Les Marmots: 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.
What changed
Les Marmots
NACE 93.110, Operation of sports facilities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€2,929
2024 · €27,934-€30,863
Equity
€473,986
2024 · €505,945-€31,959
Cash
€25,898
2024 · €27,671-€1,773
Balance sheet total
€798,806
2024 · €861,809-€63,003
Largest movements
Assets
- Tangible fixed assets -€90,250
down €90,250 (-12.2%), from €737,614 to €647,364
of which Land and buildings: -€61,253
- Deferred charges and accrued income +€26,903
up €26,903 (+60.8%), from €44,224 to €71,127
Equity and liabilities
- Debts after one year -€36,075
down €36,075 (-16.3%), from €221,075 to €184,999
- Investment grants -€29,030
down €29,030 (-6.5%), from €447,806 to €418,776
Income statement
- Staff costs +€56,465
up €56,465 (+6.4%), from €877,889 to €934,354
- Gross operating margin +€24,441
up €24,441 (+2.5%), from €983,850 to €1.0m
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.
Result 2024
€27,934
Gross operating margin
+€24,441
Staff costs
-€56,465
Depreciation
+€925
Other operating charges
-€145
Financial income
+€68
Financial charges
+€313
Result 2025
-€2,929
raises the resultlowers the result
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.
From operations
+€65,135
Investment
-€1,803
Financing
-€65,105
Cash 2024
€27,671
From operations (derived)
+€65,135
Net result for the year
-€2,929
Depreciation
+€95,053
Stocks and contracts
-€1,746
Receivables within one year
-€3,372
Deferred charges and accrued income
-€26,903
Debts within one year
+€5,055
Accrued charges and deferred income
-€24
Investment (derived)
-€1,803
Investment in fixed assets (net)
-€4,803
Current investments
+€3,000
Financing
-€65,105
Debts after one year
-€36,075
Contributions, distributions and other
-€29,030
Cash 2025
€25,898
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €861,809 | €798,806 | -€63,003 | -7.3% |
| Fixed assets | 21/28 | €737,614 | €647,364 | -€90,250 | -12.2% |
| Tangible fixed assets | 22/27 | €737,614 | €647,364 | -€90,250 | -12.2% |
| Land and buildings | 22 | €600,904 | €539,651 | -€61,253 | -10.2% |
| Plant, machinery and equipment | 23 | €136,560 | €107,693 | -€28,867 | -21.1% |
| Furniture and vehicles | 24 | €150 | €20 | -€130 | -86.9% |
| Current assets | 29/58 | €124,195 | €151,443 | +€27,247 | +21.9% |
| Stocks and contracts in progress | 3 | €1,638 | €3,384 | +€1,746 | +107% |
| Stocks | 30/36 | €1,638 | €3,384 | +€1,746 | +107% |
| Amounts receivable within one year | 40/41 | €663 | €4,034 | +€3,372 | +509% |
| Trade receivables | 40 | €663 | €4,034 | +€3,372 | +509% |
| Current investments | 50/53 | €50,000 | €47,000 | -€3,000 | -6.0% |
| Cash at bank and in hand | 54/58 | €27,671 | €25,898 | -€1,773 | -6.4% |
| Deferred charges and accrued income | 490/1 | €44,224 | €71,127 | +€26,903 | +60.8% |
| Total equity and liabilities | 10/49 | €861,809 | €798,806 | -€63,003 | -7.3% |
| Equity | 10/15 | €505,945 | €473,986 | -€31,959 | -6.3% |
| Profit (loss) carried forward | 14 | €58,139 | €55,210 | -€2,929 | -5.0% |
| Investment grants | 15 | €447,806 | €418,776 | -€29,030 | -6.5% |
| Amounts payable | 17/49 | €355,865 | €324,821 | -€31,044 | -8.7% |
| Amounts payable after more than one year | 17 | €221,075 | €184,999 | -€36,075 | -16.3% |
| Financial debts | 170/4 | €221,075 | €184,999 | -€36,075 | -16.3% |
| Amounts payable within one year | 42/48 | €134,766 | €139,821 | +€5,055 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €35,374 | €36,075 | +€702 | +2.0% |
| Trade debts | 44 | €3,246 | €1,940 | -€1,305 | -40.2% |
| Suppliers | 440/4 | €3,246 | €1,940 | -€1,305 | -40.2% |
| Taxes, remuneration and social security | 45 | €92,187 | €96,606 | +€4,419 | +4.8% |
| Taxes | 450/3 | €1,821 | €1,716 | -€106 | -5.8% |
| Remuneration and social security | 454/9 | €90,366 | €94,890 | +€4,525 | +5.0% |
| Accrued charges and deferred income | 492/3 | €24 | - | -€24 | |
| Remuneration, social security and pensions | 62 | €877,889 | €934,354 | +€56,465 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,978 | €95,053 | -€925 | -1.0% |
| Other operating charges | 640/8 | €5,145 | €5,290 | +€145 | +2.8% |
| Gross operating margin | 9900 | €983,850 | €1,008,291 | +€24,441 | +2.5% |
| Operating profit (loss) | 9901 | €4,838 | -€26,406 | -€31,244 | |
| Financial income | 75/76B | €29,311 | €29,379 | +€68 | +0.2% |
| Recurring financial income | 75 | €29,311 | €29,379 | +€68 | +0.2% |
| Financial charges | 65/66B | €6,215 | €5,902 | -€313 | -5.0% |
| Recurring financial charges | 65 | €6,215 | €5,902 | -€313 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €27,934 | -€2,929 | -€30,863 | |
| Profit (loss) for the period | 9904 | €27,934 | -€2,929 | -€30,863 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,934 | -€2,929 | -€30,863 |
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 13 October 2026 via checked.be.