LES DELICES D'ACHILLE: what changed
LES DELICES D'ACHILLE
Largest movements
- Cash +€25,518
up €25,518 (+93.5%), from €27,293 to €52,811
mainly Net result for the year (+€12,961) and Depreciation (+€6,469)
- Tangible fixed assets -€3,052
down €3,052 (-14.5%), from €21,118 to €18,066
of which Plant, machinery and equipment: -€3,801
- Receivables within one year -€1,671
down €1,671 (-23.8%), from €7,017 to €5,346
of which Other amounts receivable: -€2,862
- Profit (loss) carried forward +€12,961
up €12,961 (+38.9%), from €33,286 to €46,247
- Tax, wage and social debts +€5,848
up €5,848 (+56.2%), from €10,406 to €16,254
- Trade debts +€1,889
up €1,889 (+208%), from €909 to €2,798
- Gross operating margin -€26,454
down €26,454 (-51.9%), from €50,936 to €24,482
- Taxes -€6,094
down €6,094 (-58.6%), from €10,406 to €4,312
- Other operating charges -€542
down €542 (-57.6%), from €942 to €400
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,089 | €79,142 | +€21,053 | +36.2% |
| Fixed assets | 21/28 | €21,118 | €18,066 | -€3,052 | -14.5% |
| Tangible fixed assets | 22/27 | €21,118 | €18,066 | -€3,052 | -14.5% |
| Plant, machinery and equipment | 23 | €21,118 | €17,317 | -€3,801 | -18.0% |
| Furniture and vehicles | 24 | - | €749 | +€749 | |
| Current assets | 29/58 | €36,971 | €61,076 | +€24,105 | +65.2% |
| Stocks and contracts in progress | 3 | €2,661 | €2,919 | +€259 | +9.7% |
| Stocks | 30/36 | €2,661 | €2,919 | +€259 | +9.7% |
| Amounts receivable within one year | 40/41 | €7,017 | €5,346 | -€1,671 | -23.8% |
| Trade receivables | 40 | €3,835 | €5,026 | +€1,191 | +31.1% |
| Other amounts receivable | 41 | €3,182 | €320 | -€2,862 | -89.9% |
| Cash at bank and in hand | 54/58 | €27,293 | €52,811 | +€25,518 | +93.5% |
| Total equity and liabilities | 10/49 | €58,089 | €79,142 | +€21,053 | +36.2% |
| Equity | 10/15 | €39,286 | €52,247 | +€12,961 | +33.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,286 | €46,247 | +€12,961 | +38.9% |
| Amounts payable | 17/49 | €18,803 | €26,896 | +€8,092 | +43.0% |
| Amounts payable within one year | 42/48 | €18,803 | €26,896 | +€8,092 | +43.0% |
| Trade debts | 44 | €909 | €2,798 | +€1,889 | +208% |
| Suppliers | 440/4 | €909 | €2,798 | +€1,889 | +208% |
| Taxes, remuneration and social security | 45 | €10,406 | €16,254 | +€5,848 | +56.2% |
| Taxes | 450/3 | €10,406 | €16,254 | +€5,848 | +56.2% |
| Other amounts payable | 47/48 | €7,489 | €7,844 | +€355 | +4.7% |
| Remuneration, social security and pensions | 62 | - | €232 | +€232 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,159 | €6,469 | +€310 | +5.0% |
| Other operating charges | 640/8 | €942 | €400 | -€542 | -57.6% |
| Gross operating margin | 9900 | €50,936 | €24,482 | -€26,454 | -51.9% |
| Operating profit (loss) | 9901 | €43,836 | €17,382 | -€26,454 | -60.3% |
| Financial income | 75/76B | €12 | €0 | -€12 | -99.6% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -99.6% |
| Financial charges | 65/66B | €156 | €108 | -€48 | -30.7% |
| Recurring financial charges | 65 | €156 | €108 | -€48 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €43,691 | €17,273 | -€26,418 | -60.5% |
| Income taxes | 67/77 | €10,406 | €4,312 | -€6,094 | -58.6% |
| Profit (loss) for the period | 9904 | €33,286 | €12,961 | -€20,324 | -61.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,286 | €12,961 | -€20,324 | -61.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.