LES FOLIES: 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 FOLIES
Largest movements
- Stocks and contracts +€20,313
up €20,313 (+73.5%), from €27,629 to €47,942
- Cash +€2,055
up €2,055 (+30.2%), from €6,809 to €8,864
mainly Trade debts (+€23,212) and Tax, wage and social debts (+€9,579)
- Receivables within one year +€1,602
up €1,602 (+17.9%), from €8,935 to €10,538
of which Other amounts receivable: +€1,689
- Tangible fixed assets -€1,351
down €1,351 (-30.8%), from €4,381 to €3,030
- Trade debts +€23,212
up €23,212 (+109%), from €21,308 to €44,520
- Profit (loss) carried forward -€10,052
down €10,052 (-54.3%), from -€18,507 to -€28,559
- Tax, wage and social debts +€9,579
up €9,579 (+31.9%), from €30,061 to €39,640
of which Taxes: +€9,579
- Gross operating margin -€12,118
down €12,118 (-84.3%), from €14,381 to €2,262
- Other operating charges -€2,941
down €2,941 (-29.8%), from €9,884 to €6,943
- Financial income +€1,158
up €1,158 (+501%), from €231 to €1,389
- Financial charges +€958
up €958 (+21.5%), from €4,452 to €5,409
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 | €47,862 | €70,601 | +€22,739 | +47.5% |
| Fixed assets | 21/28 | €4,381 | €3,030 | -€1,351 | -30.8% |
| Tangible fixed assets | 22/27 | €4,381 | €3,030 | -€1,351 | -30.8% |
| Plant, machinery and equipment | 23 | €562 | €29 | -€533 | -94.8% |
| Furniture and vehicles | 24 | €463 | €43 | -€420 | -90.8% |
| Other tangible fixed assets | 26 | €3,356 | €2,958 | -€398 | -11.9% |
| Current assets | 29/58 | €43,481 | €67,571 | +€24,090 | +55.4% |
| Stocks and contracts in progress | 3 | €27,629 | €47,942 | +€20,313 | +73.5% |
| Stocks | 30/36 | €27,629 | €47,942 | +€20,313 | +73.5% |
| Amounts receivable within one year | 40/41 | €8,935 | €10,538 | +€1,602 | +17.9% |
| Trade receivables | 40 | €4,848 | €4,761 | -€87 | -1.8% |
| Other amounts receivable | 41 | €4,088 | €5,777 | +€1,689 | +41.3% |
| Cash at bank and in hand | 54/58 | €6,809 | €8,864 | +€2,055 | +30.2% |
| Deferred charges and accrued income | 490/1 | €108 | €228 | +€120 | +111% |
| Total equity and liabilities | 10/49 | €47,862 | €70,601 | +€22,739 | +47.5% |
| Equity | 10/15 | -€3,507 | -€13,559 | -€10,052 | -287% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,507 | -€28,559 | -€10,052 | -54.3% |
| Amounts payable | 17/49 | €51,369 | €84,160 | +€32,791 | +63.8% |
| Amounts payable within one year | 42/48 | €51,369 | €84,160 | +€32,791 | +63.8% |
| Trade debts | 44 | €21,308 | €44,520 | +€23,212 | +109% |
| Suppliers | 440/4 | €21,308 | €44,520 | +€23,212 | +109% |
| Taxes, remuneration and social security | 45 | €30,061 | €39,640 | +€9,579 | +31.9% |
| Taxes | 450/3 | €30,061 | €39,640 | +€9,579 | +31.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €49 | €0 | -€49 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,351 | €1,351 | = | 0.0% |
| Other operating charges | 640/8 | €9,884 | €6,943 | -€2,941 | -29.8% |
| Gross operating margin | 9900 | €14,381 | €2,262 | -€12,118 | -84.3% |
| Operating profit (loss) | 9901 | €3,096 | -€6,032 | -€9,128 | |
| Financial income | 75/76B | €231 | €1,389 | +€1,158 | +501% |
| Recurring financial income | 75 | €231 | €1,389 | +€1,158 | +501% |
| Financial charges | 65/66B | €4,452 | €5,409 | +€958 | +21.5% |
| Recurring financial charges | 65 | €4,452 | €5,409 | +€958 | +21.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,124 | -€10,052 | -€8,927 | -794% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€1,124 | -€10,052 | -€8,927 | -794% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,124 | -€10,052 | -€8,927 | -794% |
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.