LITTLE RED ROOSTER: 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.
LITTLE RED ROOSTER
Largest movements
- Tangible fixed assets -€18,178
down €18,178 (-17.7%), from €102,665 to €84,487
of which Plant, machinery and equipment: -€10,720
- Receivables within one year +€3,610
up €3,610 (+247%), from €1,464 to €5,074
of which Trade receivables: +€1,987
- Cash +€1,763
up €1,763 (+24.4%), from €7,232 to €8,995
mainly Net result for the year (+€28,456) and Depreciation (+€18,210)
- Other debts -€30,218
down €30,218 (-36.8%), from €82,046 to €51,829
- Profit (loss) carried forward +€28,456
up €28,456 (+81.1%), from -€35,070 to -€6,614
- Debts after one year -€13,873
down €13,873 (-30.1%), from €46,032 to €32,160
- Trade debts +€8,014
up €8,014 (+109%), from €7,342 to €15,356
- Tax, wage and social debts -€5,178
down €5,178 (-42.1%), from €12,310 to €7,132
of which Taxes: -€3,012
- Gross operating margin +€41,245
up €41,245 (+68.7%), from €60,040 to €101,286
- Staff costs +€9,518
up €9,518 (+25.1%), from €37,911 to €47,429
- Other operating charges +€2,822
up €2,822 (+172%), from €1,645 to €4,467
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 | €129,367 | €117,714 | -€11,653 | -9.0% |
| Formation expenses | 20 | €270 | €238 | -€32 | -11.9% |
| Fixed assets | 21/28 | €102,665 | €84,487 | -€18,178 | -17.7% |
| Tangible fixed assets | 22/27 | €102,665 | €84,487 | -€18,178 | -17.7% |
| Plant, machinery and equipment | 23 | €36,629 | €25,909 | -€10,720 | -29.3% |
| Furniture and vehicles | 24 | €838 | €644 | -€194 | -23.2% |
| Other tangible fixed assets | 26 | €65,198 | €57,934 | -€7,264 | -11.1% |
| Current assets | 29/58 | €26,431 | €32,988 | +€6,557 | +24.8% |
| Stocks and contracts in progress | 3 | €16,528 | €16,528 | = | 0.0% |
| Stocks | 30/36 | €16,528 | €16,528 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,464 | €5,074 | +€3,610 | +247% |
| Trade receivables | 40 | €484 | €2,471 | +€1,987 | +410% |
| Other amounts receivable | 41 | €980 | €2,603 | +€1,624 | +166% |
| Cash at bank and in hand | 54/58 | €7,232 | €8,995 | +€1,763 | +24.4% |
| Deferred charges and accrued income | 490/1 | €1,208 | €2,392 | +€1,184 | +98.1% |
| Total equity and liabilities | 10/49 | €129,367 | €117,714 | -€11,653 | -9.0% |
| Equity | 10/15 | -€32,070 | -€3,614 | +€28,456 | +88.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,070 | -€6,614 | +€28,456 | +81.1% |
| Amounts payable | 17/49 | €161,436 | €121,328 | -€40,109 | -24.8% |
| Amounts payable after more than one year | 17 | €46,032 | €32,160 | -€13,873 | -30.1% |
| Financial debts | 170/4 | €46,032 | €32,160 | -€13,873 | -30.1% |
| Amounts payable within one year | 42/48 | €114,994 | €88,190 | -€26,804 | -23.3% |
| Current portion of amounts payable after more than one year | 42 | €13,296 | €13,873 | +€577 | +4.3% |
| Trade debts | 44 | €7,342 | €15,356 | +€8,014 | +109% |
| Suppliers | 440/4 | €7,342 | €15,356 | +€8,014 | +109% |
| Taxes, remuneration and social security | 45 | €12,310 | €7,132 | -€5,178 | -42.1% |
| Taxes | 450/3 | €10,144 | €7,132 | -€3,012 | -29.7% |
| Remuneration and social security | 454/9 | €2,166 | €0 | -€2,166 | -100% |
| Other amounts payable | 47/48 | €82,046 | €51,829 | -€30,218 | -36.8% |
| Accrued charges and deferred income | 492/3 | €410 | €979 | +€568 | +139% |
| Remuneration, social security and pensions | 62 | €37,911 | €47,429 | +€9,518 | +25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,976 | €18,210 | +€235 | +1.3% |
| Other operating charges | 640/8 | €1,645 | €4,467 | +€2,822 | +172% |
| Gross operating margin | 9900 | €60,040 | €101,286 | +€41,245 | +68.7% |
| Operating profit (loss) | 9901 | €2,509 | €31,180 | +€28,671 | +1,143% |
| Financial income | 75/76B | €6 | €7 | +€1 | +21.1% |
| Recurring financial income | 75 | €6 | €7 | +€1 | +21.1% |
| Financial charges | 65/66B | €2,816 | €2,593 | -€223 | -7.9% |
| Recurring financial charges | 65 | €2,816 | €2,593 | -€223 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | -€301 | €28,594 | +€28,895 | |
| Income taxes | 67/77 | €464 | €138 | -€326 | -70.2% |
| Profit (loss) for the period | 9904 | -€766 | €28,456 | +€29,221 | |
| Profit (loss) for the period to be appropriated | 9905 | -€766 | €28,456 | +€29,221 |
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.