LES ONCLES: 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 ONCLES
Largest movements
- Receivables within one year +€15,470
up €15,470 (+151.7%), from €10,195 to €25,665
of which Trade receivables: +€21,335
- Cash -€6,589
down €6,589 (-6.9%), from €95,688 to €89,100
mainly Receivables within one year (-€15,470) and Investment in fixed assets (net) (-€1,481)
- Deferred charges and accrued income -€4,362
down €4,362 (-72.4%), from €6,028 to €1,666
- Tax, wage and social debts +€2,601
up €2,601 (+32.9%), from €7,902 to €10,502
- Other debts +€1,746
up €1,746 (+84.2%), from €2,075 to €3,821
- Profit (loss) carried forward +€1,364
new in 2025: €1,364
- Gross operating margin -€10,331
down €10,331 (-77.6%), from €13,319 to €2,989
- Taxes -€2,212
down €2,212 (-77.7%), from €2,846 to €634
- Financial income +€262
up €262 (+167.6%), from €156 to €418
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.
Cash bridge derived
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 | €120,208 | €125,612 | +€5,404 | +4.5% |
| Fixed assets | 21/28 | €797 | €1,681 | +€885 | +111.1% |
| Tangible fixed assets | 22/27 | €797 | €1,681 | +€885 | +111.1% |
| Furniture and vehicles | 24 | €797 | €1,681 | +€885 | +111.1% |
| Current assets | 29/58 | €119,411 | €123,930 | +€4,519 | +3.8% |
| Amounts receivable after more than one year | 29 | €7,500 | €7,500 | = | 0.0% |
| Other amounts receivable | 291 | €7,500 | €7,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,195 | €25,665 | +€15,470 | +151.7% |
| Trade receivables | 40 | €0 | €21,335 | +€21,335 | |
| Other amounts receivable | 41 | €10,195 | €4,330 | -€5,865 | -57.5% |
| Cash at bank and in hand | 54/58 | €95,688 | €89,100 | -€6,589 | -6.9% |
| Deferred charges and accrued income | 490/1 | €6,028 | €1,666 | -€4,362 | -72.4% |
| Total equity and liabilities | 10/49 | €120,208 | €125,612 | +€5,404 | +4.5% |
| Equity | 10/15 | €106,900 | €108,264 | +€1,364 | +1.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €104,900 | €104,900 | = | 0.0% |
| Distributable reserves | 133 | €104,900 | €104,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €1,364 | +€1,364 | |
| Amounts payable | 17/49 | €13,307 | €17,348 | +€4,040 | +30.4% |
| Amounts payable within one year | 42/48 | €13,307 | €17,348 | +€4,040 | +30.4% |
| Financial debts | 43 | - | €101 | +€101 | |
| Credit institutions | 430/8 | - | €101 | +€101 | |
| Trade debts | 44 | €3,331 | €2,923 | -€408 | -12.2% |
| Suppliers | 440/4 | €3,331 | €2,923 | -€408 | -12.2% |
| Taxes, remuneration and social security | 45 | €7,902 | €10,502 | +€2,601 | +32.9% |
| Taxes | 450/3 | €7,902 | €10,502 | +€2,601 | +32.9% |
| Other amounts payable | 47/48 | €2,075 | €3,821 | +€1,746 | +84.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €551 | €596 | +€45 | +8.3% |
| Other operating charges | 640/8 | €818 | €740 | -€78 | -9.5% |
| Gross operating margin | 9900 | €13,319 | €2,989 | -€10,331 | -77.6% |
| Operating profit (loss) | 9901 | €11,951 | €1,653 | -€10,298 | -86.2% |
| Financial income | 75/76B | €156 | €418 | +€262 | +167.6% |
| Recurring financial income | 75 | €156 | €418 | +€262 | +167.6% |
| Financial charges | 65/66B | €100 | €73 | -€27 | -26.7% |
| Recurring financial charges | 65 | €100 | €73 | -€27 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €12,008 | €1,998 | -€10,009 | -83.4% |
| Income taxes | 67/77 | €2,846 | €634 | -€2,212 | -77.7% |
| Profit (loss) for the period | 9904 | €9,161 | €1,364 | -€7,797 | -85.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,161 | €1,364 | -€7,797 | -85.1% |
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 9 October 2026 via checked.be.