LES 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 POYONS
Largest movements
- Cash +€5,923
up €5,923 (+7.6%), from €78,056 to €83,979
mainly Depreciation (+€8,358) and Net result for the year (+€4,584)
- Intangible fixed assets -€4,500
down €4,500 (-12.8%), from €35,072 to €30,572
- Tangible fixed assets -€3,633
down €3,633 (-25.5%), from €14,261 to €10,627
of which Furniture and vehicles: -€2,398
- Receivables within one year +€3,396
up €3,396 (+50.9%), from €6,668 to €10,064
of which Other amounts receivable: +€3,404
- Profit (loss) carried forward +€4,584
up €4,584 (+16.8%), from €27,308 to €31,892
- Trade debts -€3,363
down €3,363 (-48.7%), from €6,905 to €3,542
- Gross operating margin -€20,394
down €20,394 (-21.5%), from €94,854 to €74,460
- Staff costs -€15,636
down €15,636 (-21.6%), from €72,377 to €56,741
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 | €144,681 | €145,641 | +€960 | +0.7% |
| Formation expenses | 20 | €624 | €399 | -€225 | -36.0% |
| Fixed assets | 21/28 | €49,333 | €41,199 | -€8,133 | -16.5% |
| Intangible fixed assets | 21 | €35,072 | €30,572 | -€4,500 | -12.8% |
| Tangible fixed assets | 22/27 | €14,261 | €10,627 | -€3,633 | -25.5% |
| Plant, machinery and equipment | 23 | €5,068 | €3,833 | -€1,236 | -24.4% |
| Furniture and vehicles | 24 | €9,192 | €6,795 | -€2,398 | -26.1% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €94,724 | €104,043 | +€9,318 | +9.8% |
| Stocks and contracts in progress | 3 | €10,000 | €10,000 | = | 0.0% |
| Stocks | 30/36 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,668 | €10,064 | +€3,396 | +50.9% |
| Trade receivables | 40 | €8 | €0 | -€8 | -100% |
| Other amounts receivable | 41 | €6,660 | €10,064 | +€3,404 | +51.1% |
| Cash at bank and in hand | 54/58 | €78,056 | €83,979 | +€5,923 | +7.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €144,681 | €145,641 | +€960 | +0.7% |
| Equity | 10/15 | €30,308 | €34,892 | +€4,584 | +15.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,308 | €31,892 | +€4,584 | +16.8% |
| Amounts payable | 17/49 | €114,373 | €110,749 | -€3,624 | -3.2% |
| Amounts payable after more than one year | 17 | €90,000 | €90,000 | = | 0.0% |
| Financial debts | 170/4 | €90,000 | €90,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €24,373 | €20,749 | -€3,624 | -14.9% |
| Trade debts | 44 | €6,905 | €3,542 | -€3,363 | -48.7% |
| Suppliers | 440/4 | €6,905 | €3,542 | -€3,363 | -48.7% |
| Taxes, remuneration and social security | 45 | €16,413 | €15,705 | -€708 | -4.3% |
| Taxes | 450/3 | €12,509 | €11,373 | -€1,136 | -9.1% |
| Remuneration and social security | 454/9 | €3,904 | €4,332 | +€429 | +11.0% |
| Other amounts payable | 47/48 | €1,055 | €1,502 | +€447 | +42.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €72,377 | €56,741 | -€15,636 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,505 | €8,358 | +€853 | +11.4% |
| Other operating charges | 640/8 | €255 | €740 | +€485 | +190% |
| Gross operating margin | 9900 | €94,854 | €74,460 | -€20,394 | -21.5% |
| Operating profit (loss) | 9901 | €14,717 | €8,621 | -€6,096 | -41.4% |
| Financial income | 75/76B | €0 | €16 | +€16 | +3,988% |
| Recurring financial income | 75 | €0 | €16 | +€16 | +3,988% |
| Financial charges | 65/66B | €3,458 | €4,053 | +€596 | +17.2% |
| Recurring financial charges | 65 | €3,458 | €4,053 | +€596 | +17.2% |
| Profit (loss) for the period before taxes | 9903 | €11,259 | €4,584 | -€6,676 | -59.3% |
| Income taxes | 67/77 | -€259 | €0 | +€259 | |
| Profit (loss) for the period | 9904 | €11,519 | €4,584 | -€6,935 | -60.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,519 | €4,584 | -€6,935 | -60.2% |
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 20 October 2026 via checked.be.