LES ECRITS RESTENT: 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 ECRITS RESTENT
Largest movements
- Receivables within one year -€18,608
down €18,608 (-35.5%), from €52,372 to €33,764
of which Other amounts receivable: -€28,443
- Cash -€10,259
down €10,259 (-27.4%), from €37,441 to €27,182
mainly Other debts (-€25,500) and Net result for the year (-€2,654)
- Deferred charges and accrued income +€2,011
up €2,011 (+61.8%), from €3,253 to €5,264
- Other debts -€25,500
no longer reported in 2025 (was €25,500)
- Profit (loss) carried forward -€2,654
down €2,654 (-10.5%), from €25,311 to €22,656
- Trade debts +€1,563
up €1,563 (+63.3%), from €2,469 to €4,032
- Tax, wage and social debts -€1,217
down €1,217 (-6.7%), from €18,056 to €16,839
of which Taxes: -€4,504
- Gross operating margin -€16,354
down €16,354 (-22.6%), from €72,446 to €56,092
- Staff costs -€4,514
down €4,514 (-8.6%), from €52,353 to €47,839
- Taxes -€3,041
down €3,041 (-95.6%), from €3,180 to €139
- Other operating charges +€2,825
up €2,825 (+60.1%), from €4,703 to €7,528
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 | €94,579 | €67,071 | -€27,508 | -29.1% |
| Fixed assets | 21/28 | €1,513 | €860 | -€652 | -43.1% |
| Tangible fixed assets | 22/27 | €1,253 | €753 | -€500 | -39.9% |
| Furniture and vehicles | 24 | €1,253 | €753 | -€500 | -39.9% |
| Financial fixed assets | 28 | €260 | €108 | -€152 | -58.6% |
| Current assets | 29/58 | €93,066 | €66,211 | -€26,855 | -28.9% |
| Amounts receivable within one year | 40/41 | €52,372 | €33,764 | -€18,608 | -35.5% |
| Trade receivables | 40 | €9,184 | €19,020 | +€9,836 | +107% |
| Other amounts receivable | 41 | €43,188 | €14,744 | -€28,443 | -65.9% |
| Cash at bank and in hand | 54/58 | €37,441 | €27,182 | -€10,259 | -27.4% |
| Deferred charges and accrued income | 490/1 | €3,253 | €5,264 | +€2,011 | +61.8% |
| Total equity and liabilities | 10/49 | €94,579 | €67,071 | -€27,508 | -29.1% |
| Equity | 10/15 | €44,778 | €42,123 | -€2,654 | -5.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €867 | €867 | = | 0.0% |
| Non-distributable reserves | 130/1 | €867 | €867 | = | 0.0% |
| Reserves not available under the articles | 1311 | €867 | €867 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,311 | €22,656 | -€2,654 | -10.5% |
| Amounts payable | 17/49 | €49,801 | €24,948 | -€24,853 | -49.9% |
| Amounts payable after more than one year | 17 | €3,401 | €3,401 | = | 0.0% |
| Other amounts payable | 178/9 | €3,401 | €3,401 | = | 0.0% |
| Amounts payable within one year | 42/48 | €46,025 | €21,547 | -€24,478 | -53.2% |
| Financial debts | 43 | - | €677 | +€677 | |
| Credit institutions | 430/8 | - | €677 | +€677 | |
| Trade debts | 44 | €2,469 | €4,032 | +€1,563 | +63.3% |
| Suppliers | 440/4 | €2,469 | €4,032 | +€1,563 | +63.3% |
| Taxes, remuneration and social security | 45 | €18,056 | €16,839 | -€1,217 | -6.7% |
| Taxes | 450/3 | €6,664 | €2,160 | -€4,504 | -67.6% |
| Remuneration and social security | 454/9 | €11,392 | €14,678 | +€3,286 | +28.8% |
| Other amounts payable | 47/48 | €25,500 | - | -€25,500 | |
| Accrued charges and deferred income | 492/3 | €375 | - | -€375 | |
| Remuneration, social security and pensions | 62 | €52,353 | €47,839 | -€4,514 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €340 | €500 | +€160 | +47.0% |
| Other operating charges | 640/8 | €4,703 | €7,528 | +€2,825 | +60.1% |
| Gross operating margin | 9900 | €72,446 | €56,092 | -€16,354 | -22.6% |
| Operating profit (loss) | 9901 | €15,050 | €225 | -€14,825 | -98.5% |
| Financial income | 75/76B | €15 | €31 | +€16 | +101% |
| Recurring financial income | 75 | €15 | €31 | +€16 | +101% |
| Financial charges | 65/66B | €2,909 | €2,772 | -€137 | -4.7% |
| Recurring financial charges | 65 | €2,909 | €2,772 | -€137 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €12,156 | -€2,516 | -€14,672 | |
| Income taxes | 67/77 | €3,180 | €139 | -€3,041 | -95.6% |
| Profit (loss) for the period | 9904 | €8,976 | -€2,654 | -€11,630 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,976 | -€2,654 | -€11,630 |
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 31 October 2026 via checked.be.