Les Petits Services: 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 Services
Largest movements
- Receivables within one year -€16,060
down €16,060 (-21.7%), from €74,146 to €58,086
of which Trade receivables: -€19,826
- Tangible fixed assets -€12,974
down €12,974 (-4.4%), from €297,897 to €284,923
of which Land and buildings: -€12,470
- Other debts +€45,075
up €45,075 (+127.0%), from €35,491 to €80,566
- Tax, wage and social debts -€35,499
down €35,499 (-61.6%), from €57,648 to €22,149
- Trade debts -€21,321
down €21,321 (-35.5%), from €60,043 to €38,722
- Debts after one year -€14,864
down €14,864 (-11.3%), from €131,079 to €116,215
- Financial income -€2,982
no longer reported in 2025 (was €2,982)
- Other operating charges +€1,389
up €1,389 (+116.6%), from €1,191 to €2,580
- Financial charges -€1,272
down €1,272 (-10.3%), from €12,353 to €11,081
- Gross operating margin +€1,270
up €1,270 (+5.3%), from €23,948 to €25,218
- Write-downs -€638
no longer reported in 2025 (was €638)
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 | €656,172 | €627,333 | -€28,839 | -4.4% |
| Fixed assets | 21/28 | €581,022 | €568,048 | -€12,974 | -2.2% |
| Tangible fixed assets | 22/27 | €297,897 | €284,923 | -€12,974 | -4.4% |
| Land and buildings | 22 | €297,136 | €284,666 | -€12,470 | -4.2% |
| Furniture and vehicles | 24 | €761 | €257 | -€504 | -66.2% |
| Financial fixed assets | 28 | €283,125 | €283,125 | = | 0.0% |
| Current assets | 29/58 | €75,150 | €59,285 | -€15,865 | -21.1% |
| Amounts receivable within one year | 40/41 | €74,146 | €58,086 | -€16,060 | -21.7% |
| Trade receivables | 40 | €26,396 | €6,570 | -€19,826 | -75.1% |
| Other amounts receivable | 41 | €47,750 | €51,516 | +€3,766 | +7.9% |
| Cash at bank and in hand | 54/58 | €166 | €316 | +€150 | +90.4% |
| Deferred charges and accrued income | 490/1 | €838 | €883 | +€45 | +5.4% |
| Total equity and liabilities | 10/49 | €656,172 | €627,333 | -€28,839 | -4.4% |
| Equity | 10/15 | €354,629 | €351,701 | -€2,928 | -0.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | €244,073 | €244,073 | = | 0.0% |
| Reserves | 13 | €38,056 | €38,056 | = | 0.0% |
| Non-distributable reserves | 130/1 | €38,056 | €38,056 | = | 0.0% |
| Reserves not available under the articles | 1311 | €38,056 | €38,056 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,300 | €63,372 | -€2,928 | -4.4% |
| Amounts payable | 17/49 | €301,543 | €275,632 | -€25,911 | -8.6% |
| Amounts payable after more than one year | 17 | €131,079 | €116,215 | -€14,864 | -11.3% |
| Financial debts | 170/4 | €131,079 | €116,215 | -€14,864 | -11.3% |
| Amounts payable within one year | 42/48 | €169,104 | €158,057 | -€11,047 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €15,922 | €16,620 | +€698 | +4.4% |
| Trade debts | 44 | €60,043 | €38,722 | -€21,321 | -35.5% |
| Suppliers | 440/4 | €60,043 | €38,722 | -€21,321 | -35.5% |
| Taxes, remuneration and social security | 45 | €57,648 | €22,149 | -€35,499 | -61.6% |
| Taxes | 450/3 | €57,648 | €22,149 | -€35,499 | -61.6% |
| Other amounts payable | 47/48 | €35,491 | €80,566 | +€45,075 | +127.0% |
| Accrued charges and deferred income | 492/3 | €1,360 | €1,360 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,090 | €12,974 | -€116 | -0.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €638 | - | -€638 | |
| Other operating charges | 640/8 | €1,191 | €2,580 | +€1,389 | +116.6% |
| Gross operating margin | 9900 | €23,948 | €25,218 | +€1,270 | +5.3% |
| Operating profit (loss) | 9901 | €9,029 | €9,664 | +€635 | +7.0% |
| Financial income | 75/76B | €2,982 | - | -€2,982 | |
| Recurring financial income | 75 | €2,982 | - | -€2,982 | |
| Financial charges | 65/66B | €12,353 | €11,081 | -€1,272 | -10.3% |
| Recurring financial charges | 65 | €12,353 | €11,081 | -€1,272 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | -€342 | -€1,417 | -€1,075 | -314.3% |
| Income taxes | 67/77 | €1,911 | €1,511 | -€400 | -20.9% |
| Profit (loss) for the period | 9904 | -€2,253 | -€2,928 | -€675 | -30.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,253 | -€2,928 | -€675 | -30.0% |
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.