LES PLAISIRS: 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 PLAISIRS
Largest movements
- Cash +€31,228
up €31,228 (+94.8%), from €32,930 to €64,158
mainly Debts after one year (+€70,368) and Receivables within one year (+€16,326)
- Receivables within one year -€16,326
down €16,326 (-83.8%), from €19,489 to €3,163
of which Other amounts receivable: -€15,002
- Stocks and contracts +€9,835
up €9,835 (+7.7%), from €128,438 to €138,273
- Debts after one year +€70,368
up €70,368 (+88.4%), from €79,632 to €150,000
- Trade debts -€60,245
down €60,245 (-60.5%), from €99,636 to €39,391
- Tax, wage and social debts +€12,448
up €12,448 (+810%), from €1,537 to €13,985
- Gross operating margin +€8,266
up €8,266, from -€3,511 to €4,756
- Financial charges +€3,289
up €3,289 (+106,439%), from €3 to €3,292
- Other operating charges -€387
down €387 (-100%), from €387 to €0
- Depreciation +€239
up €239 (+812%), from €29 to €269
- Financial income +€81
up €81 (+13,447%), from €1 to €81
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 | €182,025 | €206,297 | +€24,272 | +13.3% |
| Fixed assets | 21/28 | €776 | €508 | -€269 | -34.6% |
| Tangible fixed assets | 22/27 | €776 | €508 | -€269 | -34.6% |
| Plant, machinery and equipment | 23 | €776 | €508 | -€269 | -34.6% |
| Current assets | 29/58 | €181,249 | €205,789 | +€24,541 | +13.5% |
| Stocks and contracts in progress | 3 | €128,438 | €138,273 | +€9,835 | +7.7% |
| Stocks | 30/36 | €128,438 | €138,273 | +€9,835 | +7.7% |
| Amounts receivable within one year | 40/41 | €19,489 | €3,163 | -€16,326 | -83.8% |
| Trade receivables | 40 | €1,324 | €0 | -€1,324 | -100% |
| Other amounts receivable | 41 | €18,165 | €3,163 | -€15,002 | -82.6% |
| Cash at bank and in hand | 54/58 | €32,930 | €64,158 | +€31,228 | +94.8% |
| Deferred charges and accrued income | 490/1 | €392 | €196 | -€196 | -50.1% |
| Total equity and liabilities | 10/49 | €182,025 | €206,297 | +€24,272 | +13.3% |
| Equity | 10/15 | €1,070 | €2,346 | +€1,276 | +119% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,930 | -€2,654 | +€1,276 | +32.5% |
| Amounts payable | 17/49 | €180,955 | €203,951 | +€22,996 | +12.7% |
| Amounts payable after more than one year | 17 | €79,632 | €150,000 | +€70,368 | +88.4% |
| Financial debts | 170/4 | €79,632 | €150,000 | +€70,368 | +88.4% |
| Amounts payable within one year | 42/48 | €101,323 | €53,904 | -€47,419 | -46.8% |
| Financial debts | 43 | €150 | €528 | +€378 | +252% |
| Credit institutions | 430/8 | €150 | €528 | +€378 | +252% |
| Trade debts | 44 | €99,636 | €39,391 | -€60,245 | -60.5% |
| Suppliers | 440/4 | €99,636 | €39,391 | -€60,245 | -60.5% |
| Taxes, remuneration and social security | 45 | €1,537 | €13,985 | +€12,448 | +810% |
| Taxes | 450/3 | €1,537 | €13,985 | +€12,448 | +810% |
| Accrued charges and deferred income | 492/3 | - | €47 | +€47 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29 | €269 | +€239 | +812% |
| Other operating charges | 640/8 | €387 | €0 | -€387 | -100% |
| Gross operating margin | 9900 | -€3,511 | €4,756 | +€8,266 | |
| Operating profit (loss) | 9901 | -€3,927 | €4,487 | +€8,414 | |
| Financial income | 75/76B | €1 | €81 | +€81 | +13,447% |
| Recurring financial income | 75 | €1 | €81 | +€81 | +13,447% |
| Financial charges | 65/66B | €3 | €3,292 | +€3,289 | +106,439% |
| Recurring financial charges | 65 | €3 | €3,292 | +€3,289 | +106,439% |
| Profit (loss) for the period before taxes | 9903 | -€3,930 | €1,276 | +€5,206 | |
| Profit (loss) for the period | 9904 | -€3,930 | €1,276 | +€5,206 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,930 | €1,276 | +€5,206 |
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 14 October 2026 via checked.be.