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 +€57,359
up €57,359 (+18.0%), from €319,498 to €376,856
mainly Receivables within one year (+€53,459) and Stocks and contracts (+€42,180)
- Receivables within one year -€53,459
down €53,459 (-71.4%), from €74,842 to €21,384
of which Trade receivables: -€55,139
- Stocks and contracts -€42,180
down €42,180 (-33.3%), from €126,638 to €84,458
- Tangible fixed assets -€12,283
down €12,283 (-18.3%), from €66,951 to €54,668
of which Plant, machinery and equipment: -€8,660
- Accrued charges and deferred income -€21,283
down €21,283 (-100%), from €21,283 to €0
- Trade debts -€18,588
down €18,588 (-25.2%), from €73,634 to €55,046
- Tax, wage and social debts -€6,583
down €6,583 (-85.7%), from €7,682 to €1,099
of which Taxes: -€4,896
- Gross operating margin -€27,651
down €27,651 (-55.8%), from €49,533 to €21,882
- Staff costs -€21,274
down €21,274 (-71.4%), from €29,789 to €8,516
- Depreciation -€5,772
down €5,772 (-32.0%), from €18,055 to €12,283
- Financial income +€536
up €536 (+28.8%), from €1,865 to €2,402
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 | €598,576 | €551,221 | -€47,355 | -7.9% |
| Fixed assets | 21/28 | €66,951 | €54,668 | -€12,283 | -18.3% |
| Tangible fixed assets | 22/27 | €66,951 | €54,668 | -€12,283 | -18.3% |
| Land and buildings | 22 | €35,809 | €35,809 | = | 0.0% |
| Plant, machinery and equipment | 23 | €27,456 | €18,796 | -€8,660 | -31.5% |
| Furniture and vehicles | 24 | €3,686 | €63 | -€3,623 | -98.3% |
| Current assets | 29/58 | €531,625 | €496,553 | -€35,072 | -6.6% |
| Stocks and contracts in progress | 3 | €126,638 | €84,458 | -€42,180 | -33.3% |
| Stocks | 30/36 | €126,638 | €84,458 | -€42,180 | -33.3% |
| Amounts receivable within one year | 40/41 | €74,842 | €21,384 | -€53,459 | -71.4% |
| Trade receivables | 40 | €74,368 | €19,229 | -€55,139 | -74.1% |
| Other amounts receivable | 41 | €474 | €2,155 | +€1,680 | +354% |
| Current investments | 50/53 | €1,928 | €1,928 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €319,498 | €376,856 | +€57,359 | +18.0% |
| Deferred charges and accrued income | 490/1 | €8,719 | €11,927 | +€3,208 | +36.8% |
| Total equity and liabilities | 10/49 | €598,576 | €551,221 | -€47,355 | -7.9% |
| Equity | 10/15 | €445,774 | €447,187 | +€1,414 | +0.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €378,438 | €378,438 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €372,238 | €372,238 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,336 | €6,750 | +€1,414 | +26.5% |
| Provisions and deferred taxes | 16 | €11,163 | €11,163 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €11,163 | €11,163 | = | 0.0% |
| Pensions and similar obligations | 160 | €11,163 | €11,163 | = | 0.0% |
| Amounts payable | 17/49 | €141,639 | €92,870 | -€48,769 | -34.4% |
| Amounts payable within one year | 42/48 | €120,356 | €92,870 | -€27,486 | -22.8% |
| Trade debts | 44 | €73,634 | €55,046 | -€18,588 | -25.2% |
| Suppliers | 440/4 | €73,634 | €55,046 | -€18,588 | -25.2% |
| Taxes, remuneration and social security | 45 | €7,682 | €1,099 | -€6,583 | -85.7% |
| Taxes | 450/3 | €5,560 | €664 | -€4,896 | -88.1% |
| Remuneration and social security | 454/9 | €2,122 | €435 | -€1,686 | -79.5% |
| Other amounts payable | 47/48 | €39,041 | €36,725 | -€2,315 | -5.9% |
| Accrued charges and deferred income | 492/3 | €21,283 | €0 | -€21,283 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €29,789 | €8,516 | -€21,274 | -71.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,055 | €12,283 | -€5,772 | -32.0% |
| Other operating charges | 640/8 | €1,225 | €1,528 | +€303 | +24.7% |
| Gross operating margin | 9900 | €49,533 | €21,882 | -€27,651 | -55.8% |
| Operating profit (loss) | 9901 | €464 | -€445 | -€908 | |
| Financial income | 75/76B | €1,865 | €2,402 | +€536 | +28.8% |
| Recurring financial income | 75 | €1,865 | €2,402 | +€536 | +28.8% |
| Financial charges | 65/66B | €206 | €277 | +€71 | +34.4% |
| Recurring financial charges | 65 | €206 | €277 | +€71 | +34.4% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €2,123 | €1,680 | -€443 | -20.9% |
| Income taxes | 67/77 | €278 | €267 | -€12 | -4.1% |
| Profit (loss) for the period | 9904 | €1,845 | €1,414 | -€431 | -23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,845 | €1,414 | -€431 | -23.4% |
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 13 October 2026 via checked.be.