LE THEATRE: 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 THEATRE
Largest movements
- Cash +€269,320
up €269,320 (+451%), from €59,733 to €329,054
mainly Net result for the year (+€265,715) and Tax, wage and social debts (+€107,085)
- Deferred charges and accrued income +€18,041
up €18,041 (+873%), from €2,066 to €20,107
- Tangible fixed assets +€15,680
up €15,680 (+7.3%), from €215,897 to €231,577
of which Furniture and vehicles: +€36,110
- Reserves +€246,055
up €246,055 (+318%), from €77,496 to €323,551
of which Distributable reserves: +€246,055
- Tax, wage and social debts +€107,085
up €107,085 (+153%), from €69,999 to €177,083
of which Taxes: +€121,286
- Debts after one year -€71,660
down €71,660 (-27.5%), from €260,749 to €189,089
of which Financial debts: -€71,660
- Accrued charges and deferred income +€58,640
up €58,640 (+4,160%), from €1,410 to €60,049
- Trade debts -€50,981
down €50,981 (-60.0%), from €84,949 to €33,968
- Staff costs -€328,995
down €328,995 (-46.1%), from €713,672 to €384,677
- Turnover +€247,096
up €247,096 (+21.5%), from €1.1m to €1.4m
- Other operating charges -€230,355
down €230,355 (-99.6%), from €231,201 to €846
- Purchases and services +€168,913
up €168,913 (+42.4%), from €397,939 to €566,852
- Taxes +€117,675
up €117,675 (+14,029%), from €839 to €118,514
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 | €453,970 | €752,326 | +€298,356 | +65.7% |
| Fixed assets | 21/28 | €215,897 | €231,577 | +€15,680 | +7.3% |
| Tangible fixed assets | 22/27 | €215,897 | €231,577 | +€15,680 | +7.3% |
| Land and buildings | 22 | €126,329 | €105,899 | -€20,431 | -16.2% |
| Furniture and vehicles | 24 | €89,568 | €125,679 | +€36,110 | +40.3% |
| Current assets | 29/58 | €238,073 | €520,749 | +€282,676 | +119% |
| Amounts receivable within one year | 40/41 | €176,274 | €171,589 | -€4,685 | -2.7% |
| Trade receivables | 40 | €135,773 | €130,703 | -€5,071 | -3.7% |
| Other amounts receivable | 41 | €40,501 | €40,886 | +€385 | +1.0% |
| Cash at bank and in hand | 54/58 | €59,733 | €329,054 | +€269,320 | +451% |
| Deferred charges and accrued income | 490/1 | €2,066 | €20,107 | +€18,041 | +873% |
| Total equity and liabilities | 10/49 | €453,970 | €752,326 | +€298,356 | +65.7% |
| Equity | 10/15 | -€50,281 | €195,774 | +€246,055 | |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €77,496 | €323,551 | +€246,055 | +318% |
| Non-distributable reserves | 130/1 | €2,282 | €2,282 | = | 0.0% |
| Legal reserve | 130 | €2,282 | €2,282 | = | 0.0% |
| Distributable reserves | 133 | €75,214 | €321,269 | +€246,055 | +327% |
| Profit (loss) carried forward | 14 | -€227,777 | -€227,777 | = | 0.0% |
| Amounts payable | 17/49 | €504,251 | €556,552 | +€52,301 | +10.4% |
| Amounts payable after more than one year | 17 | €260,749 | €189,089 | -€71,660 | -27.5% |
| Financial debts | 170/4 | €233,028 | €161,368 | -€71,660 | -30.8% |
| Other amounts payable | 178/9 | €27,721 | €27,721 | = | 0.0% |
| Amounts payable within one year | 42/48 | €242,092 | €307,413 | +€65,321 | +27.0% |
| Current portion of amounts payable after more than one year | 42 | €71,660 | €71,660 | = | 0.0% |
| Trade debts | 44 | €84,949 | €33,968 | -€50,981 | -60.0% |
| Suppliers | 440/4 | €84,949 | €33,968 | -€50,981 | -60.0% |
| Taxes, remuneration and social security | 45 | €69,999 | €177,083 | +€107,085 | +153% |
| Taxes | 450/3 | €34,682 | €155,967 | +€121,286 | +350% |
| Remuneration and social security | 454/9 | €35,317 | €21,116 | -€14,201 | -40.2% |
| Other amounts payable | 47/48 | €15,484 | €24,703 | +€9,218 | +59.5% |
| Accrued charges and deferred income | 492/3 | €1,410 | €60,049 | +€58,640 | +4,160% |
| Turnover | 70 | €1,149,228 | €1,396,324 | +€247,096 | +21.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €397,939 | €566,852 | +€168,913 | +42.4% |
| Remuneration, social security and pensions | 62 | €713,672 | €384,677 | -€328,995 | -46.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,688 | €49,556 | +€867 | +1.8% |
| Other operating charges | 640/8 | €231,201 | €846 | -€230,355 | -99.6% |
| Gross operating margin | 9900 | €751,290 | €829,472 | +€78,182 | +10.4% |
| Operating profit (loss) | 9901 | -€242,272 | €394,394 | +€636,665 | |
| Financial income | 75/76B | €2,852 | €462 | -€2,390 | -83.8% |
| Recurring financial income | 75 | €2,852 | €462 | -€2,390 | -83.8% |
| Financial charges | 65/66B | €38,950 | €10,627 | -€28,322 | -72.7% |
| Recurring financial charges | 65 | €38,950 | €10,627 | -€28,322 | -72.7% |
| Profit (loss) for the period before taxes | 9903 | -€278,369 | €384,229 | +€662,598 | |
| Income taxes | 67/77 | €839 | €118,514 | +€117,675 | +14,029% |
| Profit (loss) for the period | 9904 | -€279,208 | €265,715 | +€544,923 | |
| Profit (loss) for the period to be appropriated | 9905 | -€279,208 | €265,715 | +€544,923 |
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 21 October 2026 via checked.be.