Les'Scales: 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'Scales
Largest movements
- Receivables within one year -€8,386
down €8,386 (-13.8%), from €60,930 to €52,544
of which Other amounts receivable: -€8,511
- Profit (loss) carried forward -€69,144
down €69,144, from €33,779 to -€35,365
- Accrued charges and deferred income +€51,588
up €51,588 (+1,247%), from €4,137 to €55,725
- Trade debts +€31,167
up €31,167 (+151%), from €20,667 to €51,834
- Tax, wage and social debts -€21,611
down €21,611 (-62.6%), from €34,534 to €12,923
- Gross operating margin -€48,075
down €48,075 (-485%), from -€9,902 to -€57,977
- Other operating charges +€2,848
up €2,848 (+36.9%), from €7,720 to €10,568
- Financial charges +€2,277
up €2,277 (+331%), from €689 to €2,965
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 | €137,958 | €129,655 | -€8,303 | -6.0% |
| Fixed assets | 21/28 | €5,948 | €5,226 | -€722 | -12.1% |
| Tangible fixed assets | 22/27 | €2,228 | €1,506 | -€722 | -32.4% |
| Furniture and vehicles | 24 | €660 | €330 | -€330 | -50.0% |
| Other tangible fixed assets | 26 | €1,568 | €1,176 | -€392 | -25.0% |
| Financial fixed assets | 28 | €3,720 | €3,720 | = | 0.0% |
| Current assets | 29/58 | €132,010 | €124,429 | -€7,581 | -5.7% |
| Stocks and contracts in progress | 3 | €3,617 | €3,036 | -€581 | -16.1% |
| Stocks | 30/36 | €3,617 | €3,036 | -€581 | -16.1% |
| Amounts receivable within one year | 40/41 | €60,930 | €52,544 | -€8,386 | -13.8% |
| Trade receivables | 40 | - | €125 | +€125 | |
| Other amounts receivable | 41 | €60,930 | €52,419 | -€8,511 | -14.0% |
| Cash at bank and in hand | 54/58 | €67,464 | €67,999 | +€536 | +0.8% |
| Deferred charges and accrued income | 490/1 | - | €850 | +€850 | |
| Total equity and liabilities | 10/49 | €137,958 | €129,655 | -€8,303 | -6.0% |
| Equity | 10/15 | €74,217 | €5,073 | -€69,144 | -93.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €21,846 | €21,846 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,959 | €13,959 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13,959 | €13,959 | = | 0.0% |
| Distributable reserves | 133 | €7,887 | €7,887 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,779 | -€35,365 | -€69,144 | |
| Amounts payable | 17/49 | €63,741 | €124,582 | +€60,841 | +95.4% |
| Amounts payable within one year | 42/48 | €59,604 | €68,857 | +€9,252 | +15.5% |
| Financial debts | 43 | €4,404 | €4,100 | -€304 | -6.9% |
| Credit institutions | 430/8 | €4,404 | €4,100 | -€304 | -6.9% |
| Trade debts | 44 | €20,667 | €51,834 | +€31,167 | +151% |
| Suppliers | 440/4 | €20,667 | €51,834 | +€31,167 | +151% |
| Taxes, remuneration and social security | 45 | €34,534 | €12,923 | -€21,611 | -62.6% |
| Taxes | 450/3 | €34,534 | €12,923 | -€21,611 | -62.6% |
| Accrued charges and deferred income | 492/3 | €4,137 | €55,725 | +€51,588 | +1,247% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €807 | €722 | -€85 | -10.6% |
| Other operating charges | 640/8 | €7,720 | €10,568 | +€2,848 | +36.9% |
| Gross operating margin | 9900 | -€9,902 | -€57,977 | -€48,075 | -485% |
| Operating profit (loss) | 9901 | -€18,429 | -€69,267 | -€50,837 | -276% |
| Financial income | 75/76B | €3,393 | €3,229 | -€164 | -4.8% |
| Recurring financial income | 75 | €3,393 | €3,229 | -€164 | -4.8% |
| Financial charges | 65/66B | €689 | €2,965 | +€2,277 | +331% |
| Recurring financial charges | 65 | €689 | €2,965 | +€2,277 | +331% |
| Profit (loss) for the period before taxes | 9903 | -€15,725 | -€69,003 | -€53,278 | -339% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€15,864 | -€69,144 | -€53,279 | -336% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,864 | -€69,144 | -€53,279 | -336% |
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 28 October 2026 via checked.be.