Les Grands Sarts: 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 Grands Sarts
Largest movements
- Receivables within one year -€41,841
down €41,841 (-74.2%), from €56,364 to €14,522
of which Trade receivables: -€41,845
- Receivables after one year +€33,199
new in 2025: €33,199
- Cash -€30,875
down €30,875 (-82.8%), from €37,311 to €6,436
mainly Other debts (-€36,152) and Receivables after one year (-€33,199)
- Other debts -€36,152
down €36,152 (-100%), from €36,152 to €0
- Trade debts -€5,024
down €5,024 (-47.4%), from €10,589 to €5,565
- Profit (loss) carried forward +€3,203
up €3,203 (+11.7%), from €27,347 to €30,551
- Tax, wage and social debts -€2,231
down €2,231 (-12.7%), from €17,543 to €15,311
- Gross operating margin -€25,760
down €25,760 (-63.2%), from €40,732 to €14,972
- Taxes -€8,144
down €8,144 (-73.4%), from €11,101 to €2,957
- Other operating charges +€6,328
up €6,328 (+478%), from €1,323 to €7,652
- Financial charges +€1,204
up €1,204 (+125%), from €960 to €2,165
- Financial income +€1,005
new in 2025: €1,005
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 | €94,654 | €54,427 | -€40,227 | -42.5% |
| Current assets | 29/58 | €94,654 | €54,427 | -€40,227 | -42.5% |
| Amounts receivable after more than one year | 29 | - | €33,199 | +€33,199 | |
| Other amounts receivable | 291 | - | €33,199 | +€33,199 | |
| Amounts receivable within one year | 40/41 | €56,364 | €14,522 | -€41,841 | -74.2% |
| Trade receivables | 40 | €56,361 | €14,516 | -€41,845 | -74.2% |
| Other amounts receivable | 41 | €3 | €7 | +€4 | +155% |
| Cash at bank and in hand | 54/58 | €37,311 | €6,436 | -€30,875 | -82.8% |
| Deferred charges and accrued income | 490/1 | €979 | €270 | -€710 | -72.5% |
| Total equity and liabilities | 10/49 | €94,654 | €54,427 | -€40,227 | -42.5% |
| Equity | 10/15 | €30,347 | €33,551 | +€3,203 | +10.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,347 | €30,551 | +€3,203 | +11.7% |
| Amounts payable | 17/49 | €64,307 | €20,877 | -€43,430 | -67.5% |
| Amounts payable within one year | 42/48 | €64,284 | €20,877 | -€43,408 | -67.5% |
| Trade debts | 44 | €10,589 | €5,565 | -€5,024 | -47.4% |
| Suppliers | 440/4 | €10,589 | €5,565 | -€5,024 | -47.4% |
| Taxes, remuneration and social security | 45 | €17,543 | €15,311 | -€2,231 | -12.7% |
| Taxes | 450/3 | €17,543 | €15,311 | -€2,231 | -12.7% |
| Other amounts payable | 47/48 | €36,152 | €0 | -€36,152 | -100% |
| Accrued charges and deferred income | 492/3 | €23 | €0 | -€23 | -100% |
| Other operating charges | 640/8 | €1,323 | €7,652 | +€6,328 | +478% |
| Gross operating margin | 9900 | €40,732 | €14,972 | -€25,760 | -63.2% |
| Operating profit (loss) | 9901 | €39,408 | €7,320 | -€32,088 | -81.4% |
| Financial income | 75/76B | - | €1,005 | +€1,005 | |
| Recurring financial income | 75 | - | €1,005 | +€1,005 | |
| Financial charges | 65/66B | €960 | €2,165 | +€1,204 | +125% |
| Recurring financial charges | 65 | €960 | €2,165 | +€1,204 | +125% |
| Profit (loss) for the period before taxes | 9903 | €38,448 | €6,160 | -€32,288 | -84.0% |
| Income taxes | 67/77 | €11,101 | €2,957 | -€8,144 | -73.4% |
| Profit (loss) for the period | 9904 | €27,347 | €3,203 | -€24,144 | -88.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,347 | €3,203 | -€24,144 | -88.3% |
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.