LES 1001 SAISONS: 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.
LES 1001 SAISONS
Largest movements
- Cash +€2,620
up €2,620 (+10.8%), from €24,266 to €26,886
mainly Net result for the year (+€18,218) and Accrued charges and deferred income (+€2,800)
- Receivables within one year +€1,779
up €1,779 (+208%), from €854 to €2,632
of which Trade receivables: +€1,440
- Deferred charges and accrued income -€1,013
no longer reported in 2025 (was €1,013)
- Intangible fixed assets -€500
down €500 (-33.3%), from €1,500 to €1,000
- Stocks and contracts +€376
up €376 (+35.2%), from €1,068 to €1,444
- Profit (loss) carried forward +€18,218
up €18,218 (+2,902%), from €628 to €18,846
- Other debts -€16,409
no longer reported in 2025 (was €16,409)
- Accrued charges and deferred income +€2,800
new in 2025: €2,800
- Tax, wage and social debts -€1,860
down €1,860 (-52.6%), from €3,538 to €1,678
of which Remuneration and social security: -€1,900
- Trade debts +€513
new in 2025: €513
- Other operating charges -€3,270
down €3,270 (-93.8%), from €3,487 to €217
- Gross operating margin +€2,365
up €2,365 (+13.4%), from €17,638 to €20,002
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 | €29,501 | €32,763 | +€3,262 | +11.1% |
| Fixed assets | 21/28 | €2,300 | €1,800 | -€500 | -21.7% |
| Intangible fixed assets | 21 | €1,500 | €1,000 | -€500 | -33.3% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €27,201 | €30,963 | +€3,762 | +13.8% |
| Stocks and contracts in progress | 3 | €1,068 | €1,444 | +€376 | +35.2% |
| Stocks | 30/36 | €1,068 | €1,444 | +€376 | +35.2% |
| Amounts receivable within one year | 40/41 | €854 | €2,632 | +€1,779 | +208% |
| Trade receivables | 40 | - | €1,440 | +€1,440 | |
| Other amounts receivable | 41 | €854 | €1,193 | +€339 | +39.7% |
| Cash at bank and in hand | 54/58 | €24,266 | €26,886 | +€2,620 | +10.8% |
| Deferred charges and accrued income | 490/1 | €1,013 | - | -€1,013 | |
| Total equity and liabilities | 10/49 | €29,501 | €32,763 | +€3,262 | +11.1% |
| Equity | 10/15 | €9,554 | €27,772 | +€18,218 | +191% |
| Contributions | 10/11 | €8,200 | €8,200 | = | 0.0% |
| Contributions outside capital | 11 | €8,200 | - | -€8,200 | |
| Share premium | 1100/10 | €8,200 | - | -€8,200 | |
| Reserves | 13 | €726 | €726 | = | 0.0% |
| Distributable reserves | 133 | €726 | €726 | = | 0.0% |
| Profit (loss) carried forward | 14 | €628 | €18,846 | +€18,218 | +2,902% |
| Amounts payable | 17/49 | €19,947 | €4,991 | -€14,956 | -75.0% |
| Amounts payable within one year | 42/48 | €19,947 | €2,191 | -€17,756 | -89.0% |
| Trade debts | 44 | - | €513 | +€513 | |
| Suppliers | 440/4 | - | €513 | +€513 | |
| Taxes, remuneration and social security | 45 | €3,538 | €1,678 | -€1,860 | -52.6% |
| Taxes | 450/3 | €1,638 | €1,678 | +€40 | +2.5% |
| Remuneration and social security | 454/9 | €1,900 | - | -€1,900 | |
| Other amounts payable | 47/48 | €16,409 | - | -€16,409 | |
| Accrued charges and deferred income | 492/3 | - | €2,800 | +€2,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €500 | €500 | = | 0.0% |
| Other operating charges | 640/8 | €3,487 | €217 | -€3,270 | -93.8% |
| Gross operating margin | 9900 | €17,638 | €20,002 | +€2,365 | +13.4% |
| Operating profit (loss) | 9901 | €13,651 | €19,285 | +€5,635 | +41.3% |
| Financial charges | 65/66B | €1,013 | €1,067 | +€54 | +5.4% |
| Recurring financial charges | 65 | €1,013 | €1,067 | +€54 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €12,638 | €18,218 | +€5,580 | +44.2% |
| Profit (loss) for the period | 9904 | €12,638 | €18,218 | +€5,580 | +44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,638 | €18,218 | +€5,580 | +44.2% |
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.