LES AMANDIERS: 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 AMANDIERS
Largest movements
- Stocks and contracts +€25,016
up €25,016 (+23.0%), from €108,698 to €133,714
- Cash +€5,932
up €5,932 (+103%), from €5,745 to €11,677
mainly Trade debts (+€13,905) and Depreciation (+€7,300)
- Tangible fixed assets -€5,254
down €5,254 (-41.4%), from €12,700 to €7,446
- Trade debts +€13,905
up €13,905 (+91.0%), from €15,278 to €29,183
- Profit (loss) carried forward +€6,141
up €6,141 (+47.6%), from -€12,907 to -€6,766
- Accrued charges and deferred income +€4,206
up €4,206, from €0 to €4,206
- Gross operating margin +€7,679
up €7,679 (+61.1%), from €12,567 to €20,246
- Financial charges +€3,124
up €3,124 (+3,409%), from €92 to €3,216
- Staff costs -€1,548
down €1,548 (-47.3%), from €3,270 to €1,722
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 | €136,985 | €161,818 | +€24,832 | +18.1% |
| Fixed assets | 21/28 | €17,819 | €11,699 | -€6,120 | -34.3% |
| Intangible fixed assets | 21 | €5,119 | €4,253 | -€867 | -16.9% |
| Tangible fixed assets | 22/27 | €12,700 | €7,446 | -€5,254 | -41.4% |
| Plant, machinery and equipment | 23 | €5,252 | €3,779 | -€1,474 | -28.1% |
| Furniture and vehicles | 24 | €2,750 | €1,361 | -€1,390 | -50.5% |
| Other tangible fixed assets | 26 | €4,698 | €2,307 | -€2,390 | -50.9% |
| Current assets | 29/58 | €119,166 | €150,119 | +€30,953 | +26.0% |
| Stocks and contracts in progress | 3 | €108,698 | €133,714 | +€25,016 | +23.0% |
| Stocks | 30/36 | €108,698 | €133,714 | +€25,016 | +23.0% |
| Amounts receivable within one year | 40/41 | €3,907 | €4,355 | +€448 | +11.5% |
| Trade receivables | 40 | €3,484 | €4,194 | +€711 | +20.4% |
| Other amounts receivable | 41 | €423 | €161 | -€262 | -62.0% |
| Cash at bank and in hand | 54/58 | €5,745 | €11,677 | +€5,932 | +103% |
| Deferred charges and accrued income | 490/1 | €816 | €373 | -€443 | -54.3% |
| Total equity and liabilities | 10/49 | €136,985 | €161,818 | +€24,832 | +18.1% |
| Equity | 10/15 | €32,135 | €38,277 | +€6,141 | +19.1% |
| Contributions | 10/11 | €44,100 | €44,100 | = | 0.0% |
| Reserves | 13 | €942 | €942 | = | 0.0% |
| Distributable reserves | 133 | €942 | €942 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,907 | -€6,766 | +€6,141 | +47.6% |
| Amounts payable | 17/49 | €104,850 | €123,541 | +€18,691 | +17.8% |
| Amounts payable within one year | 42/48 | €104,850 | €119,335 | +€14,485 | +13.8% |
| Trade debts | 44 | €15,278 | €29,183 | +€13,905 | +91.0% |
| Suppliers | 440/4 | €15,278 | €29,183 | +€13,905 | +91.0% |
| Taxes, remuneration and social security | 45 | €0 | €1,469 | +€1,469 | |
| Taxes | 450/3 | €0 | €1,469 | +€1,469 | |
| Other amounts payable | 47/48 | €89,572 | €88,683 | -€889 | -1.0% |
| Accrued charges and deferred income | 492/3 | €0 | €4,206 | +€4,206 | |
| Remuneration, social security and pensions | 62 | €3,270 | €1,722 | -€1,548 | -47.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,433 | €7,300 | -€133 | -1.8% |
| Other operating charges | 640/8 | €513 | €527 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | €0 | €1,453 | +€1,453 | |
| Gross operating margin | 9900 | €12,567 | €20,246 | +€7,679 | +61.1% |
| Operating profit (loss) | 9901 | €1,351 | €9,244 | +€7,893 | +584% |
| Financial income | 75/76B | €117 | €114 | -€3 | -3.0% |
| Recurring financial income | 75 | €117 | €114 | -€3 | -3.0% |
| Financial charges | 65/66B | €92 | €3,216 | +€3,124 | +3,409% |
| Recurring financial charges | 65 | €92 | €3,216 | +€3,124 | +3,409% |
| Profit (loss) for the period before taxes | 9903 | €1,377 | €6,141 | +€4,765 | +346% |
| Profit (loss) for the period | 9904 | €1,377 | €6,141 | +€4,765 | +346% |
| Profit (loss) for the period to be appropriated | 9905 | €1,377 | €6,141 | +€4,765 | +346% |
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 31 October 2026 via checked.be.