LES AULNES: 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 AULNES
Largest movements
- Cash +€41,438
up €41,438 (+109.0%), from €38,009 to €79,446
mainly Net result for the year (+€30,914) and Depreciation (+€12,722)
- Tangible fixed assets -€4,560
down €4,560 (-2.1%), from €216,498 to €211,938
of which Land and buildings: -€5,525
- Profit (loss) carried forward +€30,914
up €30,914 (+16.1%), from €192,433 to €223,347
- Tax, wage and social debts +€5,903
up €5,903 (+61.3%), from €9,636 to €15,539
- Gross operating margin +€6,447
up €6,447 (+12.0%), from €53,834 to €60,281
- Taxes +€1,268
up €1,268 (+13.2%), from €9,636 to €10,903
- Depreciation +€626
up €626 (+5.2%), from €12,097 to €12,722
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.
Cash bridge derived
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 | €258,643 | €295,405 | +€36,762 | +14.2% |
| Fixed assets | 21/28 | €218,424 | €213,864 | -€4,560 | -2.1% |
| Tangible fixed assets | 22/27 | €216,498 | €211,938 | -€4,560 | -2.1% |
| Land and buildings | 22 | €186,315 | €180,790 | -€5,525 | -3.0% |
| Plant, machinery and equipment | 23 | €30,183 | €31,149 | +€965 | +3.2% |
| Financial fixed assets | 28 | €1,926 | €1,926 | = | 0.0% |
| Current assets | 29/58 | €40,219 | €81,541 | +€41,322 | +102.7% |
| Cash at bank and in hand | 54/58 | €38,009 | €79,446 | +€41,438 | +109.0% |
| Deferred charges and accrued income | 490/1 | €2,210 | €2,094 | -€115 | -5.2% |
| Total equity and liabilities | 10/49 | €258,643 | €295,405 | +€36,762 | +14.2% |
| Equity | 10/15 | €240,558 | €271,472 | +€30,914 | +12.9% |
| Contributions | 10/11 | €43,750 | €43,750 | = | 0.0% |
| Reserves | 13 | €4,375 | €4,375 | = | 0.0% |
| Distributable reserves | 133 | €4,375 | €4,375 | = | 0.0% |
| Profit (loss) carried forward | 14 | €192,433 | €223,347 | +€30,914 | +16.1% |
| Amounts payable | 17/49 | €18,085 | €23,933 | +€5,848 | +32.3% |
| Amounts payable within one year | 42/48 | €17,435 | €21,333 | +€3,898 | +22.4% |
| Trade debts | 44 | €2,466 | €460 | -€2,006 | -81.3% |
| Suppliers | 440/4 | €2,466 | €460 | -€2,006 | -81.3% |
| Taxes, remuneration and social security | 45 | €9,636 | €15,539 | +€5,903 | +61.3% |
| Taxes | 450/3 | €9,636 | €15,539 | +€5,903 | +61.3% |
| Other amounts payable | 47/48 | €5,333 | €5,333 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €650 | €2,600 | +€1,950 | +300.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,097 | €12,722 | +€626 | +5.2% |
| Other operating charges | 640/8 | €5,632 | €5,739 | +€107 | +1.9% |
| Gross operating margin | 9900 | €53,834 | €60,281 | +€6,447 | +12.0% |
| Operating profit (loss) | 9901 | €36,106 | €41,820 | +€5,714 | +15.8% |
| Financial charges | 65/66B | €0 | €2 | +€2 | +18100.0% |
| Recurring financial charges | 65 | €0 | €2 | +€2 | +18100.0% |
| Profit (loss) for the period before taxes | 9903 | €36,106 | €41,818 | +€5,712 | +15.8% |
| Income taxes | 67/77 | €9,636 | €10,903 | +€1,268 | +13.2% |
| Profit (loss) for the period | 9904 | €26,470 | €30,914 | +€4,445 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,470 | €30,914 | +€4,445 | +16.8% |
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 12 October 2026 via checked.be.