LES CROISETTES: 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 CROISETTES
Largest movements
- Tangible fixed assets -€14,495
down €14,495 (-30.9%), from €46,862 to €32,366
of which Leasing and similar rights: -€12,571
- Stocks and contracts +€6,251
up €6,251 (+2.9%), from €219,263 to €225,514
- Other debts +€132,318
up €132,318 (+113%), from €117,071 to €249,389
- Profit (loss) carried forward -€66,619
down €66,619 (-72.0%), from -€92,478 to -€159,097
- Short-term financial debts -€58,500
down €58,500 (-53.2%), from €110,000 to €51,500
- Debts after one year -€13,166
down €13,166 (-40.6%), from €32,410 to €19,244
- Tax, wage and social debts -€3,757
down €3,757 (-76.7%), from €4,901 to €1,144
- Gross operating margin -€12,177
down €12,177 (-43.5%), from -€27,973 to -€40,150
- Financial charges +€3,152
up €3,152 (+42.7%), from €7,379 to €10,530
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 | €300,709 | €293,836 | -€6,872 | -2.3% |
| Fixed assets | 21/28 | €46,862 | €32,366 | -€14,495 | -30.9% |
| Tangible fixed assets | 22/27 | €46,862 | €32,366 | -€14,495 | -30.9% |
| Plant, machinery and equipment | 23 | €2,251 | €598 | -€1,653 | -73.4% |
| Furniture and vehicles | 24 | €1,975 | €1,702 | -€272 | -13.8% |
| Leasing and similar rights | 25 | €42,636 | €30,066 | -€12,571 | -29.5% |
| Current assets | 29/58 | €253,847 | €261,470 | +€7,623 | +3.0% |
| Stocks and contracts in progress | 3 | €219,263 | €225,514 | +€6,251 | +2.9% |
| Stocks | 30/36 | €219,263 | €225,514 | +€6,251 | +2.9% |
| Amounts receivable within one year | 40/41 | €31,416 | €32,341 | +€924 | +2.9% |
| Trade receivables | 40 | €23,634 | €23,634 | = | 0.0% |
| Other amounts receivable | 41 | €7,782 | €8,707 | +€924 | +11.9% |
| Cash at bank and in hand | 54/58 | €926 | €1,926 | +€1,000 | +108% |
| Deferred charges and accrued income | 490/1 | €2,242 | €1,690 | -€552 | -24.6% |
| Total equity and liabilities | 10/49 | €300,709 | €293,836 | -€6,872 | -2.3% |
| Equity | 10/15 | €8,353 | -€58,266 | -€66,619 | |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €831 | €831 | = | 0.0% |
| Non-distributable reserves | 130/1 | €831 | €831 | = | 0.0% |
| Legal reserve | 130 | €831 | €831 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,478 | -€159,097 | -€66,619 | -72.0% |
| Amounts payable | 17/49 | €292,356 | €352,102 | +€59,747 | +20.4% |
| Amounts payable after more than one year | 17 | €32,410 | €19,244 | -€13,166 | -40.6% |
| Financial debts | 170/4 | €32,410 | €19,244 | -€13,166 | -40.6% |
| Amounts payable within one year | 42/48 | €259,946 | €332,858 | +€72,912 | +28.0% |
| Current portion of amounts payable after more than one year | 42 | €12,170 | €13,166 | +€996 | +8.2% |
| Financial debts | 43 | €110,000 | €51,500 | -€58,500 | -53.2% |
| Credit institutions | 430/8 | €110,000 | €51,500 | -€58,500 | -53.2% |
| Trade debts | 44 | €15,803 | €17,659 | +€1,856 | +11.7% |
| Suppliers | 440/4 | €15,803 | €17,659 | +€1,856 | +11.7% |
| Taxes, remuneration and social security | 45 | €4,901 | €1,144 | -€3,757 | -76.7% |
| Taxes | 450/3 | €4,901 | €1,144 | -€3,757 | -76.7% |
| Other amounts payable | 47/48 | €117,071 | €249,389 | +€132,318 | +113% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,444 | €15,073 | -€371 | -2.4% |
| Other operating charges | 640/8 | €265 | €299 | +€35 | +13.1% |
| Gross operating margin | 9900 | -€27,973 | -€40,150 | -€12,177 | -43.5% |
| Operating profit (loss) | 9901 | -€43,682 | -€55,522 | -€11,840 | -27.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €7,379 | €10,530 | +€3,152 | +42.7% |
| Recurring financial charges | 65 | €7,379 | €10,530 | +€3,152 | +42.7% |
| Profit (loss) for the period before taxes | 9903 | -€51,061 | -€66,053 | -€14,992 | -29.4% |
| Income taxes | 67/77 | €578 | €566 | -€13 | -2.2% |
| Profit (loss) for the period | 9904 | -€51,639 | -€66,619 | -€14,979 | -29.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,639 | -€66,619 | -€14,979 | -29.0% |
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 23 October 2026 via checked.be.