Les 2 Dames: what changed
Two fiscal 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 2 Dames
Largest movements
- Cash +€7,443
up €7,443 (+38.4%), from €19,393 to €26,836
mainly Net result for the year (+€9,591) and Depreciation (+€861)
- Current investments +€1,000
up €1,000 (+1.6%), from €64,000 to €65,000
- Reserves +€9,591
up €9,591 (+15.2%), from €63,243 to €72,834
- Tax, wage and social debts -€1,570
down €1,570 (-45.9%), from €3,423 to €1,854
- Gross operating margin -€10,445
down €10,445 (-41.7%), from €25,050 to €14,606
- Taxes -€2,746
down €2,746 (-34.4%), from €7,990 to €5,244
- Financial income +€926
up €926 (+88.5%), from €1,045 to €1,971
- Depreciation +€334
up €334 (+63.5%), from €526 to €861
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.
Cash bridge derived
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 | €87,870 | €95,198 | +€7,328 | +8.3% |
| Fixed assets | 21/28 | €3,624 | €2,764 | -€861 | -23.7% |
| Tangible fixed assets | 22/27 | €3,624 | €2,764 | -€861 | -23.7% |
| Plant, machinery and equipment | 23 | €2,211 | €1,885 | -€326 | -14.7% |
| Furniture and vehicles | 24 | €1,414 | €879 | -€535 | -37.8% |
| Current assets | 29/58 | €84,246 | €92,434 | +€8,189 | +9.7% |
| Amounts receivable within one year | 40/41 | €281 | €0 | -€281 | -100.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €281 | €0 | -€281 | -100.0% |
| Current investments | 50/53 | €64,000 | €65,000 | +€1,000 | +1.6% |
| Cash at bank and in hand | 54/58 | €19,393 | €26,836 | +€7,443 | +38.4% |
| Deferred charges and accrued income | 490/1 | €572 | €599 | +€27 | +4.7% |
| Total equity and liabilities | 10/49 | €87,870 | €95,198 | +€7,328 | +8.3% |
| Equity | 10/15 | €83,243 | €92,834 | +€9,591 | +11.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €63,243 | €72,834 | +€9,591 | +15.2% |
| Distributable reserves | 133 | €63,243 | €72,834 | +€9,591 | +15.2% |
| Amounts payable | 17/49 | €4,627 | €2,364 | -€2,263 | -48.9% |
| Amounts payable within one year | 42/48 | €4,627 | €2,364 | -€2,263 | -48.9% |
| Trade debts | 44 | €1,204 | €284 | -€920 | -76.4% |
| Suppliers | 440/4 | €1,204 | €284 | -€920 | -76.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €3,423 | €1,854 | -€1,570 | -45.9% |
| Taxes | 450/3 | €3,423 | €1,854 | -€1,570 | -45.9% |
| Other amounts payable | 47/48 | €0 | €227 | +€227 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €526 | €861 | +€334 | +63.5% |
| Other operating charges | 640/8 | €451 | €477 | +€26 | +5.7% |
| Gross operating margin | 9900 | €25,050 | €14,606 | -€10,445 | -41.7% |
| Operating profit (loss) | 9901 | €24,073 | €13,268 | -€10,805 | -44.9% |
| Financial income | 75/76B | €1,045 | €1,971 | +€926 | +88.5% |
| Recurring financial income | 75 | €1,045 | €1,971 | +€926 | +88.5% |
| Financial charges | 65/66B | €156 | €404 | +€248 | +158.2% |
| Recurring financial charges | 65 | €156 | €404 | +€248 | +158.2% |
| Profit (loss) for the period before taxes | 9903 | €24,962 | €14,835 | -€10,127 | -40.6% |
| Income taxes | 67/77 | €7,990 | €5,244 | -€2,746 | -34.4% |
| Profit (loss) for the period | 9904 | €16,972 | €9,591 | -€7,381 | -43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,972 | €9,591 | -€7,381 | -43.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.