LES CIGALES: 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 CIGALES
Largest movements
- Tangible fixed assets -€4,013
down €4,013 (-14.3%), from €28,139 to €24,126
of which Furniture and vehicles: -€2,115
- Cash +€3,785
up €3,785 (+71.7%), from €5,279 to €9,063
mainly Net result for the year (+€8,341) and Depreciation (+€4,013)
- Trade debts -€8,543
down €8,543 (-33.6%), from €25,452 to €16,909
- Profit (loss) carried forward +€8,341
up €8,341 (+13.6%), from -€61,420 to -€53,079
- Gross operating margin +€13,332
up €13,332, from -€290 to €13,043
- Depreciation -€268
down €268 (-6.3%), from €4,281 to €4,013
- Other operating charges -€174
down €174 (-22.8%), from €763 to €589
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 | €36,060 | €35,737 | -€323 | -0.9% |
| Fixed assets | 21/28 | €28,139 | €24,126 | -€4,013 | -14.3% |
| Tangible fixed assets | 22/27 | €28,139 | €24,126 | -€4,013 | -14.3% |
| Land and buildings | 22 | €6,280 | €6,280 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,547 | €649 | -€1,898 | -74.5% |
| Furniture and vehicles | 24 | €19,312 | €17,197 | -€2,115 | -11.0% |
| Current assets | 29/58 | €7,921 | €11,611 | +€3,690 | +46.6% |
| Amounts receivable within one year | 40/41 | €2,389 | €2,521 | +€132 | +5.5% |
| Trade receivables | 40 | €1,689 | €1,951 | +€262 | +15.5% |
| Other amounts receivable | 41 | €699 | €570 | -€129 | -18.5% |
| Cash at bank and in hand | 54/58 | €5,279 | €9,063 | +€3,785 | +71.7% |
| Deferred charges and accrued income | 490/1 | €254 | €26 | -€227 | -89.6% |
| Total equity and liabilities | 10/49 | €36,060 | €35,737 | -€323 | -0.9% |
| Equity | 10/15 | -€53,420 | -€45,079 | +€8,341 | +15.6% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,420 | -€53,079 | +€8,341 | +13.6% |
| Amounts payable | 17/49 | €89,480 | €80,816 | -€8,664 | -9.7% |
| Amounts payable within one year | 42/48 | €89,480 | €80,816 | -€8,664 | -9.7% |
| Trade debts | 44 | €25,452 | €16,909 | -€8,543 | -33.6% |
| Suppliers | 440/4 | €25,452 | €16,909 | -€8,543 | -33.6% |
| Taxes, remuneration and social security | 45 | €33 | €33 | = | 0.0% |
| Taxes | 450/3 | €33 | €33 | = | 0.0% |
| Other amounts payable | 47/48 | €63,995 | €63,874 | -€122 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,281 | €4,013 | -€268 | -6.3% |
| Other operating charges | 640/8 | €763 | €589 | -€174 | -22.8% |
| Gross operating margin | 9900 | -€290 | €13,043 | +€13,332 | |
| Operating profit (loss) | 9901 | -€5,333 | €8,441 | +€13,774 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €45 | €99 | +€55 | +123% |
| Recurring financial charges | 65 | €45 | €99 | +€55 | +123% |
| Profit (loss) for the period before taxes | 9903 | -€5,378 | €8,341 | +€13,719 | |
| Profit (loss) for the period | 9904 | -€5,378 | €8,341 | +€13,719 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,378 | €8,341 | +€13,719 |
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 25 October 2026 via checked.be.