Les Coquelicots: 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.
What changed
Les Coquelicots
NACE 88.993, Social work activities without accommodation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€72,734
2024 · €53,059-€125,793
Equity
€536,032
2024 · €601,624-€65,593
Cash
€363,462
2024 · €367,191-€3,729
Balance sheet total
€1.0m
2024 · €1.1m-€21,117
Largest movements
Assets
- Receivables within one year -€19,183
down €19,183 (-40.3%), from €47,600 to €28,416
of which Other amounts receivable: -€17,163
- Tangible fixed assets +€12,753
up €12,753 (+2.0%), from €637,398 to €650,151
of which Furniture and vehicles: +€17,089
- Deferred charges and accrued income -€10,958
no longer reported in 2025 (was €10,958)
Equity and liabilities
- Profit (loss) carried forward -€72,734
down €72,734 (-26.3%), from €276,336 to €203,601
- Accrued charges and deferred income +€38,358
up €38,358 (+26.1%), from €147,114 to €185,471
Income statement
- Gross operating margin -€133,087
down €133,087 (-11.3%), from €1.2m to €1.0m
- Turnover -€22,606
down €22,606 (-24.8%), from €91,254 to €68,648
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.
Result 2024
€53,059
Gross operating margin
-€133,087
Staff costs
+€3,378
Depreciation
-€10,068
Other operating charges
+€9,456
Other operating items
+€4,878
Financial income
+€118
Financial charges
-€468
Result 2025
-€72,734
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€56,947
Investment
-€71,298
Financing
+€10,623
Cash 2024
€367,191
From operations (derived)
+€56,947
Net result for the year
-€72,734
Depreciation
+€58,545
Receivables within one year
+€19,183
Deferred charges and accrued income
+€10,958
Debts within one year
+€2,636
Accrued charges and deferred income
+€38,358
Investment (derived)
-€71,298
Investment in fixed assets (net)
-€71,298
Financing
+€10,623
Debts after one year
+€3,481
Contributions, distributions and other
+€7,142
Cash 2025
€363,462
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,063,447 | €1,042,330 | -€21,117 | -2.0% |
| Fixed assets | 21/28 | €637,698 | €650,451 | +€12,753 | +2.0% |
| Tangible fixed assets | 22/27 | €637,398 | €650,151 | +€12,753 | +2.0% |
| Land and buildings | 22 | €583,621 | €581,663 | -€1,958 | -0.3% |
| Plant, machinery and equipment | 23 | €12,232 | €9,854 | -€2,378 | -19.4% |
| Furniture and vehicles | 24 | €41,545 | €58,634 | +€17,089 | +41.1% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €425,749 | €391,878 | -€33,871 | -8.0% |
| Amounts receivable within one year | 40/41 | €47,600 | €28,416 | -€19,183 | -40.3% |
| Trade receivables | 40 | €11,926 | €9,905 | -€2,021 | -16.9% |
| Other amounts receivable | 41 | €35,674 | €18,511 | -€17,163 | -48.1% |
| Cash at bank and in hand | 54/58 | €367,191 | €363,462 | -€3,729 | -1.0% |
| Deferred charges and accrued income | 490/1 | €10,958 | - | -€10,958 | |
| Total equity and liabilities | 10/49 | €1,063,447 | €1,042,330 | -€21,117 | -2.0% |
| Equity | 10/15 | €601,624 | €536,032 | -€65,593 | -10.9% |
| Profit (loss) carried forward | 14 | €276,336 | €203,601 | -€72,734 | -26.3% |
| Investment grants | 15 | €325,289 | €332,430 | +€7,142 | +2.2% |
| Amounts payable | 17/49 | €461,823 | €506,298 | +€44,475 | +9.6% |
| Amounts payable after more than one year | 17 | €56,269 | €59,750 | +€3,481 | +6.2% |
| Financial debts | 170/4 | €56,269 | €59,750 | +€3,481 | +6.2% |
| Amounts payable within one year | 42/48 | €258,440 | €261,076 | +€2,636 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €24,102 | €24,980 | +€877 | +3.6% |
| Trade debts | 44 | €12,476 | €25,947 | +€13,471 | +108% |
| Suppliers | 440/4 | €12,476 | €25,947 | +€13,471 | +108% |
| Taxes, remuneration and social security | 45 | €186,101 | €183,269 | -€2,832 | -1.5% |
| Taxes | 450/3 | €23,277 | €23,756 | +€479 | +2.1% |
| Remuneration and social security | 454/9 | €162,824 | €159,513 | -€3,311 | -2.0% |
| Accrued charges and deferred income | 492/3 | €147,114 | €185,471 | +€38,358 | +26.1% |
| Turnover | 70 | €91,254 | €68,648 | -€22,606 | -24.8% |
| Membership fees, donations, legacies and grants | 73 | €1,200,320 | €1,287,231 | +€86,911 | +7.2% |
| Non-recurring operating income | 76A | €61,985 | €6,081 | -€55,904 | -90.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €174,562 | €178,754 | +€4,192 | +2.4% |
| Remuneration, social security and pensions | 62 | €1,080,340 | €1,076,963 | -€3,378 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,477 | €58,545 | +€10,068 | +20.8% |
| Other operating charges | 640/8 | €9,456 | - | -€9,456 | |
| Non-recurring operating charges | 66A | €5,062 | €184 | -€4,878 | -96.4% |
| Gross operating margin | 9900 | €1,178,996 | €1,045,909 | -€133,087 | -11.3% |
| Operating profit (loss) | 9901 | €35,659 | -€89,783 | -€125,443 | |
| Financial income | 75/76B | €21,348 | €21,466 | +€118 | +0.6% |
| Recurring financial income | 75 | €21,348 | €21,466 | +€118 | +0.6% |
| Financial charges | 65/66B | €3,948 | €4,416 | +€468 | +11.9% |
| Recurring financial charges | 65 | €3,948 | €4,416 | +€468 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €53,059 | -€72,734 | -€125,793 | |
| Profit (loss) for the period | 9904 | €53,059 | -€72,734 | -€125,793 | |
| Profit (loss) for the period to be appropriated | 9905 | €53,059 | -€72,734 | -€125,793 |
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 18 October 2026 via checked.be.