Les Mains d'Or: what changed
Les Mains d'Or
Largest movements
- Tangible fixed assets -€12,878
down €12,878 (-40.8%), from €31,580 to €18,702
of which Furniture and vehicles: -€10,000
- Receivables within one year +€2,137
up €2,137 (+63.7%), from €3,353 to €5,490
of which Trade receivables: +€2,183
- Cash +€1,918
up €1,918 (+83.8%), from €2,290 to €4,208
mainly Depreciation (+€12,878) and Trade debts (+€6,271)
- Deferred charges and accrued income -€1,772
down €1,772 (-49.7%), from €3,568 to €1,796
- Current portion of long-term debt -€7,795
down €7,795 (-56.9%), from €13,702 to €5,907
- Profit (loss) carried forward -€6,476
down €6,476 (-15.1%), from -€42,821 to -€49,297
- Trade debts +€6,271
up €6,271 (+78.2%), from €8,016 to €14,287
- Debts after one year -€5,907
down €5,907 (-100%), from €5,907 to €0
- Advances received +€3,057
up €3,057 (+143%), from €2,142 to €5,199
- Other operating charges +€731
up €731 (+54.8%), from €1,334 to €2,065
- Gross operating margin +€400
up €400 (+3.7%), from €10,855 to €11,255
- Financial charges -€289
down €289 (-11.1%), from €2,600 to €2,310
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,791 | €30,195 | -€10,595 | -26.0% |
| Fixed assets | 21/28 | €31,580 | €18,702 | -€12,878 | -40.8% |
| Tangible fixed assets | 22/27 | €31,580 | €18,702 | -€12,878 | -40.8% |
| Plant, machinery and equipment | 23 | €7,644 | €4,766 | -€2,878 | -37.6% |
| Furniture and vehicles | 24 | €23,936 | €13,936 | -€10,000 | -41.8% |
| Current assets | 29/58 | €9,211 | €11,494 | +€2,283 | +24.8% |
| Amounts receivable within one year | 40/41 | €3,353 | €5,490 | +€2,137 | +63.7% |
| Trade receivables | 40 | €3,299 | €5,482 | +€2,183 | +66.2% |
| Other amounts receivable | 41 | €54 | €8 | -€46 | -85.9% |
| Cash at bank and in hand | 54/58 | €2,290 | €4,208 | +€1,918 | +83.8% |
| Deferred charges and accrued income | 490/1 | €3,568 | €1,796 | -€1,772 | -49.7% |
| Total equity and liabilities | 10/49 | €40,791 | €30,195 | -€10,595 | -26.0% |
| Equity | 10/15 | -€37,821 | -€44,297 | -€6,476 | -17.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,821 | -€49,297 | -€6,476 | -15.1% |
| Amounts payable | 17/49 | €78,611 | €74,492 | -€4,119 | -5.2% |
| Amounts payable after more than one year | 17 | €5,907 | €0 | -€5,907 | -100% |
| Financial debts | 170/4 | €5,907 | €0 | -€5,907 | -100% |
| Amounts payable within one year | 42/48 | €72,596 | €73,941 | +€1,345 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €13,702 | €5,907 | -€7,795 | -56.9% |
| Trade debts | 44 | €8,016 | €14,287 | +€6,271 | +78.2% |
| Suppliers | 440/4 | €8,016 | €14,287 | +€6,271 | +78.2% |
| Advances received on contracts in progress | 46 | €2,142 | €5,199 | +€3,057 | +143% |
| Taxes, remuneration and social security | 45 | €7,368 | €5,948 | -€1,421 | -19.3% |
| Taxes | 450/3 | €6,318 | €4,948 | -€1,371 | -21.7% |
| Remuneration and social security | 454/9 | €1,050 | €1,000 | -€50 | -4.8% |
| Other amounts payable | 47/48 | €41,368 | €42,600 | +€1,232 | +3.0% |
| Accrued charges and deferred income | 492/3 | €109 | €552 | +€443 | +407% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,878 | €12,878 | = | 0.0% |
| Other operating charges | 640/8 | €1,334 | €2,065 | +€731 | +54.8% |
| Gross operating margin | 9900 | €10,855 | €11,255 | +€400 | +3.7% |
| Operating profit (loss) | 9901 | -€3,357 | -€3,688 | -€331 | -9.9% |
| Financial income | 75/76B | €4 | €1 | -€2 | -62.9% |
| Recurring financial income | 75 | €4 | €1 | -€2 | -62.9% |
| Financial charges | 65/66B | €2,600 | €2,310 | -€289 | -11.1% |
| Recurring financial charges | 65 | €2,600 | €2,310 | -€289 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,953 | -€5,997 | -€44 | -0.7% |
| Income taxes | 67/77 | €466 | €479 | +€13 | +2.8% |
| Profit (loss) for the period | 9904 | -€6,419 | -€6,476 | -€57 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,419 | -€6,476 | -€57 | -0.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.