LES AUTRES: 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 AUTRES
Largest movements
- Receivables within one year +€38,162
up €38,162 (+63.8%), from €59,814 to €97,975
of which Other amounts receivable: +€59,116
- Tangible fixed assets -€10,114
down €10,114 (-10.4%), from €97,624 to €87,509
of which Plant, machinery and equipment: -€5,456
- Cash +€7,495
up €7,495 (+18.1%), from €41,451 to €48,946
mainly Net result for the year (+€63,793) and Depreciation (+€49,462)
- Stocks and contracts +€3,781
up €3,781 (+46.6%), from €8,109 to €11,891
- Current investments -€3,209
down €3,209 (-76.4%), from €4,200 to €991
- Reserves +€63,793
up €63,793 (+46.9%), from €135,877 to €199,670
- Other debts -€28,954
no longer reported in 2025 (was €28,954)
- Trade debts -€27,236
down €27,236 (-91.3%), from €29,846 to €2,611
- Tax, wage and social debts +€18,499
up €18,499 (+163%), from €11,361 to €29,860
of which Taxes: +€16,109
- Short-term financial debts +€14,449
new in 2025: €14,449
of which Credit institutions: +€12,449
- Gross operating margin -€59,641
down €59,641 (-29.7%), from €200,862 to €141,221
- Depreciation +€31,538
up €31,538 (+176%), from €17,924 to €49,462
- Taxes -€27,710
down €27,710 (-62.1%), from €44,625 to €16,915
- Staff costs +€8,942
new in 2025: €8,942
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 | €222,039 | €258,834 | +€36,796 | +16.6% |
| Fixed assets | 21/28 | €105,124 | €97,797 | -€7,326 | -7.0% |
| Intangible fixed assets | 21 | - | €2,788 | +€2,788 | |
| Tangible fixed assets | 22/27 | €97,624 | €87,509 | -€10,114 | -10.4% |
| Plant, machinery and equipment | 23 | €53,082 | €47,626 | -€5,456 | -10.3% |
| Furniture and vehicles | 24 | €15,564 | €12,017 | -€3,548 | -22.8% |
| Other tangible fixed assets | 26 | €28,977 | €27,866 | -€1,111 | -3.8% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €116,915 | €161,037 | +€44,122 | +37.7% |
| Stocks and contracts in progress | 3 | €8,109 | €11,891 | +€3,781 | +46.6% |
| Stocks | 30/36 | €8,109 | €11,891 | +€3,781 | +46.6% |
| Amounts receivable within one year | 40/41 | €59,814 | €97,975 | +€38,162 | +63.8% |
| Trade receivables | 40 | €59,439 | €38,485 | -€20,954 | -35.3% |
| Other amounts receivable | 41 | €375 | €59,491 | +€59,116 | +15,784% |
| Current investments | 50/53 | €4,200 | €991 | -€3,209 | -76.4% |
| Cash at bank and in hand | 54/58 | €41,451 | €48,946 | +€7,495 | +18.1% |
| Deferred charges and accrued income | 490/1 | €3,341 | €1,234 | -€2,107 | -63.1% |
| Total equity and liabilities | 10/49 | €222,039 | €258,834 | +€36,796 | +16.6% |
| Equity | 10/15 | €141,877 | €205,670 | +€63,793 | +45.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €135,877 | €199,670 | +€63,793 | +46.9% |
| Distributable reserves | 133 | €135,877 | €199,670 | +€63,793 | +46.9% |
| Amounts payable | 17/49 | €80,162 | €53,164 | -€26,997 | -33.7% |
| Amounts payable after more than one year | 17 | €10,000 | €6,000 | -€4,000 | -40.0% |
| Financial debts | 170/4 | €10,000 | €6,000 | -€4,000 | -40.0% |
| Amounts payable within one year | 42/48 | €70,162 | €46,919 | -€23,242 | -33.1% |
| Financial debts | 43 | - | €14,449 | +€14,449 | |
| Credit institutions | 430/8 | - | €12,449 | +€12,449 | |
| Other loans | 439 | - | €2,000 | +€2,000 | |
| Trade debts | 44 | €29,846 | €2,611 | -€27,236 | -91.3% |
| Suppliers | 440/4 | €29,846 | €2,611 | -€27,236 | -91.3% |
| Taxes, remuneration and social security | 45 | €11,361 | €29,860 | +€18,499 | +163% |
| Taxes | 450/3 | €11,361 | €27,470 | +€16,109 | +142% |
| Remuneration and social security | 454/9 | - | €2,390 | +€2,390 | |
| Other amounts payable | 47/48 | €28,954 | - | -€28,954 | |
| Accrued charges and deferred income | 492/3 | - | €245 | +€245 | |
| Remuneration, social security and pensions | 62 | - | €8,942 | +€8,942 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,924 | €49,462 | +€31,538 | +176% |
| Other operating charges | 640/8 | €1,651 | €1,049 | -€603 | -36.5% |
| Gross operating margin | 9900 | €200,862 | €141,221 | -€59,641 | -29.7% |
| Operating profit (loss) | 9901 | €181,286 | €81,768 | -€99,518 | -54.9% |
| Financial income | 75/76B | €234 | €1,244 | +€1,009 | +431% |
| Recurring financial income | 75 | €234 | €1,244 | +€1,009 | +431% |
| Financial charges | 65/66B | €1,018 | €2,304 | +€1,286 | +126% |
| Recurring financial charges | 65 | €1,018 | €2,304 | +€1,286 | +126% |
| Profit (loss) for the period before taxes | 9903 | €180,502 | €80,708 | -€99,794 | -55.3% |
| Income taxes | 67/77 | €44,625 | €16,915 | -€27,710 | -62.1% |
| Profit (loss) for the period | 9904 | €135,877 | €63,793 | -€72,084 | -53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €135,877 | €63,793 | -€72,084 | -53.1% |
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 26 October 2026 via checked.be.