LE RELAIS COMMEDIA: 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 RELAIS COMMEDIA
Largest movements
- Tangible fixed assets -€23,188
down €23,188 (-41.3%), from €56,101 to €32,912
- Cash +€20,519
up €20,519 (+392%), from €5,235 to €25,753
mainly Depreciation (+€37,828) and Net result for the year (+€13,959)
- Intangible fixed assets -€13,083
down €13,083 (-14.3%), from €91,578 to €78,495
- Deferred charges and accrued income -€4,597
down €4,597 (-67.8%), from €6,783 to €2,186
- Other debts -€26,991
down €26,991 (-18.2%), from €148,304 to €121,313
- Profit (loss) carried forward +€13,959
up €13,959 (+30.6%), from -€45,596 to -€31,637
- Tax, wage and social debts -€6,325
down €6,325 (-19.8%), from €31,974 to €25,649
of which Remuneration and social security: -€5,795
- Debts after one year -€6,025
down €6,025 (-92.0%), from €6,547 to €522
- Current portion of long-term debt +€5,586
up €5,586 (+89.1%), from €6,272 to €11,858
- Gross operating margin +€61,978
up €61,978 (+22.7%), from €273,624 to €335,602
- Staff costs -€5,287
down €5,287 (-1.9%), from €284,557 to €279,270
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 | €172,488 | €153,732 | -€18,756 | -10.9% |
| Fixed assets | 21/28 | €147,678 | €111,407 | -€36,271 | -24.6% |
| Intangible fixed assets | 21 | €91,578 | €78,495 | -€13,083 | -14.3% |
| Tangible fixed assets | 22/27 | €56,101 | €32,912 | -€23,188 | -41.3% |
| Land and buildings | 22 | €18,769 | €10,712 | -€8,056 | -42.9% |
| Plant, machinery and equipment | 23 | €18,413 | €11,272 | -€7,141 | -38.8% |
| Furniture and vehicles | 24 | €18,919 | €10,928 | -€7,991 | -42.2% |
| Current assets | 29/58 | €24,809 | €42,324 | +€17,515 | +70.6% |
| Stocks and contracts in progress | 3 | €12,290 | €13,613 | +€1,323 | +10.8% |
| Stocks | 30/36 | €12,290 | €13,613 | +€1,323 | +10.8% |
| Amounts receivable within one year | 40/41 | €502 | €772 | +€270 | +53.8% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €502 | €772 | +€270 | +53.8% |
| Cash at bank and in hand | 54/58 | €5,235 | €25,753 | +€20,519 | +392% |
| Deferred charges and accrued income | 490/1 | €6,783 | €2,186 | -€4,597 | -67.8% |
| Total equity and liabilities | 10/49 | €172,488 | €153,732 | -€18,756 | -10.9% |
| Equity | 10/15 | -€37,596 | -€23,637 | +€13,959 | +37.1% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,596 | -€31,637 | +€13,959 | +30.6% |
| Amounts payable | 17/49 | €210,083 | €177,368 | -€32,715 | -15.6% |
| Amounts payable after more than one year | 17 | €6,547 | €522 | -€6,025 | -92.0% |
| Financial debts | 170/4 | €6,547 | €522 | -€6,025 | -92.0% |
| Amounts payable within one year | 42/48 | €200,346 | €174,875 | -€25,471 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €6,272 | €11,858 | +€5,586 | +89.1% |
| Trade debts | 44 | €13,796 | €16,055 | +€2,259 | +16.4% |
| Suppliers | 440/4 | €13,796 | €16,055 | +€2,259 | +16.4% |
| Taxes, remuneration and social security | 45 | €31,974 | €25,649 | -€6,325 | -19.8% |
| Taxes | 450/3 | €3,335 | €2,805 | -€530 | -15.9% |
| Remuneration and social security | 454/9 | €28,640 | €22,844 | -€5,795 | -20.2% |
| Other amounts payable | 47/48 | €148,304 | €121,313 | -€26,991 | -18.2% |
| Accrued charges and deferred income | 492/3 | €3,191 | €1,971 | -€1,220 | -38.2% |
| Remuneration, social security and pensions | 62 | €284,557 | €279,270 | -€5,287 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,329 | €37,828 | +€499 | +1.3% |
| Other operating charges | 640/8 | €1,737 | €1,864 | +€127 | +7.3% |
| Gross operating margin | 9900 | €273,624 | €335,602 | +€61,978 | +22.7% |
| Operating profit (loss) | 9901 | -€50,000 | €16,640 | +€66,640 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +986% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +986% |
| Financial charges | 65/66B | €2,060 | €2,548 | +€488 | +23.7% |
| Recurring financial charges | 65 | €2,010 | €2,548 | +€538 | +26.8% |
| Non-recurring financial charges | 66B | €50 | - | -€50 | |
| Profit (loss) for the period before taxes | 9903 | -€52,060 | €14,093 | +€66,153 | |
| Income taxes | 67/77 | €126 | €134 | +€8 | +6.8% |
| Profit (loss) for the period | 9904 | -€52,185 | €13,959 | +€66,144 | |
| Profit (loss) for the period to be appropriated | 9905 | -€52,185 | €13,959 | +€66,144 |
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.