LES GARCONS: 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 GARCONS
Largest movements
- Stocks and contracts -€21,565
down €21,565 (-19.1%), from €112,673 to €91,108
- Receivables within one year +€7,936
up €7,936 (+61.6%), from €12,892 to €20,828
of which Trade receivables: +€9,845
- Tangible fixed assets -€5,399
down €5,399 (-33.9%), from €15,929 to €10,530
of which Furniture and vehicles: -€2,799
- Trade debts -€21,158
down €21,158 (-32.9%), from €64,304 to €43,146
- Profit (loss) carried forward +€13,853
up €13,853, from -€8,925 to €4,928
- Tax, wage and social debts -€13,072
down €13,072 (-33.7%), from €38,795 to €25,723
of which Taxes: -€9,144
- Staff costs -€13,113
down €13,113 (-20.2%), from €64,842 to €51,729
- Gross operating margin -€8,568
down €8,568 (-10.1%), from €85,118 to €76,550
- Other operating charges -€6,350
down €6,350 (-66.9%), from €9,491 to €3,141
- Financial charges -€1,572
down €1,572 (-47.3%), from €3,326 to €1,754
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €157,378 | €138,140 | -€19,238 | -12.2% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €17,834 | €12,405 | -€5,429 | -30.4% |
| Intangible fixed assets | 21 | €30 | €0 | -€30 | -100% |
| Tangible fixed assets | 22/27 | €15,929 | €10,530 | -€5,399 | -33.9% |
| Plant, machinery and equipment | 23 | €3,160 | €2,370 | -€790 | -25.0% |
| Furniture and vehicles | 24 | €10,146 | €7,347 | -€2,799 | -27.6% |
| Other tangible fixed assets | 26 | €2,623 | €813 | -€1,810 | -69.0% |
| Financial fixed assets | 28 | €1,875 | €1,875 | = | 0.0% |
| Current assets | 29/58 | €139,544 | €125,735 | -€13,810 | -9.9% |
| Stocks and contracts in progress | 3 | €112,673 | €91,108 | -€21,565 | -19.1% |
| Stocks | 30/36 | €112,673 | €91,108 | -€21,565 | -19.1% |
| Amounts receivable within one year | 40/41 | €12,892 | €20,828 | +€7,936 | +61.6% |
| Trade receivables | 40 | €9,700 | €19,545 | +€9,845 | +101% |
| Other amounts receivable | 41 | €3,192 | €1,284 | -€1,908 | -59.8% |
| Cash at bank and in hand | 54/58 | €12,658 | €13,206 | +€548 | +4.3% |
| Deferred charges and accrued income | 490/1 | €1,322 | €593 | -€729 | -55.2% |
| Total equity and liabilities | 10/49 | €157,378 | €138,140 | -€19,238 | -12.2% |
| Equity | 10/15 | -€865 | €12,988 | +€13,853 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,925 | €4,928 | +€13,853 | |
| Amounts payable | 17/49 | €158,243 | €125,152 | -€33,092 | -20.9% |
| Amounts payable within one year | 42/48 | €158,243 | €125,152 | -€33,092 | -20.9% |
| Trade debts | 44 | €64,304 | €43,146 | -€21,158 | -32.9% |
| Suppliers | 440/4 | €64,304 | €43,146 | -€21,158 | -32.9% |
| Taxes, remuneration and social security | 45 | €38,795 | €25,723 | -€13,072 | -33.7% |
| Taxes | 450/3 | €22,684 | €13,540 | -€9,144 | -40.3% |
| Remuneration and social security | 454/9 | €16,111 | €12,183 | -€3,928 | -24.4% |
| Other amounts payable | 47/48 | €55,144 | €56,282 | +€1,138 | +2.1% |
| Remuneration, social security and pensions | 62 | €64,842 | €51,729 | -€13,113 | -20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,283 | €6,089 | -€194 | -3.1% |
| Other operating charges | 640/8 | €9,491 | €3,141 | -€6,350 | -66.9% |
| Gross operating margin | 9900 | €85,118 | €76,550 | -€8,568 | -10.1% |
| Operating profit (loss) | 9901 | €4,501 | €15,591 | +€11,089 | +246% |
| Financial income | 75/76B | €707 | €16 | -€691 | -97.7% |
| Recurring financial income | 75 | €707 | €16 | -€691 | -97.7% |
| Financial charges | 65/66B | €3,326 | €1,754 | -€1,572 | -47.3% |
| Recurring financial charges | 65 | €3,326 | €1,754 | -€1,572 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | €1,883 | €13,853 | +€11,971 | +636% |
| Profit (loss) for the period | 9904 | €1,883 | €13,853 | +€11,971 | +636% |
| Profit (loss) for the period to be appropriated | 9905 | €1,883 | €13,853 | +€11,971 | +636% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.