€6,283 | |
| Credit institutions | 430/8 | - | €6,283 | +€6,283 | |
| Trade debts | 44 | €10,127 | €18,373 | +€8,246 | +81.4% |
| Suppliers | 440/4 | €10,127 | €18,373 | +€8,246 | +81.4% |
| Taxes, remuneration and social security | 45 | €16,718 | €5,360 | -€11,359 | -67.9% |
| Taxes | 450/3 | €12,603 | €4,526 | -€8,077 | -64.1% |
| Remuneration and social security | 454/9 | €4,115 | €834 | -€3,281 | -79.7% |
| Other amounts payable | 47/48 | - | €5 | +€5 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,303 | €24,547 | -€756 | -3.0% |
| Other operating charges | 640/8 | €4,589 | €4,596 | +€7 | +0.1% |
| Gross operating margin | 9900 | €29,806 | €32,209 | +€2,403 | +8.1% |
| Operating profit (loss) | 9901 | -€86 | €3,066 | +€3,152 | |
| Financial income | 75/76B | €25 | €1 | -€24 | -97.0% |
| Recurring financial income | 75 | €25 | €1 | -€24 | -97.0% |
| Financial charges | 65/66B | €3,547 | €3,514 | -€33 | -0.9% |
| Recurring financial charges | 65 | €3,547 | €3,514 | -€33 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,608 | -€447 | +€3,161 | +87.6% |
| Income taxes | 67/77 | €1,507 | €2,025 | +€518 | +34.4% |
| Profit (loss) for the period | 9904 | -€5,115 | -€2,472 | +€2,643 | +51.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,115 | -€2,472 | +€2,643 | +51.7% |
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 26 October 2026 via checked.be.