Les Petits Poyons: 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 Poyons
Largest movements
- Receivables within one year +€11,842
up €11,842 (+37.3%), from €31,773 to €43,615
of which Other amounts receivable: +€9,574
- Cash +€10,429
up €10,429 (+29.2%), from €35,689 to €46,118
mainly Net result for the year (+€22,935) and Depreciation (+€1,177)
- Profit (loss) carried forward +€22,935
up €22,935 (+977%), from €2,347 to €25,282
- Gross operating margin +€73,718
up €73,718 (+22.3%), from €330,013 to €403,731
- Staff costs +€22,972
up €22,972 (+6.5%), from €356,084 to €379,056
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 | €76,488 | €99,112 | +€22,624 | +29.6% |
| Fixed assets | 21/28 | €7,814 | €8,635 | +€821 | +10.5% |
| Tangible fixed assets | 22/27 | €7,814 | €8,635 | +€821 | +10.5% |
| Plant, machinery and equipment | 23 | €7,814 | €8,635 | +€821 | +10.5% |
| Current assets | 29/58 | €68,674 | €90,477 | +€21,803 | +31.7% |
| Amounts receivable within one year | 40/41 | €31,773 | €43,615 | +€11,842 | +37.3% |
| Trade receivables | 40 | €3,155 | €5,423 | +€2,268 | +71.9% |
| Other amounts receivable | 41 | €28,618 | €38,192 | +€9,574 | +33.5% |
| Cash at bank and in hand | 54/58 | €35,689 | €46,118 | +€10,429 | +29.2% |
| Deferred charges and accrued income | 490/1 | €1,212 | €744 | -€468 | -38.6% |
| Total equity and liabilities | 10/49 | €76,488 | €99,112 | +€22,624 | +29.6% |
| Equity | 10/15 | €2,347 | €25,282 | +€22,935 | +977% |
| Profit (loss) carried forward | 14 | €2,347 | €25,282 | +€22,935 | +977% |
| Amounts payable | 17/49 | €74,141 | €73,830 | -€311 | -0.4% |
| Amounts payable within one year | 42/48 | €74,129 | €73,818 | -€311 | -0.4% |
| Trade debts | 44 | €1,235 | €2,662 | +€1,427 | +116% |
| Suppliers | 440/4 | €1,235 | €2,662 | +€1,427 | +116% |
| Taxes, remuneration and social security | 45 | €60,334 | €58,088 | -€2,246 | -3.7% |
| Taxes | 450/3 | €9,663 | €10,851 | +€1,188 | +12.3% |
| Remuneration and social security | 454/9 | €50,671 | €47,237 | -€3,434 | -6.8% |
| Accrued charges and deferred income | 492/3 | €12 | €12 | = | 0.0% |
| Non-recurring operating income | 76A | €2 | €4 | +€2 | +100% |
| Remuneration, social security and pensions | 62 | €356,084 | €379,056 | +€22,972 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,210 | €1,177 | -€33 | -2.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €604 | +€604 | |
| Gross operating margin | 9900 | €330,013 | €403,731 | +€73,718 | +22.3% |
| Operating profit (loss) | 9901 | -€27,281 | €22,894 | +€50,175 | |
| Financial income | 75/76B | €11 | €110 | +€99 | +900% |
| Recurring financial income | 75 | €11 | €110 | +€99 | +900% |
| Financial charges | 65/66B | €66 | €69 | +€3 | +4.5% |
| Recurring financial charges | 65 | €66 | €69 | +€3 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | -€27,336 | €22,935 | +€50,271 | |
| Profit (loss) for the period | 9904 | -€27,336 | €22,935 | +€50,271 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,336 | €22,935 | +€50,271 |
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 25 October 2026 via checked.be.