Les Coquettes: 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 Coquettes
Largest movements
- Tangible fixed assets -€6,153
down €6,153 (-33.8%), from €18,191 to €12,037
of which Plant, machinery and equipment: -€6,764
- Stocks and contracts +€1,934
up €1,934 (+15.3%), from €12,656 to €14,590
- Cash +€1,717
up €1,717 (+6.8%), from €25,237 to €26,954
mainly Tax, wage and social debts (+€14,095) and Depreciation (+€7,653)
- Deferred charges and accrued income -€1,576
down €1,576 (-87.4%), from €1,804 to €228
- Receivables within one year -€1,268
down €1,268 (-8.8%), from €14,482 to €13,214
of which Other amounts receivable: -€3,379
- Debts after one year -€19,086
down €19,086 (-54.9%), from €34,764 to €15,678
- Tax, wage and social debts +€14,095
up €14,095 (+30.7%), from €45,939 to €60,033
of which Taxes: +€7,991
- Trade debts -€5,373
down €5,373 (-15.7%), from €34,212 to €28,839
- Current portion of long-term debt +€3,190
up €3,190 (+12.6%), from €25,368 to €28,557
- Profit (loss) carried forward +€1,828
up €1,828 (+2.1%), from -€88,247 to -€86,419
- Gross operating margin +€17,379
up €17,379 (+8.1%), from €215,373 to €232,752
- Depreciation -€11,802
down €11,802 (-60.7%), from €19,456 to €7,653
- Financial charges +€6,491
up €6,491 (+145%), from €4,461 to €10,953
- Staff costs -€6,318
down €6,318 (-3.0%), from €210,962 to €204,645
- Other operating charges +€3,664
up €3,664 (+91.2%), from €4,016 to €7,680
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 | €72,461 | €67,114 | -€5,347 | -7.4% |
| Fixed assets | 21/28 | €18,281 | €12,128 | -€6,153 | -33.7% |
| Tangible fixed assets | 22/27 | €18,191 | €12,037 | -€6,153 | -33.8% |
| Plant, machinery and equipment | 23 | €17,334 | €10,570 | -€6,764 | -39.0% |
| Furniture and vehicles | 24 | €857 | €1,467 | +€610 | +71.2% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €54,180 | €54,986 | +€806 | +1.5% |
| Stocks and contracts in progress | 3 | €12,656 | €14,590 | +€1,934 | +15.3% |
| Stocks | 30/36 | €12,656 | €14,590 | +€1,934 | +15.3% |
| Amounts receivable within one year | 40/41 | €14,482 | €13,214 | -€1,268 | -8.8% |
| Trade receivables | 40 | - | €2,111 | +€2,111 | |
| Other amounts receivable | 41 | €14,482 | €11,103 | -€3,379 | -23.3% |
| Cash at bank and in hand | 54/58 | €25,237 | €26,954 | +€1,717 | +6.8% |
| Deferred charges and accrued income | 490/1 | €1,804 | €228 | -€1,576 | -87.4% |
| Total equity and liabilities | 10/49 | €72,461 | €67,114 | -€5,347 | -7.4% |
| Equity | 10/15 | -€68,247 | -€66,419 | +€1,828 | +2.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,247 | -€86,419 | +€1,828 | +2.1% |
| Amounts payable | 17/49 | €140,708 | €133,533 | -€7,175 | -5.1% |
| Amounts payable after more than one year | 17 | €34,764 | €15,678 | -€19,086 | -54.9% |
| Financial debts | 170/4 | €34,764 | €15,678 | -€19,086 | -54.9% |
| Amounts payable within one year | 42/48 | €105,944 | €117,855 | +€11,911 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | €25,368 | €28,557 | +€3,190 | +12.6% |
| Trade debts | 44 | €34,212 | €28,839 | -€5,373 | -15.7% |
| Suppliers | 440/4 | €34,212 | €28,839 | -€5,373 | -15.7% |
| Taxes, remuneration and social security | 45 | €45,939 | €60,033 | +€14,095 | +30.7% |
| Taxes | 450/3 | €19,104 | €27,095 | +€7,991 | +41.8% |
| Remuneration and social security | 454/9 | €26,835 | €32,939 | +€6,104 | +22.7% |
| Other amounts payable | 47/48 | €425 | €425 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | -€0 | -100% |
| Remuneration, social security and pensions | 62 | €210,962 | €204,645 | -€6,318 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,456 | €7,653 | -€11,802 | -60.7% |
| Other operating charges | 640/8 | €4,016 | €7,680 | +€3,664 | +91.2% |
| Non-recurring operating charges | 66A | - | €125 | +€125 | |
| Gross operating margin | 9900 | €215,373 | €232,752 | +€17,379 | +8.1% |
| Operating profit (loss) | 9901 | -€19,062 | €12,648 | +€31,710 | |
| Financial income | 75/76B | €557 | €132 | -€425 | -76.3% |
| Recurring financial income | 75 | €557 | €132 | -€425 | -76.3% |
| Financial charges | 65/66B | €4,461 | €10,953 | +€6,491 | +145% |
| Recurring financial charges | 65 | €4,461 | €10,953 | +€6,491 | +145% |
| Profit (loss) for the period before taxes | 9903 | -€22,966 | €1,828 | +€24,794 | |
| Profit (loss) for the period | 9904 | -€22,966 | €1,828 | +€24,794 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,966 | €1,828 | +€24,794 |
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 22 October 2026 via checked.be.