LES BARISTOCRATES: 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 BARISTOCRATES
Largest movements
- Cash -€11,065
down €11,065 (-28.4%), from €38,931 to €27,866
mainly Trade debts (-€11,555) and Tax, wage and social debts (-€5,600)
- Receivables within one year +€1,957
up €1,957 (+7.1%), from €27,430 to €29,386
of which Other amounts receivable: +€4,631
- Stocks and contracts -€1,185
down €1,185 (-16.8%), from €7,050 to €5,865
- Trade debts -€11,555
down €11,555 (-38.6%), from €29,968 to €18,413
- Reserves +€10,126
up €10,126 (+128%), from €7,893 to €18,019
- Tax, wage and social debts -€5,600
down €5,600 (-27.5%), from €20,350 to €14,750
of which Taxes: -€5,050
- Accrued charges and deferred income -€3,867
down €3,867 (-73.2%), from €5,285 to €1,417
- Other debts +€1,000
up €1,000 (+12.2%), from €8,218 to €9,218
- Gross operating margin +€7,445
up €7,445 (+13.1%), from €56,856 to €64,302
- Staff costs -€3,566
down €3,566 (-6.9%), from €51,550 to €47,983
- Taxes +€2,143
up €2,143 (+767%), from €279 to €2,422
- Other operating charges +€1,212
up €1,212 (+80.7%), from €1,503 to €2,715
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 | €79,558 | €69,661 | -€9,897 | -12.4% |
| Fixed assets | 21/28 | €4,522 | €4,442 | -€79 | -1.8% |
| Tangible fixed assets | 22/27 | €4,522 | €4,442 | -€79 | -1.8% |
| Plant, machinery and equipment | 23 | €3,598 | €2,998 | -€600 | -16.7% |
| Furniture and vehicles | 24 | €924 | €1,444 | +€520 | +56.3% |
| Current assets | 29/58 | €75,037 | €65,219 | -€9,818 | -13.1% |
| Stocks and contracts in progress | 3 | €7,050 | €5,865 | -€1,185 | -16.8% |
| Stocks | 30/36 | €7,050 | €5,865 | -€1,185 | -16.8% |
| Amounts receivable within one year | 40/41 | €27,430 | €29,386 | +€1,957 | +7.1% |
| Trade receivables | 40 | €7,445 | €4,771 | -€2,675 | -35.9% |
| Other amounts receivable | 41 | €19,984 | €24,616 | +€4,631 | +23.2% |
| Cash at bank and in hand | 54/58 | €38,931 | €27,866 | -€11,065 | -28.4% |
| Deferred charges and accrued income | 490/1 | €1,626 | €2,102 | +€476 | +29.3% |
| Total equity and liabilities | 10/49 | €79,558 | €69,661 | -€9,897 | -12.4% |
| Equity | 10/15 | €15,737 | €25,863 | +€10,126 | +64.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,893 | €18,019 | +€10,126 | +128% |
| Distributable reserves | 133 | €7,893 | €18,019 | +€10,126 | +128% |
| Profit (loss) carried forward | 14 | €1,644 | €1,644 | = | 0.0% |
| Amounts payable | 17/49 | €63,821 | €43,798 | -€20,023 | -31.4% |
| Amounts payable within one year | 42/48 | €58,536 | €42,380 | -€16,156 | -27.6% |
| Trade debts | 44 | €29,968 | €18,413 | -€11,555 | -38.6% |
| Suppliers | 440/4 | €29,968 | €18,413 | -€11,555 | -38.6% |
| Taxes, remuneration and social security | 45 | €20,350 | €14,750 | -€5,600 | -27.5% |
| Taxes | 450/3 | €11,479 | €6,430 | -€5,050 | -44.0% |
| Remuneration and social security | 454/9 | €8,871 | €8,320 | -€551 | -6.2% |
| Other amounts payable | 47/48 | €8,218 | €9,218 | +€1,000 | +12.2% |
| Accrued charges and deferred income | 492/3 | €5,285 | €1,417 | -€3,867 | -73.2% |
| Remuneration, social security and pensions | 62 | €51,550 | €47,983 | -€3,566 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €869 | €1,054 | +€186 | +21.4% |
| Other operating charges | 640/8 | €1,503 | €2,715 | +€1,212 | +80.7% |
| Gross operating margin | 9900 | €56,856 | €64,302 | +€7,445 | +13.1% |
| Operating profit (loss) | 9901 | €2,936 | €12,549 | +€9,614 | +327% |
| Financial income | 75/76B | €1,613 | €1,376 | -€236 | -14.7% |
| Recurring financial income | 75 | €1,613 | €1,376 | -€236 | -14.7% |
| Financial charges | 65/66B | €1,476 | €1,377 | -€98 | -6.6% |
| Recurring financial charges | 65 | €1,476 | €1,377 | -€98 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €3,073 | €12,548 | +€9,475 | +308% |
| Income taxes | 67/77 | €279 | €2,422 | +€2,143 | +767% |
| Profit (loss) for the period | 9904 | €2,794 | €10,126 | +€7,333 | +262% |
| Profit (loss) for the period to be appropriated | 9905 | €2,794 | €10,126 | +€7,333 | +262% |
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 29 October 2026 via checked.be.