LES AGUESSES: 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 AGUESSES
Largest movements
- Cash +€83,774
up €83,774 (+139%), from €60,467 to €144,241
mainly Trade debts (+€165,016) and Other debts (+€14,032)
- Receivables within one year +€16,602
up €16,602 (+193%), from €8,584 to €25,185
of which Other amounts receivable: +€17,038
- Deferred charges and accrued income -€13,860
down €13,860 (-37.8%), from €36,651 to €22,791
- Trade debts +€165,016
up €165,016 (+5,616%), from €2,938 to €167,954
- Accrued charges and deferred income -€89,805
down €89,805 (-97.8%), from €91,819 to €2,014
- Other debts +€14,032
up €14,032 (+518%), from €2,706 to €16,739
- Tax, wage and social debts -€3,732
no longer reported in 2025 (was €3,732)
- Reserves +€2,488
up €2,488 (+37.4%), from €6,643 to €9,131
- Gross operating margin -€35,255
down €35,255 (-62.6%), from €56,359 to €21,104
- Staff costs -€28,115
down €28,115 (-68.1%), from €41,271 to €13,156
- Other operating charges -€1,769
down €1,769 (-72.8%), from €2,429 to €660
- Taxes -€1,689
down €1,689 (-63.7%), from €2,652 to €962
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 | €113,839 | €201,838 | +€87,999 | +77.3% |
| Fixed assets | 21/28 | €8,137 | €9,621 | +€1,484 | +18.2% |
| Tangible fixed assets | 22/27 | €7,774 | €9,258 | +€1,484 | +19.1% |
| Furniture and vehicles | 24 | €7,774 | €4,654 | -€3,119 | -40.1% |
| Other tangible fixed assets | 26 | - | €4,603 | +€4,603 | |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €105,702 | €192,217 | +€86,515 | +81.8% |
| Amounts receivable within one year | 40/41 | €8,584 | €25,185 | +€16,602 | +193% |
| Trade receivables | 40 | €1,031 | €595 | -€436 | -42.3% |
| Other amounts receivable | 41 | €7,553 | €24,590 | +€17,038 | +226% |
| Cash at bank and in hand | 54/58 | €60,467 | €144,241 | +€83,774 | +139% |
| Deferred charges and accrued income | 490/1 | €36,651 | €22,791 | -€13,860 | -37.8% |
| Total equity and liabilities | 10/49 | €113,839 | €201,838 | +€87,999 | +77.3% |
| Equity | 10/15 | €12,643 | €15,131 | +€2,488 | +19.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €6,643 | €9,131 | +€2,488 | +37.4% |
| Distributable reserves | 133 | €6,643 | €9,131 | +€2,488 | +37.4% |
| Amounts payable | 17/49 | €101,196 | €186,707 | +€85,511 | +84.5% |
| Amounts payable within one year | 42/48 | €9,376 | €184,693 | +€175,317 | +1,870% |
| Trade debts | 44 | €2,938 | €167,954 | +€165,016 | +5,616% |
| Suppliers | 440/4 | €2,938 | €167,954 | +€165,016 | +5,616% |
| Taxes, remuneration and social security | 45 | €3,732 | - | -€3,732 | |
| Remuneration and social security | 454/9 | €3,732 | - | -€3,732 | |
| Other amounts payable | 47/48 | €2,706 | €16,739 | +€14,032 | +518% |
| Accrued charges and deferred income | 492/3 | €91,819 | €2,014 | -€89,805 | -97.8% |
| Remuneration, social security and pensions | 62 | €41,271 | €13,156 | -€28,115 | -68.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,101 | €3,119 | +€18 | +0.6% |
| Other operating charges | 640/8 | €2,429 | €660 | -€1,769 | -72.8% |
| Gross operating margin | 9900 | €56,359 | €21,104 | -€35,255 | -62.6% |
| Operating profit (loss) | 9901 | €9,558 | €4,169 | -€5,389 | -56.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €264 | €719 | +€455 | +173% |
| Recurring financial charges | 65 | €264 | €719 | +€455 | +173% |
| Profit (loss) for the period before taxes | 9903 | €9,295 | €3,450 | -€5,845 | -62.9% |
| Income taxes | 67/77 | €2,652 | €962 | -€1,689 | -63.7% |
| Profit (loss) for the period | 9904 | €6,643 | €2,488 | -€4,156 | -62.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,643 | €2,488 | -€4,156 | -62.6% |
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 20 October 2026 via checked.be.