LES HESPERIDES: 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 HESPERIDES
Largest movements
- Receivables within one year -€150,000
down €150,000 (-65.3%), from €229,698 to €79,698
of which Other amounts receivable: -€150,000
- Cash -€62,601
down €62,601 (-59.4%), from €105,423 to €42,821
mainly Other debts (-€267,000) and Contributions, distributions and other (-€110,000)
- Deferred charges and accrued income -€4,419
down €4,419 (-82.1%), from €5,380 to €961
- Tangible fixed assets -€4,193
down €4,193 (-5.6%), from €75,268 to €71,075
- Other debts -€267,000
down €267,000 (-70.8%), from €377,253 to €110,253
- Profit (loss) carried forward +€32,538
up €32,538 (+3,546%), from €918 to €33,456
- Tax, wage and social debts +€7,599
up €7,599 (+66.1%), from €11,488 to €19,088
- Trade debts +€5,649
up €5,649 (+391%), from €1,443 to €7,092
- Gross operating margin -€316,618
down €316,618 (-59.8%), from €529,870 to €213,252
- Taxes -€83,889
down €83,889 (-63.8%), from €131,488 to €47,599
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 | €415,891 | €194,678 | -€221,213 | -53.2% |
| Fixed assets | 21/28 | €75,391 | €71,199 | -€4,193 | -5.6% |
| Tangible fixed assets | 22/27 | €75,268 | €71,075 | -€4,193 | -5.6% |
| Land and buildings | 22 | €75,268 | €71,075 | -€4,193 | -5.6% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €340,500 | €123,480 | -€217,020 | -63.7% |
| Amounts receivable within one year | 40/41 | €229,698 | €79,698 | -€150,000 | -65.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €229,698 | €79,698 | -€150,000 | -65.3% |
| Cash at bank and in hand | 54/58 | €105,423 | €42,821 | -€62,601 | -59.4% |
| Deferred charges and accrued income | 490/1 | €5,380 | €961 | -€4,419 | -82.1% |
| Total equity and liabilities | 10/49 | €415,891 | €194,678 | -€221,213 | -53.2% |
| Equity | 10/15 | €25,707 | €58,245 | +€32,538 | +127% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Profit (loss) carried forward | 14 | €918 | €33,456 | +€32,538 | +3,546% |
| Amounts payable | 17/49 | €390,184 | €136,433 | -€253,751 | -65.0% |
| Amounts payable within one year | 42/48 | €390,184 | €136,433 | -€253,751 | -65.0% |
| Trade debts | 44 | €1,443 | €7,092 | +€5,649 | +391% |
| Suppliers | 440/4 | €1,443 | €7,092 | +€5,649 | +391% |
| Taxes, remuneration and social security | 45 | €11,488 | €19,088 | +€7,599 | +66.1% |
| Taxes | 450/3 | €11,488 | €19,088 | +€7,599 | +66.1% |
| Other amounts payable | 47/48 | €377,253 | €110,253 | -€267,000 | -70.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,193 | €4,193 | = | 0.0% |
| Other operating charges | 640/8 | €16,038 | €18,118 | +€2,080 | +13.0% |
| Gross operating margin | 9900 | €529,870 | €213,252 | -€316,618 | -59.8% |
| Operating profit (loss) | 9901 | €509,639 | €190,941 | -€318,698 | -62.5% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €694 | €803 | +€109 | +15.8% |
| Recurring financial charges | 65 | €694 | €803 | +€109 | +15.8% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €508,948 | €190,138 | -€318,810 | -62.6% |
| Income taxes | 67/77 | €131,488 | €47,599 | -€83,889 | -63.8% |
| Profit (loss) for the period | 9904 | €377,460 | €142,538 | -€234,921 | -62.2% |
| Profit (loss) for the period to be appropriated | 9905 | €377,460 | €142,538 | -€234,921 | -62.2% |
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 22 October 2026 via checked.be.