LES POUPETTES: 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 POUPETTES
Largest movements
- Receivables within one year +€24,499
up €24,499 (+171%), from €14,291 to €38,790
of which Other amounts receivable: +€22,340
- Cash -€8,976
down €8,976 (-21.8%), from €41,232 to €32,256
mainly Receivables within one year (-€24,499) and Deferred charges and accrued income (-€8,441)
- Deferred charges and accrued income +€8,441
up €8,441 (+226%), from €3,741 to €12,182
- Profit (loss) carried forward +€25,037
up €25,037 (+72.3%), from €34,612 to €59,650
- Accrued charges and deferred income +€5,210
up €5,210 (+174%), from €2,994 to €8,204
- Tax, wage and social debts -€4,944
down €4,944 (-19.0%), from €26,014 to €21,071
of which Taxes: -€4,893
- Debts after one year -€4,070
down €4,070 (-30.1%), from €13,509 to €9,440
- Trade debts +€2,263
up €2,263 (+276%), from €821 to €3,084
of which Suppliers: +€2,283
- Staff costs -€4,808
down €4,808 (-14.9%), from €32,275 to €27,467
- Financial charges -€1,030
down €1,030 (-18.5%), from €5,565 to €4,534
- Taxes +€944
up €944 (+10.2%), from €9,283 to €10,227
- Gross operating margin -€855
down €855 (-1.2%), from €70,804 to €69,948
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 | €83,641 | €107,518 | +€23,877 | +28.5% |
| Fixed assets | 21/28 | €11,544 | €11,566 | +€23 | +0.2% |
| Tangible fixed assets | 22/27 | €11,544 | €11,566 | +€23 | +0.2% |
| Plant, machinery and equipment | 23 | €10,632 | €9,429 | -€1,203 | -11.3% |
| Furniture and vehicles | 24 | €912 | €2,138 | +€1,226 | +134% |
| Current assets | 29/58 | €72,097 | €95,951 | +€23,854 | +33.1% |
| Stocks and contracts in progress | 3 | €12,833 | €12,723 | -€109 | -0.9% |
| Stocks | 30/36 | €12,833 | €12,723 | -€109 | -0.9% |
| Amounts receivable within one year | 40/41 | €14,291 | €38,790 | +€24,499 | +171% |
| Trade receivables | 40 | €1,254 | €3,412 | +€2,159 | +172% |
| Other amounts receivable | 41 | €13,038 | €35,378 | +€22,340 | +171% |
| Cash at bank and in hand | 54/58 | €41,232 | €32,256 | -€8,976 | -21.8% |
| Deferred charges and accrued income | 490/1 | €3,741 | €12,182 | +€8,441 | +226% |
| Total equity and liabilities | 10/49 | €83,641 | €107,518 | +€23,877 | +28.5% |
| Equity | 10/15 | €36,612 | €61,650 | +€25,037 | +68.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,612 | €59,650 | +€25,037 | +72.3% |
| Amounts payable | 17/49 | €47,029 | €45,868 | -€1,160 | -2.5% |
| Amounts payable after more than one year | 17 | €13,509 | €9,440 | -€4,070 | -30.1% |
| Financial debts | 170/4 | €13,509 | €9,440 | -€4,070 | -30.1% |
| Amounts payable within one year | 42/48 | €30,525 | €28,224 | -€2,301 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €3,690 | €4,070 | +€380 | +10.3% |
| Trade debts | 44 | €821 | €3,084 | +€2,263 | +276% |
| Suppliers | 440/4 | €661 | €2,944 | +€2,283 | +346% |
| Bills of exchange payable | 441 | €160 | €140 | -€20 | -12.7% |
| Taxes, remuneration and social security | 45 | €26,014 | €21,071 | -€4,944 | -19.0% |
| Taxes | 450/3 | €25,963 | €21,071 | -€4,893 | -18.8% |
| Remuneration and social security | 454/9 | €51 | - | -€51 | |
| Accrued charges and deferred income | 492/3 | €2,994 | €8,204 | +€5,210 | +174% |
| Non-recurring operating income | 76A | €55 | €330 | +€276 | +506% |
| Remuneration, social security and pensions | 62 | €32,275 | €27,467 | -€4,808 | -14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,694 | €2,369 | +€675 | +39.8% |
| Other operating charges | 640/8 | €328 | €559 | +€231 | +70.4% |
| Gross operating margin | 9900 | €70,804 | €69,948 | -€855 | -1.2% |
| Operating profit (loss) | 9901 | €36,506 | €39,553 | +€3,047 | +8.3% |
| Financial income | 75/76B | €143 | €246 | +€103 | +71.5% |
| Recurring financial income | 75 | €143 | €246 | +€103 | +71.5% |
| Financial charges | 65/66B | €5,565 | €4,534 | -€1,030 | -18.5% |
| Recurring financial charges | 65 | €5,565 | €4,534 | -€1,030 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €31,085 | €35,265 | +€4,180 | +13.4% |
| Income taxes | 67/77 | €9,283 | €10,227 | +€944 | +10.2% |
| Profit (loss) for the period | 9904 | €21,801 | €25,037 | +€3,236 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,801 | €25,037 | +€3,236 | +14.8% |
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 18 October 2026 via checked.be.