LES PETITS POUSSINS: what changed
LES PETITS POUSSINS
Largest movements
- Cash +€11,088
up €11,088 (+393%), from €2,824 to €13,912
mainly Net result for the year (+€16,523) and Investment in fixed assets (net) (+€6,005)
- Tangible fixed assets -€6,661
down €6,661 (-85.6%), from €7,782 to €1,121
of which Plant, machinery and equipment: -€6,005
- Intangible fixed assets -€4,000
down €4,000 (-22.2%), from €18,000 to €14,000
- Stocks and contracts +€1,090
up €1,090 (+39.9%), from €2,735 to €3,825
- Profit (loss) carried forward +€16,523
up €16,523 (+63.5%), from -€26,001 to -€9,478
- Other debts -€12,000
down €12,000 (-39.1%), from €30,724 to €18,724
- Current portion of long-term debt -€2,447
no longer reported in 2025 (was €2,447)
- Accrued charges and deferred income -€387
no longer reported in 2025 (was €387)
- Gross operating margin +€20,468
up €20,468 (+63.7%), from €32,149 to €52,617
- Staff costs +€18,868
up €18,868 (+73.3%), from €25,741 to €44,609
- Financial income +€13,995
new in 2025: €13,995
of which Financial income: +€13,995
- Depreciation -€1,182
down €1,182 (-20.2%), from €5,838 to €4,656
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 | €31,730 | €33,242 | +€1,512 | +4.8% |
| Fixed assets | 21/28 | €25,782 | €15,121 | -€10,661 | -41.4% |
| Intangible fixed assets | 21 | €18,000 | €14,000 | -€4,000 | -22.2% |
| Tangible fixed assets | 22/27 | €7,782 | €1,121 | -€6,661 | -85.6% |
| Plant, machinery and equipment | 23 | €6,005 | - | -€6,005 | |
| Furniture and vehicles | 24 | €1,777 | €1,121 | -€656 | -36.9% |
| Current assets | 29/58 | €5,948 | €18,121 | +€12,173 | +205% |
| Stocks and contracts in progress | 3 | €2,735 | €3,825 | +€1,090 | +39.9% |
| Stocks | 30/36 | €2,735 | €3,825 | +€1,090 | +39.9% |
| Cash at bank and in hand | 54/58 | €2,824 | €13,912 | +€11,088 | +393% |
| Deferred charges and accrued income | 490/1 | €389 | €384 | -€5 | -1.3% |
| Total equity and liabilities | 10/49 | €31,730 | €33,242 | +€1,512 | +4.8% |
| Equity | 10/15 | -€10,301 | €6,222 | +€16,523 | |
| Contributions | 10/11 | €15,700 | €15,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,001 | -€9,478 | +€16,523 | +63.5% |
| Amounts payable | 17/49 | €42,031 | €27,020 | -€15,011 | -35.7% |
| Amounts payable within one year | 42/48 | €41,644 | €27,020 | -€14,624 | -35.1% |
| Current portion of amounts payable after more than one year | 42 | €2,447 | - | -€2,447 | |
| Trade debts | 44 | €855 | €952 | +€97 | +11.3% |
| Suppliers | 440/4 | €855 | €952 | +€97 | +11.3% |
| Taxes, remuneration and social security | 45 | €7,618 | €7,344 | -€274 | -3.6% |
| Taxes | 450/3 | €252 | €732 | +€480 | +190% |
| Remuneration and social security | 454/9 | €7,366 | €6,612 | -€754 | -10.2% |
| Other amounts payable | 47/48 | €30,724 | €18,724 | -€12,000 | -39.1% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Remuneration, social security and pensions | 62 | €25,741 | €44,609 | +€18,868 | +73.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,838 | €4,656 | -€1,182 | -20.2% |
| Other operating charges | 640/8 | €537 | €552 | +€15 | +2.8% |
| Gross operating margin | 9900 | €32,149 | €52,617 | +€20,468 | +63.7% |
| Operating profit (loss) | 9901 | €33 | €2,800 | +€2,767 | +8,385% |
| Financial income | 75/76B | - | €13,995 | +€13,995 | |
| Recurring financial income | 75 | - | €13,995 | +€13,995 | |
| Non-recurring financial income | 76B | - | €13,995 | +€13,995 | |
| Financial charges | 65/66B | €477 | €272 | -€205 | -43.0% |
| Recurring financial charges | 65 | €477 | €272 | -€205 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | -€444 | €16,523 | +€16,967 | |
| Profit (loss) for the period | 9904 | -€444 | €16,523 | +€16,967 | |
| Profit (loss) for the period to be appropriated | 9905 | -€444 | €16,523 | +€16,967 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.