LES CRESSES: 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 CRESSES
Largest movements
- Tangible fixed assets +€2.2m
up €2.2m (+113%), from €1.9m to €4.0m
of which Land and buildings: +€2.1m
- Cash +€68,645
up €68,645 (+160%), from €42,829 to €111,474
mainly Other debts (+€2.5m) and Depreciation (+€205,439)
- Other debts +€2.5m
up €2.5m (+277%), from €894,686 to €3.4m
- Profit (loss) carried forward -€330,747
down €330,747 (-363%), from -€91,083 to -€421,830
- Tax, wage and social debts +€74,680
new in 2025: €74,680
- Depreciation +€137,535
up €137,535 (+203%), from €67,904 to €205,439
- Gross operating margin -€67,666
down €67,666 (-234%), from -€28,879 to -€96,545
- Staff costs +€1,761
up €1,761 (+12.7%), from €13,916 to €15,677
- Financial charges -€1,664
down €1,664 (-50.4%), from €3,302 to €1,637
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 | €1,941,470 | €4,176,136 | +€2.2m | +115% |
| Fixed assets | 21/28 | €1,896,108 | €4,047,855 | +€2.2m | +113% |
| Tangible fixed assets | 22/27 | €1,896,108 | €4,047,855 | +€2.2m | +113% |
| Land and buildings | 22 | €1,832,787 | €3,952,033 | +€2.1m | +116% |
| Plant, machinery and equipment | 23 | €2,733 | €1,905 | -€828 | -30.3% |
| Furniture and vehicles | 24 | €45,652 | €78,982 | +€33,329 | +73.0% |
| Other tangible fixed assets | 26 | €14,936 | €14,936 | = | 0.0% |
| Current assets | 29/58 | €45,363 | €128,281 | +€82,918 | +183% |
| Amounts receivable within one year | 40/41 | €478 | €2,314 | +€1,835 | +384% |
| Trade receivables | 40 | €478 | €2,314 | +€1,835 | +384% |
| Cash at bank and in hand | 54/58 | €42,829 | €111,474 | +€68,645 | +160% |
| Deferred charges and accrued income | 490/1 | €2,055 | €14,493 | +€12,438 | +605% |
| Total equity and liabilities | 10/49 | €1,941,470 | €4,176,136 | +€2.2m | +115% |
| Equity | 10/15 | €1,034,671 | €703,924 | -€330,747 | -32.0% |
| Contributions | 10/11 | €1,107,938 | €1,107,938 | = | 0.0% |
| Capital | 10 | €1,107,938 | €1,107,938 | = | 0.0% |
| Issued capital | 100 | €1,107,938 | €1,107,938 | = | 0.0% |
| Reserves | 13 | €17,817 | €17,817 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,817 | €17,817 | = | 0.0% |
| Legal reserve | 130 | €17,817 | €17,817 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,083 | -€421,830 | -€330,747 | -363% |
| Amounts payable | 17/49 | €906,799 | €3,472,212 | +€2.6m | +283% |
| Amounts payable within one year | 42/48 | €906,799 | €3,472,212 | +€2.6m | +283% |
| Trade debts | 44 | €12,114 | €28,149 | +€16,035 | +132% |
| Suppliers | 440/4 | €12,114 | €28,149 | +€16,035 | +132% |
| Taxes, remuneration and social security | 45 | - | €74,680 | +€74,680 | |
| Taxes | 450/3 | - | €74,680 | +€74,680 | |
| Other amounts payable | 47/48 | €894,686 | €3,369,383 | +€2.5m | +277% |
| Remuneration, social security and pensions | 62 | €13,916 | €15,677 | +€1,761 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,904 | €205,439 | +€137,535 | +203% |
| Other operating charges | 640/8 | €11,047 | €11,449 | +€401 | +3.6% |
| Gross operating margin | 9900 | -€28,879 | -€96,545 | -€67,666 | -234% |
| Operating profit (loss) | 9901 | -€121,746 | -€329,109 | -€207,363 | -170% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €3,302 | €1,637 | -€1,664 | -50.4% |
| Recurring financial charges | 65 | €3,302 | €1,637 | -€1,664 | -50.4% |
| Profit (loss) for the period before taxes | 9903 | -€125,039 | -€330,747 | -€205,708 | -165% |
| Profit (loss) for the period | 9904 | -€125,039 | -€330,747 | -€205,708 | -165% |
| Profit (loss) for the period to be appropriated | 9905 | -€125,039 | -€330,747 | -€205,708 | -165% |
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.