LES PETITS BATEAUX: 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 PETITS BATEAUX
Largest movements
- Receivables within one year +€125,577
up €125,577 (+131%), from €96,059 to €221,636
of which Trade receivables: +€125,577
- Cash +€60,718
up €60,718 (+107%), from €56,767 to €117,485
mainly Trade debts (+€118,177) and Net result for the year (+€68,463)
- Tangible fixed assets -€18,519
down €18,519 (-31.8%), from €58,161 to €39,642
- Stocks and contracts -€10,204
down €10,204 (-91.2%), from €11,189 to €985
- Trade debts +€118,177
up €118,177 (+707%), from €16,727 to €134,904
- Profit (loss) carried forward +€68,463
up €68,463 (+175%), from €39,123 to €107,586
- Tax, wage and social debts -€25,862
down €25,862 (-69.4%), from €37,277 to €11,415
of which Taxes: -€27,862
- Gross operating margin +€80,078
up €80,078 (+637%), from €12,580 to €92,659
- Write-downs +€4,776
new in 2025: €4,776
- Other operating charges -€3,991
down €3,991 (-85.7%), from €4,654 to €664
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 | €223,635 | €381,207 | +€157,572 | +70.5% |
| Fixed assets | 21/28 | €58,161 | €39,642 | -€18,519 | -31.8% |
| Tangible fixed assets | 22/27 | €58,161 | €39,642 | -€18,519 | -31.8% |
| Furniture and vehicles | 24 | €58,161 | €39,642 | -€18,519 | -31.8% |
| Current assets | 29/58 | €165,474 | €341,565 | +€176,091 | +106% |
| Stocks and contracts in progress | 3 | €11,189 | €985 | -€10,204 | -91.2% |
| Stocks | 30/36 | €11,189 | €985 | -€10,204 | -91.2% |
| Amounts receivable within one year | 40/41 | €96,059 | €221,636 | +€125,577 | +131% |
| Trade receivables | 40 | €88,119 | €213,696 | +€125,577 | +143% |
| Other amounts receivable | 41 | €7,940 | €7,940 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €56,767 | €117,485 | +€60,718 | +107% |
| Deferred charges and accrued income | 490/1 | €1,459 | €1,459 | = | 0.0% |
| Total equity and liabilities | 10/49 | €223,635 | €381,207 | +€157,572 | +70.5% |
| Equity | 10/15 | €55,002 | €123,465 | +€68,463 | +124% |
| Contributions | 10/11 | €15,200 | €15,200 | = | 0.0% |
| Reserves | 13 | €679 | €679 | = | 0.0% |
| Non-distributable reserves | 130/1 | €679 | €679 | = | 0.0% |
| Reserves not available under the articles | 1311 | €679 | €679 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,123 | €107,586 | +€68,463 | +175% |
| Amounts payable | 17/49 | €168,633 | €257,741 | +€89,109 | +52.8% |
| Amounts payable within one year | 42/48 | €167,033 | €256,141 | +€89,109 | +53.3% |
| Trade debts | 44 | €16,727 | €134,904 | +€118,177 | +707% |
| Suppliers | 440/4 | €16,727 | €134,904 | +€118,177 | +707% |
| Advances received on contracts in progress | 46 | €23,601 | €23,601 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €37,277 | €11,415 | -€25,862 | -69.4% |
| Taxes | 450/3 | €37,234 | €9,372 | -€27,862 | -74.8% |
| Remuneration and social security | 454/9 | €43 | €2,043 | +€2,000 | +4,646% |
| Other amounts payable | 47/48 | €89,428 | €86,221 | -€3,206 | -3.6% |
| Accrued charges and deferred income | 492/3 | €1,600 | €1,600 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,018 | €18,519 | -€499 | -2.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,776 | +€4,776 | |
| Other operating charges | 640/8 | €4,654 | €664 | -€3,991 | -85.7% |
| Gross operating margin | 9900 | €12,580 | €92,659 | +€80,078 | +637% |
| Operating profit (loss) | 9901 | -€11,093 | €68,699 | +€79,792 | |
| Financial income | 75/76B | €455 | - | -€455 | |
| Recurring financial income | 75 | €455 | - | -€455 | |
| Financial charges | 65/66B | €289 | €236 | -€53 | -18.3% |
| Recurring financial charges | 65 | €289 | €236 | -€53 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,927 | €68,463 | +€79,390 | |
| Profit (loss) for the period | 9904 | -€10,927 | €68,463 | +€79,390 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,927 | €68,463 | +€79,390 |
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 27 October 2026 via checked.be.