LES HALLES: 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 HALLES
Largest movements
- Tangible fixed assets +€33,022
up €33,022 (+185%), from €17,829 to €50,851
of which Land and buildings: +€32,017
- Cash +€21,201
up €21,201 (+14.3%), from €148,287 to €169,489
mainly Trade debts (+€43,657) and Net result for the year (+€28,088)
- Stocks and contracts +€7,685
up €7,685 (+60.0%), from €12,798 to €20,483
- Deferred charges and accrued income +€6,553
up €6,553 (+212%), from €3,089 to €9,642
- Trade debts +€43,657
up €43,657 (+219%), from €19,937 to €63,594
- Profit (loss) carried forward +€28,088
up €28,088 (+128%), from €21,941 to €50,029
- Other debts -€12,031
no longer reported in 2025 (was €12,031)
- Tax, wage and social debts +€10,082
up €10,082 (+15.1%), from €66,721 to €76,803
of which Remuneration and social security: +€12,034
- Purchases and services +€651,953
new in 2025: €651,953
- Staff costs +€29,706
up €29,706 (+6.2%), from €478,943 to €508,649
- Gross operating margin -€6,526
down €6,526 (-1.1%), from €576,340 to €569,814
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 | €182,605 | €252,401 | +€69,796 | +38.2% |
| Fixed assets | 21/28 | €18,424 | €51,446 | +€33,022 | +179% |
| Tangible fixed assets | 22/27 | €17,829 | €50,851 | +€33,022 | +185% |
| Land and buildings | 22 | €0 | €32,017 | +€32,017 | |
| Plant, machinery and equipment | 23 | €765 | €273 | -€492 | -64.4% |
| Furniture and vehicles | 24 | €1,933 | €2,782 | +€850 | +44.0% |
| Other tangible fixed assets | 26 | €15,131 | €13,480 | -€1,652 | -10.9% |
| Assets under construction and advance payments | 27 | - | €2,300 | +€2,300 | |
| Financial fixed assets | 28 | €595 | €595 | = | 0.0% |
| Current assets | 29/58 | €164,181 | €200,955 | +€36,774 | +22.4% |
| Stocks and contracts in progress | 3 | €12,798 | €20,483 | +€7,685 | +60.0% |
| Stocks | 30/36 | €12,798 | €20,483 | +€7,685 | +60.0% |
| Amounts receivable within one year | 40/41 | €6 | €1,341 | +€1,335 | +21,360% |
| Trade receivables | 40 | - | €1,335 | +€1,335 | |
| Other amounts receivable | 41 | €6 | €6 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €148,287 | €169,489 | +€21,201 | +14.3% |
| Deferred charges and accrued income | 490/1 | €3,089 | €9,642 | +€6,553 | +212% |
| Total equity and liabilities | 10/49 | €182,605 | €252,401 | +€69,796 | +38.2% |
| Equity | 10/15 | €83,916 | €112,004 | +€28,088 | +33.5% |
| Contributions | 10/11 | €61,975 | €61,975 | = | 0.0% |
| Capital | 10 | €61,975 | €61,975 | = | 0.0% |
| Issued capital | 100 | €61,975 | €61,975 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,941 | €50,029 | +€28,088 | +128% |
| Amounts payable | 17/49 | €98,689 | €140,397 | +€41,708 | +42.3% |
| Amounts payable within one year | 42/48 | €98,689 | €140,397 | +€41,708 | +42.3% |
| Trade debts | 44 | €19,937 | €63,594 | +€43,657 | +219% |
| Suppliers | 440/4 | €19,937 | €63,594 | +€43,657 | +219% |
| Taxes, remuneration and social security | 45 | €66,721 | €76,803 | +€10,082 | +15.1% |
| Taxes | 450/3 | €21,451 | €19,499 | -€1,952 | -9.1% |
| Remuneration and social security | 454/9 | €45,270 | €57,304 | +€12,034 | +26.6% |
| Other amounts payable | 47/48 | €12,031 | - | -€12,031 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €651,953 | +€651,953 | |
| Remuneration, social security and pensions | 62 | €478,943 | €508,649 | +€29,706 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,046 | €9,303 | +€2,257 | +32.0% |
| Other operating charges | 640/8 | €1,279 | €5,476 | +€4,196 | +328% |
| Non-recurring operating charges | 66A | - | €315 | +€315 | |
| Gross operating margin | 9900 | €576,340 | €569,814 | -€6,526 | -1.1% |
| Operating profit (loss) | 9901 | €89,073 | €46,072 | -€43,001 | -48.3% |
| Financial charges | 65/66B | €7,200 | €7,701 | +€501 | +7.0% |
| Recurring financial charges | 65 | €7,200 | €7,701 | +€501 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €81,872 | €38,371 | -€43,502 | -53.1% |
| Income taxes | 67/77 | €14,409 | €10,282 | -€4,127 | -28.6% |
| Profit (loss) for the period | 9904 | €67,463 | €28,088 | -€39,375 | -58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €67,463 | €28,088 | -€39,375 | -58.4% |
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 30 October 2026 via checked.be.