Les Débrouillardes: 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 Débrouillardes
Largest movements
- Current investments +€35,000
up €35,000 (+87.5%), from €40,000 to €75,000
- Deferred charges and accrued income -€19,313
down €19,313 (-85.3%), from €22,636 to €3,323
- Tangible fixed assets +€2,663
up €2,663 (+282%), from €944 to €3,607
of which Furniture and vehicles: +€1,816
- Financial fixed assets +€1,634
up €1,634 (+79.8%), from €2,048 to €3,681
- Trade debts -€21,357
down €21,357 (-38.8%), from €55,077 to €33,720
- Reserves +€13,589
up €13,589 (+93.7%), from €14,497 to €28,086
of which Distributable reserves: +€13,589
- Tax, wage and social debts +€10,133
up €10,133 (+3,502%), from €289 to €10,422
of which Taxes: +€5,235
- Accrued charges and deferred income +€9,451
up €9,451 (+27.3%), from €34,592 to €44,043
- Other debts +€7,142
up €7,142 (+409%), from €1,747 to €8,889
- Gross operating margin +€40,881
up €40,881 (+154%), from €26,563 to €67,444
- Staff costs +€22,590
up €22,590 (+106%), from €21,217 to €43,807
- Taxes +€4,460
up €4,460 (+4,554%), from €98 to €4,558
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 | €112,402 | €131,361 | +€18,958 | +16.9% |
| Fixed assets | 21/28 | €12,986 | €16,083 | +€3,097 | +23.9% |
| Intangible fixed assets | 21 | €9,994 | €8,796 | -€1,199 | -12.0% |
| Tangible fixed assets | 22/27 | €944 | €3,607 | +€2,663 | +282% |
| Plant, machinery and equipment | 23 | - | €847 | +€847 | |
| Furniture and vehicles | 24 | €944 | €2,760 | +€1,816 | +192% |
| Financial fixed assets | 28 | €2,048 | €3,681 | +€1,634 | +79.8% |
| Current assets | 29/58 | €99,416 | €115,277 | +€15,861 | +16.0% |
| Stocks and contracts in progress | 3 | €2,661 | €2,661 | = | 0.0% |
| Stocks | 30/36 | €2,661 | €2,661 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,079 | €29,042 | -€37 | -0.1% |
| Trade receivables | 40 | €13,833 | €17,778 | +€3,945 | +28.5% |
| Other amounts receivable | 41 | €15,246 | €11,264 | -€3,982 | -26.1% |
| Current investments | 50/53 | €40,000 | €75,000 | +€35,000 | +87.5% |
| Cash at bank and in hand | 54/58 | €5,041 | €5,252 | +€211 | +4.2% |
| Deferred charges and accrued income | 490/1 | €22,636 | €3,323 | -€19,313 | -85.3% |
| Total equity and liabilities | 10/49 | €112,402 | €131,361 | +€18,958 | +16.9% |
| Equity | 10/15 | €20,697 | €34,286 | +€13,589 | +65.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,497 | €28,086 | +€13,589 | +93.7% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €12,642 | €26,231 | +€13,589 | +107% |
| Amounts payable | 17/49 | €91,705 | €97,074 | +€5,370 | +5.9% |
| Amounts payable within one year | 42/48 | €57,113 | €53,031 | -€4,082 | -7.1% |
| Trade debts | 44 | €55,077 | €33,720 | -€21,357 | -38.8% |
| Suppliers | 440/4 | €55,077 | €33,720 | -€21,357 | -38.8% |
| Taxes, remuneration and social security | 45 | €289 | €10,422 | +€10,133 | +3,502% |
| Taxes | 450/3 | €289 | €5,525 | +€5,235 | +1,810% |
| Remuneration and social security | 454/9 | - | €4,898 | +€4,898 | |
| Other amounts payable | 47/48 | €1,747 | €8,889 | +€7,142 | +409% |
| Accrued charges and deferred income | 492/3 | €34,592 | €44,043 | +€9,451 | +27.3% |
| Remuneration, social security and pensions | 62 | €21,217 | €43,807 | +€22,590 | +106% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,043 | €4,653 | +€609 | +15.1% |
| Other operating charges | 640/8 | €494 | €790 | +€297 | +60.1% |
| Gross operating margin | 9900 | €26,563 | €67,444 | +€40,881 | +154% |
| Operating profit (loss) | 9901 | €809 | €18,194 | +€17,385 | +2,149% |
| Financial income | 75/76B | €34 | €243 | +€209 | +611% |
| Recurring financial income | 75 | €34 | €243 | +€209 | +611% |
| Financial charges | 65/66B | -€12 | €289 | +€302 | |
| Recurring financial charges | 65 | -€12 | €289 | +€302 | |
| Profit (loss) for the period before taxes | 9903 | €855 | €18,147 | +€17,291 | +2,021% |
| Income taxes | 67/77 | €98 | €4,558 | +€4,460 | +4,554% |
| Profit (loss) for the period | 9904 | €757 | €13,589 | +€12,831 | +1,694% |
| Profit (loss) for the period to be appropriated | 9905 | €757 | €13,589 | +€12,831 | +1,694% |
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 26 October 2026 via checked.be.