Les Glaces du Parc: 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 Glaces du Parc
Largest movements
- Cash -€14,469
down €14,469 (-70.6%), from €20,498 to €6,029
mainly Receivables within one year (-€7,763) and Investment in fixed assets (net) (-€5,021)
- Receivables within one year +€7,763
up €7,763 (+96.4%), from €8,052 to €15,814
of which Other amounts receivable: +€10,228
- Financial fixed assets +€5,021
up €5,021 (+513%), from €979 to €6,000
- Tax, wage and social debts -€4,320
down €4,320 (-34.0%), from €12,715 to €8,395
of which Remuneration and social security: -€4,862
- Reserves -€2,951
down €2,951 (-13.9%), from €21,215 to €18,264
- Accrued charges and deferred income +€2,685
up €2,685 (+21,039%), from €13 to €2,697
- Trade debts +€1,806
up €1,806 (+7.6%), from €23,876 to €25,681
- Gross operating margin -€82,168
down €82,168 (-73.7%), from €111,515 to €29,347
- Staff costs -€46,522
down €46,522 (-60.8%), from €76,542 to €30,019
- Taxes -€6,581
no longer reported in 2025 (was €6,581)
- Depreciation -€2,884
down €2,884 (-85.5%), from €3,374 to €490
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 | €59,670 | €57,402 | -€2,268 | -3.8% |
| Fixed assets | 21/28 | €2,656 | €7,186 | +€4,530 | +171% |
| Tangible fixed assets | 22/27 | €1,677 | €1,186 | -€490 | -29.2% |
| Furniture and vehicles | 24 | €1,677 | €1,186 | -€490 | -29.2% |
| Financial fixed assets | 28 | €979 | €6,000 | +€5,021 | +513% |
| Current assets | 29/58 | €57,014 | €50,216 | -€6,799 | -11.9% |
| Amounts receivable after more than one year | 29 | €27,886 | €27,886 | = | 0.0% |
| Other amounts receivable | 291 | €27,886 | €27,886 | = | 0.0% |
| Stocks and contracts in progress | 3 | €350 | €405 | +€55 | +15.7% |
| Stocks | 30/36 | €350 | €405 | +€55 | +15.7% |
| Amounts receivable within one year | 40/41 | €8,052 | €15,814 | +€7,763 | +96.4% |
| Trade receivables | 40 | €6,275 | €3,810 | -€2,465 | -39.3% |
| Other amounts receivable | 41 | €1,776 | €12,004 | +€10,228 | +576% |
| Cash at bank and in hand | 54/58 | €20,498 | €6,029 | -€14,469 | -70.6% |
| Deferred charges and accrued income | 490/1 | €229 | €81 | -€147 | -64.5% |
| Total equity and liabilities | 10/49 | €59,670 | €57,402 | -€2,268 | -3.8% |
| Equity | 10/15 | €23,015 | €20,064 | -€2,951 | -12.8% |
| Contributions | 10/11 | €1,800 | €1,800 | = | 0.0% |
| Reserves | 13 | €21,215 | €18,264 | -€2,951 | -13.9% |
| Distributable reserves | 133 | €21,215 | €18,264 | -€2,951 | -13.9% |
| Amounts payable | 17/49 | €36,656 | €37,338 | +€682 | +1.9% |
| Amounts payable within one year | 42/48 | €36,643 | €34,641 | -€2,002 | -5.5% |
| Trade debts | 44 | €23,876 | €25,681 | +€1,806 | +7.6% |
| Suppliers | 440/4 | €23,876 | €25,681 | +€1,806 | +7.6% |
| Taxes, remuneration and social security | 45 | €12,715 | €8,395 | -€4,320 | -34.0% |
| Taxes | 450/3 | €6,581 | €7,123 | +€542 | +8.2% |
| Remuneration and social security | 454/9 | €6,134 | €1,273 | -€4,862 | -79.3% |
| Other amounts payable | 47/48 | €52 | €564 | +€512 | +983% |
| Accrued charges and deferred income | 492/3 | €13 | €2,697 | +€2,685 | +21,039% |
| Remuneration, social security and pensions | 62 | €76,542 | €30,019 | -€46,522 | -60.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,374 | €490 | -€2,884 | -85.5% |
| Other operating charges | 640/8 | €903 | €781 | -€123 | -13.6% |
| Gross operating margin | 9900 | €111,515 | €29,347 | -€82,168 | -73.7% |
| Operating profit (loss) | 9901 | €30,696 | -€1,944 | -€32,640 | |
| Financial income | 75/76B | €739 | €1,777 | +€1,038 | +141% |
| Recurring financial income | 75 | €739 | €1,777 | +€1,038 | +141% |
| Financial charges | 65/66B | €3,639 | €2,784 | -€855 | -23.5% |
| Recurring financial charges | 65 | €3,600 | €2,723 | -€877 | -24.4% |
| Non-recurring financial charges | 66B | €39 | €61 | +€22 | +54.9% |
| Profit (loss) for the period before taxes | 9903 | €27,795 | -€2,951 | -€30,746 | |
| Income taxes | 67/77 | €6,581 | - | -€6,581 | |
| Profit (loss) for the period | 9904 | €21,215 | -€2,951 | -€24,165 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,215 | -€2,951 | -€24,165 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.