LES 2 SOEURS: 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 2 SOEURS
Largest movements
- Tangible fixed assets +€11,888
new in 2025: €11,888
- Receivables within one year +€11,705
up €11,705 (+7,803%), from €150 to €11,855
of which Trade receivables: +€11,605
- Stocks and contracts +€4,158
up €4,158 (+14.6%), from €28,500 to €32,658
- Deferred charges and accrued income +€844
up €844 (+322%), from €262 to €1,105
- Tax, wage and social debts +€12,468
up €12,468 (+45.2%), from €27,582 to €40,049
of which Taxes: +€13,830
- Other debts +€6,642
up €6,642 (+28.5%), from €23,278 to €29,920
- Profit (loss) carried forward +€4,925
up €4,925 (+10.3%), from -€48,034 to -€43,109
- Short-term financial debts +€4,151
up €4,151 (+72.5%), from €5,727 to €9,878
- Gross operating margin +€12,057
up €12,057 (+23.3%), from €51,844 to €63,901
- Taxes +€8,549
up €8,549 (+570%), from €1,500 to €10,049
- Staff costs +€2,407
up €2,407 (+6.3%), from €38,376 to €40,784
- Financial charges +€2,298
up €2,298 (+73.9%), from €3,108 to €5,406
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 | €29,288 | €57,772 | +€28,485 | +97.3% |
| Fixed assets | 21/28 | - | €11,888 | +€11,888 | |
| Tangible fixed assets | 22/27 | - | €11,888 | +€11,888 | |
| Furniture and vehicles | 24 | - | €11,888 | +€11,888 | |
| Current assets | 29/58 | €29,288 | €45,884 | +€16,597 | +56.7% |
| Stocks and contracts in progress | 3 | €28,500 | €32,658 | +€4,158 | +14.6% |
| Stocks | 30/36 | €28,500 | €32,658 | +€4,158 | +14.6% |
| Amounts receivable within one year | 40/41 | €150 | €11,855 | +€11,705 | +7,803% |
| Trade receivables | 40 | €150 | €11,755 | +€11,605 | +7,736% |
| Other amounts receivable | 41 | - | €100 | +€100 | |
| Cash at bank and in hand | 54/58 | €376 | €267 | -€109 | -29.0% |
| Deferred charges and accrued income | 490/1 | €262 | €1,105 | +€844 | +322% |
| Total equity and liabilities | 10/49 | €29,288 | €57,772 | +€28,485 | +97.3% |
| Equity | 10/15 | -€38,674 | -€33,749 | +€4,925 | +12.7% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Contributions outside capital | 11 | €7,500 | €7,500 | = | 0.0% |
| Other | 1109/19 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,034 | -€43,109 | +€4,925 | +10.3% |
| Amounts payable | 17/49 | €67,961 | €91,521 | +€23,559 | +34.7% |
| Amounts payable within one year | 42/48 | €67,961 | €91,521 | +€23,559 | +34.7% |
| Financial debts | 43 | €5,727 | €9,878 | +€4,151 | +72.5% |
| Credit institutions | 430/8 | €5,727 | €9,878 | +€4,151 | +72.5% |
| Trade debts | 44 | €11,375 | €11,674 | +€299 | +2.6% |
| Suppliers | 440/4 | €11,375 | €11,674 | +€299 | +2.6% |
| Taxes, remuneration and social security | 45 | €27,582 | €40,049 | +€12,468 | +45.2% |
| Taxes | 450/3 | €24,396 | €38,226 | +€13,830 | +56.7% |
| Remuneration and social security | 454/9 | €3,186 | €1,823 | -€1,363 | -42.8% |
| Other amounts payable | 47/48 | €23,278 | €29,920 | +€6,642 | +28.5% |
| Non-recurring operating income | 76A | - | €3,567 | +€3,567 | |
| Remuneration, social security and pensions | 62 | €38,376 | €40,784 | +€2,407 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €602 | +€602 | |
| Other operating charges | 640/8 | €1,032 | €845 | -€186 | -18.1% |
| Non-recurring operating charges | 66A | €3,652 | €1,290 | -€2,362 | -64.7% |
| Gross operating margin | 9900 | €51,844 | €63,901 | +€12,057 | +23.3% |
| Operating profit (loss) | 9901 | €8,785 | €20,380 | +€11,595 | +132% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,108 | €5,406 | +€2,298 | +73.9% |
| Recurring financial charges | 65 | €3,108 | €5,406 | +€2,298 | +73.9% |
| Profit (loss) for the period before taxes | 9903 | €5,676 | €14,974 | +€9,298 | +164% |
| Income taxes | 67/77 | €1,500 | €10,049 | +€8,549 | +570% |
| Profit (loss) for the period | 9904 | €4,176 | €4,925 | +€749 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,176 | €4,925 | +€749 | +17.9% |
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 23 October 2026 via checked.be.