Les Vîs Cabarèts: 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 Vîs Cabarèts
Largest movements
- Tangible fixed assets -€4,864
down €4,864 (-39.8%), from €12,208 to €7,344
of which Plant, machinery and equipment: -€3,264
- Stocks and contracts +€3,030
up €3,030 (+13.9%), from €21,735 to €24,765
- Intangible fixed assets -€1,900
down €1,900 (-16.2%), from €11,723 to €9,823
- Profit (loss) carried forward -€15,249
down €15,249, from €9,475 to -€5,773
- Tax, wage and social debts +€9,776
up €9,776 (+38.2%), from €25,620 to €35,396
of which Remuneration and social security: +€7,099
- Trade debts +€8,443
up €8,443 (+56.3%), from €14,998 to €23,441
- Debts after one year -€7,124
down €7,124 (-43.9%), from €16,225 to €9,102
- Gross operating margin -€25,772
down €25,772 (-11.9%), from €216,217 to €190,446
- Depreciation -€6,104
down €6,104 (-47.4%), from €12,869 to €6,764
- Staff costs +€4,401
up €4,401 (+2.4%), from €186,455 to €190,857
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 | €131,304 | €127,330 | -€3,974 | -3.0% |
| Fixed assets | 21/28 | €29,417 | €22,652 | -€6,764 | -23.0% |
| Intangible fixed assets | 21 | €11,723 | €9,823 | -€1,900 | -16.2% |
| Tangible fixed assets | 22/27 | €12,208 | €7,344 | -€4,864 | -39.8% |
| Plant, machinery and equipment | 23 | €8,154 | €4,890 | -€3,264 | -40.0% |
| Furniture and vehicles | 24 | €2,555 | €1,394 | -€1,161 | -45.4% |
| Other tangible fixed assets | 26 | €1,500 | €1,060 | -€440 | -29.3% |
| Financial fixed assets | 28 | €5,486 | €5,486 | = | 0.0% |
| Current assets | 29/58 | €101,887 | €104,678 | +€2,791 | +2.7% |
| Stocks and contracts in progress | 3 | €21,735 | €24,765 | +€3,030 | +13.9% |
| Stocks | 30/36 | €21,735 | €24,765 | +€3,030 | +13.9% |
| Amounts receivable within one year | 40/41 | €7,627 | €7,192 | -€435 | -5.7% |
| Trade receivables | 40 | €4,332 | €3,897 | -€435 | -10.0% |
| Other amounts receivable | 41 | €3,295 | €3,295 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €72,526 | €72,721 | +€195 | +0.3% |
| Total equity and liabilities | 10/49 | €131,304 | €127,330 | -€3,974 | -3.0% |
| Equity | 10/15 | €67,407 | €52,158 | -€15,249 | -22.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €38,932 | €38,932 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €38,932 | €38,932 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,475 | -€5,773 | -€15,249 | |
| Amounts payable | 17/49 | €63,897 | €75,172 | +€11,275 | +17.6% |
| Amounts payable after more than one year | 17 | €16,225 | €9,102 | -€7,124 | -43.9% |
| Financial debts | 170/4 | €16,225 | €9,102 | -€7,124 | -43.9% |
| Amounts payable within one year | 42/48 | €47,672 | €66,070 | +€18,399 | +38.6% |
| Current portion of amounts payable after more than one year | 42 | €6,986 | €7,124 | +€137 | +2.0% |
| Trade debts | 44 | €14,998 | €23,441 | +€8,443 | +56.3% |
| Suppliers | 440/4 | €14,998 | €23,441 | +€8,443 | +56.3% |
| Taxes, remuneration and social security | 45 | €25,620 | €35,396 | +€9,776 | +38.2% |
| Taxes | 450/3 | €11,089 | €13,766 | +€2,677 | +24.1% |
| Remuneration and social security | 454/9 | €14,531 | €21,630 | +€7,099 | +48.9% |
| Other amounts payable | 47/48 | €68 | €110 | +€42 | +62.4% |
| Remuneration, social security and pensions | 62 | €186,455 | €190,857 | +€4,401 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,869 | €6,764 | -€6,104 | -47.4% |
| Other operating charges | 640/8 | €7,505 | €7,313 | -€192 | -2.6% |
| Gross operating margin | 9900 | €216,217 | €190,446 | -€25,772 | -11.9% |
| Operating profit (loss) | 9901 | €9,388 | -€14,488 | -€23,876 | |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €913 | €761 | -€152 | -16.7% |
| Recurring financial charges | 65 | €913 | €761 | -€152 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €8,475 | -€15,249 | -€23,724 | |
| Income taxes | 67/77 | €1,750 | €0 | -€1,750 | -100% |
| Profit (loss) for the period | 9904 | €6,726 | -€15,249 | -€21,974 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,726 | -€15,249 | -€21,974 |
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 30 October 2026 via checked.be.