LES 3 CRO: 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 3 CRO
Largest movements
- Financial fixed assets -€2.7m
down €2.7m (-66.1%), from €4.2m to €1.4m
- Receivables within one year -€90,591
down €90,591 (-99.2%), from €91,342 to €751
- Profit (loss) carried forward -€2.7m
down €2.7m (-98.8%), from €2.8m to €32,878
- Other debts -€1.4m
down €1.4m (-96.5%), from €1.4m to €49,293
- Debts after one year +€1.3m
new in 2025: €1.3m
- Financial charges +€2.7m
new in 2025: €2.7m
of which Non-recurring financial charges: +€2.7m
- Gross operating margin +€11,964
up €11,964 (+97.2%), from -€12,310 to -€347
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,246,342 | €1,408,751 | -€2.8m | -66.8% |
| Fixed assets | 21/28 | €4,155,000 | €1,408,000 | -€2.7m | -66.1% |
| Financial fixed assets | 28 | €4,155,000 | €1,408,000 | -€2.7m | -66.1% |
| Current assets | 29/58 | €91,342 | €751 | -€90,591 | -99.2% |
| Amounts receivable within one year | 40/41 | €91,342 | €751 | -€90,591 | -99.2% |
| Other amounts receivable | 41 | €91,342 | €751 | -€90,591 | -99.2% |
| Total equity and liabilities | 10/49 | €4,246,342 | €1,408,751 | -€2.8m | -66.8% |
| Equity | 10/15 | €2,795,670 | €47,153 | -€2.7m | -98.3% |
| Contributions | 10/11 | €12,415 | €12,415 | = | 0.0% |
| Contributions outside capital | 11 | €12,415 | - | -€12,415 | |
| Share premium | 1100/10 | €12,415 | - | -€12,415 | |
| 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 | €2,781,395 | €32,878 | -€2.7m | -98.8% |
| Amounts payable | 17/49 | €1,450,672 | €1,361,597 | -€89,074 | -6.1% |
| Amounts payable after more than one year | 17 | - | €1,300,000 | +€1.3m | |
| Other amounts payable | 178/9 | - | €1,300,000 | +€1.3m | |
| Amounts payable within one year | 42/48 | €1,450,672 | €61,597 | -€1.4m | -95.8% |
| Trade debts | 44 | €7,296 | €347 | -€6,950 | -95.3% |
| Suppliers | 440/4 | €7,296 | €347 | -€6,950 | -95.3% |
| Taxes, remuneration and social security | 45 | €15,523 | €11,958 | -€3,565 | -23.0% |
| Taxes | 450/3 | €15,523 | €11,958 | -€3,565 | -23.0% |
| Other amounts payable | 47/48 | €1,427,853 | €49,293 | -€1.4m | -96.5% |
| Other operating charges | 640/8 | - | €100 | +€100 | |
| Gross operating margin | 9900 | -€12,310 | -€347 | +€11,964 | +97.2% |
| Operating profit (loss) | 9901 | -€12,310 | -€447 | +€11,864 | +96.4% |
| Financial charges | 65/66B | - | €2,748,070 | +€2.7m | |
| Recurring financial charges | 65 | - | €1,070 | +€1,070 | |
| Non-recurring financial charges | 66B | - | €2,747,000 | +€2.7m | |
| Profit (loss) for the period before taxes | 9903 | -€12,310 | -€2,748,517 | -€2.7m | -22,228% |
| Profit (loss) for the period | 9904 | -€12,310 | -€2,748,517 | -€2.7m | -22,228% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,310 | -€2,748,517 | -€2.7m | -22,228% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.