LES 7 FRERES: 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 7 FRERES
Largest movements
- Stocks and contracts +€10,870
up €10,870 (+12.5%), from €86,940 to €97,810
- Receivables within one year -€2,644
down €2,644 (-43.3%), from €6,102 to €3,458
- Cash -€2,103
down €2,103 (-47.8%), from €4,396 to €2,293
mainly Net result for the year (-€16,746) and Stocks and contracts (-€10,870)
- Other debts +€29,567
up €29,567 (+52.8%), from €56,043 to €85,609
- Profit (loss) carried forward -€16,746
down €16,746, from €12,895 to -€3,851
- Trade debts -€6,698
down €6,698 (-74.1%), from €9,040 to €2,342
- Gross operating margin -€21,762
down €21,762, from €5,092 to -€16,670
- Taxes -€1,000
no longer reported in 2025 (was €1,000)
- Financial charges -€673
down €673 (-89.8%), from €749 to €76
- Other operating charges -€234
no longer reported in 2025 (was €234)
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 | €97,438 | €103,561 | +€6,123 | +6.3% |
| Current assets | 29/58 | €97,438 | €103,561 | +€6,123 | +6.3% |
| Stocks and contracts in progress | 3 | €86,940 | €97,810 | +€10,870 | +12.5% |
| Stocks | 30/36 | €86,940 | €97,810 | +€10,870 | +12.5% |
| Amounts receivable within one year | 40/41 | €6,102 | €3,458 | -€2,644 | -43.3% |
| Other amounts receivable | 41 | €6,102 | €3,458 | -€2,644 | -43.3% |
| Cash at bank and in hand | 54/58 | €4,396 | €2,293 | -€2,103 | -47.8% |
| Total equity and liabilities | 10/49 | €97,438 | €103,561 | +€6,123 | +6.3% |
| Equity | 10/15 | €31,355 | €14,609 | -€16,746 | -53.4% |
| Contributions | 10/11 | €16,600 | €16,600 | = | 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 | €12,895 | -€3,851 | -€16,746 | |
| Amounts payable | 17/49 | €66,083 | €88,952 | +€22,869 | +34.6% |
| Amounts payable within one year | 42/48 | €66,083 | €88,952 | +€22,869 | +34.6% |
| Trade debts | 44 | €9,040 | €2,342 | -€6,698 | -74.1% |
| Suppliers | 440/4 | €9,040 | €2,342 | -€6,698 | -74.1% |
| Taxes, remuneration and social security | 45 | €1,000 | €1,000 | = | 0.0% |
| Taxes | 450/3 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €56,043 | €85,609 | +€29,567 | +52.8% |
| Other operating charges | 640/8 | €234 | - | -€234 | |
| Gross operating margin | 9900 | €5,092 | -€16,670 | -€21,762 | |
| Operating profit (loss) | 9901 | €4,858 | -€16,670 | -€21,528 | |
| Financial charges | 65/66B | €749 | €76 | -€673 | -89.8% |
| Recurring financial charges | 65 | €749 | €76 | -€673 | -89.8% |
| Profit (loss) for the period before taxes | 9903 | €4,109 | -€16,746 | -€20,855 | |
| Income taxes | 67/77 | €1,000 | - | -€1,000 | |
| Profit (loss) for the period | 9904 | €3,109 | -€16,746 | -€19,855 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,109 | -€16,746 | -€19,855 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.