Les deux garçons: 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 deux garçons
Largest movements
- Cash +€13,116
up €13,116 (+394%), from €3,333 to €16,448
mainly Tax, wage and social debts (+€49,682) and Depreciation (+€21,532)
- Tangible fixed assets -€11,374
down €11,374 (-13.8%), from €82,235 to €70,861
of which Land and buildings: -€10,644
- Receivables within one year +€4,702
up €4,702 (+110%), from €4,272 to €8,974
of which Trade receivables: +€2,820
- Financial fixed assets +€4,200
up €4,200 (+525%), from €800 to €5,000
- Other debts -€58,506
down €58,506 (-93.6%), from €62,537 to €4,032
- Tax, wage and social debts +€49,682
up €49,682 (+166%), from €29,993 to €79,676
of which Remuneration and social security: +€35,808
- Trade debts +€16,088
up €16,088 (+63.7%), from €25,268 to €41,356
- Profit (loss) carried forward +€3,379
up €3,379 (+7.7%), from -€43,908 to -€40,529
- Turnover +€161,104
up €161,104 (+43.6%), from €369,667 to €530,771
- Gross operating margin +€118,376
up €118,376 (+97.1%), from €121,899 to €240,275
- Staff costs +€70,531
up €70,531 (+50.8%), from €138,925 to €209,456
- Purchases and services +€42,283
up €42,283 (+16.9%), from €250,434 to €292,717
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 | €93,891 | €104,534 | +€10,643 | +11.3% |
| Fixed assets | 21/28 | €83,035 | €75,861 | -€7,174 | -8.6% |
| Tangible fixed assets | 22/27 | €82,235 | €70,861 | -€11,374 | -13.8% |
| Land and buildings | 22 | €43,309 | €32,664 | -€10,644 | -24.6% |
| Plant, machinery and equipment | 23 | €14,538 | €18,246 | +€3,707 | +25.5% |
| Furniture and vehicles | 24 | €24,388 | €19,951 | -€4,437 | -18.2% |
| Financial fixed assets | 28 | €800 | €5,000 | +€4,200 | +525% |
| Current assets | 29/58 | €10,855 | €28,673 | +€17,818 | +164% |
| Stocks and contracts in progress | 3 | €3,251 | €3,251 | = | 0.0% |
| Stocks | 30/36 | €3,251 | €3,251 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,272 | €8,974 | +€4,702 | +110% |
| Trade receivables | 40 | - | €2,820 | +€2,820 | |
| Other amounts receivable | 41 | €4,272 | €6,154 | +€1,882 | +44.1% |
| Cash at bank and in hand | 54/58 | €3,333 | €16,448 | +€13,116 | +394% |
| Total equity and liabilities | 10/49 | €93,891 | €104,534 | +€10,643 | +11.3% |
| Equity | 10/15 | -€23,908 | -€20,529 | +€3,379 | +14.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Share premium | 1100/10 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,908 | -€40,529 | +€3,379 | +7.7% |
| Amounts payable | 17/49 | €117,799 | €125,063 | +€7,265 | +6.2% |
| Amounts payable within one year | 42/48 | €117,799 | €125,063 | +€7,265 | +6.2% |
| Trade debts | 44 | €25,268 | €41,356 | +€16,088 | +63.7% |
| Suppliers | 440/4 | €25,268 | €41,356 | +€16,088 | +63.7% |
| Taxes, remuneration and social security | 45 | €29,993 | €79,676 | +€49,682 | +166% |
| Taxes | 450/3 | €10,970 | €24,844 | +€13,874 | +126% |
| Remuneration and social security | 454/9 | €19,024 | €54,832 | +€35,808 | +188% |
| Other amounts payable | 47/48 | €62,537 | €4,032 | -€58,506 | -93.6% |
| Turnover | 70 | €369,667 | €530,771 | +€161,104 | +43.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €250,434 | €292,717 | +€42,283 | +16.9% |
| Remuneration, social security and pensions | 62 | €138,925 | €209,456 | +€70,531 | +50.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,644 | €21,532 | +€1,888 | +9.6% |
| Other operating charges | 640/8 | €2,526 | €1,918 | -€607 | -24.0% |
| Gross operating margin | 9900 | €121,899 | €240,275 | +€118,376 | +97.1% |
| Operating profit (loss) | 9901 | -€39,195 | €7,369 | +€46,564 | |
| Financial income | 75/76B | €20 | €0 | -€19 | -97.7% |
| Recurring financial income | 75 | €20 | €0 | -€19 | -97.7% |
| Financial charges | 65/66B | €4,733 | €3,991 | -€742 | -15.7% |
| Recurring financial charges | 65 | €4,733 | €3,991 | -€742 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | -€43,908 | €3,379 | +€47,287 | |
| Profit (loss) for the period | 9904 | -€43,908 | €3,379 | +€47,287 | |
| Profit (loss) for the period to be appropriated | 9905 | -€43,908 | €3,379 | +€47,287 |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.