LES PETITS LUTINS: 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 LUTINS
Largest movements
- Tangible fixed assets -€24,898
down €24,898 (-7.8%), from €320,623 to €295,726
of which Land and buildings: -€16,958
- Cash +€8,033
up €8,033 (+388%), from €2,071 to €10,104
mainly Other debts (+€28,900) and Depreciation (+€24,898)
- Other debts +€28,900
new in 2025: €28,900
- Debts after one year -€23,908
down €23,908 (-13.8%), from €173,823 to €149,915
- Profit (loss) carried forward -€18,491
down €18,491 (-47.0%), from €39,375 to €20,884
- Trade debts -€3,540
down €3,540 (-97.6%), from €3,625 to €86
- Gross operating margin -€35,856
down €35,856 (-71.7%), from €49,996 to €14,140
- Taxes -€5,808
no longer reported in 2025 (was €5,808)
- Financial charges -€931
down €931 (-18.1%), from €5,133 to €4,202
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 | €322,694 | €305,995 | -€16,699 | -5.2% |
| Fixed assets | 21/28 | €320,623 | €295,726 | -€24,898 | -7.8% |
| Tangible fixed assets | 22/27 | €320,623 | €295,726 | -€24,898 | -7.8% |
| Land and buildings | 22 | €305,167 | €288,209 | -€16,958 | -5.6% |
| Plant, machinery and equipment | 23 | €11,957 | €5,978 | -€5,979 | -50.0% |
| Furniture and vehicles | 24 | €3,499 | €1,538 | -€1,961 | -56.1% |
| Current assets | 29/58 | €2,071 | €10,270 | +€8,199 | +396% |
| Amounts receivable within one year | 40/41 | - | €165 | +€165 | |
| Trade receivables | 40 | - | €165 | +€165 | |
| Cash at bank and in hand | 54/58 | €2,071 | €10,104 | +€8,033 | +388% |
| Total equity and liabilities | 10/49 | €322,694 | €305,995 | -€16,699 | -5.2% |
| Equity | 10/15 | €115,653 | €97,162 | -€18,491 | -16.0% |
| Contributions | 10/11 | €65,875 | €65,875 | = | 0.0% |
| Reserves | 13 | €10,403 | €10,403 | = | 0.0% |
| Distributable reserves | 133 | €10,403 | €10,403 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,375 | €20,884 | -€18,491 | -47.0% |
| Amounts payable | 17/49 | €207,041 | €208,833 | +€1,792 | +0.9% |
| Amounts payable after more than one year | 17 | €173,823 | €149,915 | -€23,908 | -13.8% |
| Financial debts | 170/4 | €173,823 | €149,915 | -€23,908 | -13.8% |
| Amounts payable within one year | 42/48 | €33,219 | €58,918 | +€25,699 | +77.4% |
| Current portion of amounts payable after more than one year | 42 | €23,411 | €23,908 | +€496 | +2.1% |
| Trade debts | 44 | €3,625 | €86 | -€3,540 | -97.6% |
| Suppliers | 440/4 | €3,625 | €86 | -€3,540 | -97.6% |
| Taxes, remuneration and social security | 45 | €6,182 | €6,025 | -€157 | -2.5% |
| Taxes | 450/3 | €6,182 | €6,025 | -€157 | -2.5% |
| Other amounts payable | 47/48 | - | €28,900 | +€28,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,898 | €24,898 | = | 0.0% |
| Other operating charges | 640/8 | €3,755 | €3,531 | -€223 | -5.9% |
| Gross operating margin | 9900 | €49,996 | €14,140 | -€35,856 | -71.7% |
| Operating profit (loss) | 9901 | €21,344 | -€14,289 | -€35,633 | |
| Financial charges | 65/66B | €5,133 | €4,202 | -€931 | -18.1% |
| Recurring financial charges | 65 | €5,133 | €4,202 | -€931 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €16,211 | -€18,491 | -€34,701 | |
| Income taxes | 67/77 | €5,808 | - | -€5,808 | |
| Profit (loss) for the period | 9904 | €10,403 | -€18,491 | -€28,894 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,403 | -€18,491 | -€28,894 |
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 31 October 2026 via checked.be.