POUR L’AMOUR: 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.
POUR L’AMOUR
Largest movements
- Stocks and contracts -€40,402
down €40,402 (-43.0%), from €93,871 to €53,469
- Cash +€9,904
up €9,904 (+94.8%), from €10,447 to €20,351
mainly Stocks and contracts (+€40,402) and Tax, wage and social debts (+€11,907)
- Receivables within one year +€5,015
up €5,015 (+877%), from €572 to €5,587
- Deferred charges and accrued income -€4,938
down €4,938 (-62.9%), from €7,853 to €2,914
- Financial fixed assets -€3,060
no longer reported in 2025 (was €3,060)
- Trade debts -€26,134
down €26,134 (-60.9%), from €42,920 to €16,786
- Profit (loss) carried forward -€21,884
down €21,884 (-110%), from -€19,878 to -€41,762
- Tax, wage and social debts +€11,907
up €11,907 (+37.6%), from €31,664 to €43,571
of which Taxes: +€12,460
- Staff costs -€30,068
down €30,068 (-22.9%), from €131,040 to €100,972
- Gross operating margin -€19,689
down €19,689 (-17.3%), from €113,756 to €94,066
- Financial charges +€1,672
up €1,672 (+22.0%), from €7,586 to €9,258
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 | €135,743 | €99,631 | -€36,111 | -26.6% |
| Fixed assets | 21/28 | €23,000 | €17,310 | -€5,690 | -24.7% |
| Tangible fixed assets | 22/27 | €19,940 | €17,310 | -€2,630 | -13.2% |
| Plant, machinery and equipment | 23 | €14,774 | €11,735 | -€3,039 | -20.6% |
| Furniture and vehicles | 24 | €5,166 | €5,574 | +€409 | +7.9% |
| Financial fixed assets | 28 | €3,060 | - | -€3,060 | |
| Current assets | 29/58 | €112,743 | €82,322 | -€30,421 | -27.0% |
| Stocks and contracts in progress | 3 | €93,871 | €53,469 | -€40,402 | -43.0% |
| Stocks | 30/36 | €93,871 | €53,469 | -€40,402 | -43.0% |
| Amounts receivable within one year | 40/41 | €572 | €5,587 | +€5,015 | +877% |
| Other amounts receivable | 41 | €572 | €5,587 | +€5,015 | +877% |
| Cash at bank and in hand | 54/58 | €10,447 | €20,351 | +€9,904 | +94.8% |
| Deferred charges and accrued income | 490/1 | €7,853 | €2,914 | -€4,938 | -62.9% |
| Total equity and liabilities | 10/49 | €135,743 | €99,631 | -€36,111 | -26.6% |
| Equity | 10/15 | -€5,450 | -€27,334 | -€21,884 | -402% |
| Contributions | 10/11 | €12,552 | €12,552 | = | 0.0% |
| Reserves | 13 | €1,875 | €1,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,878 | -€41,762 | -€21,884 | -110% |
| Amounts payable | 17/49 | €141,193 | €126,965 | -€14,227 | -10.1% |
| Amounts payable within one year | 42/48 | €141,193 | €126,965 | -€14,227 | -10.1% |
| Financial debts | 43 | €13,325 | €13,325 | = | 0.0% |
| Other loans | 439 | €13,325 | €13,325 | = | 0.0% |
| Trade debts | 44 | €42,920 | €16,786 | -€26,134 | -60.9% |
| Suppliers | 440/4 | €42,920 | €16,786 | -€26,134 | -60.9% |
| Taxes, remuneration and social security | 45 | €31,664 | €43,571 | +€11,907 | +37.6% |
| Taxes | 450/3 | €7,133 | €19,593 | +€12,460 | +175% |
| Remuneration and social security | 454/9 | €24,531 | €23,977 | -€553 | -2.3% |
| Other amounts payable | 47/48 | €53,284 | €53,284 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €131,040 | €100,972 | -€30,068 | -22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,050 | €4,414 | +€364 | +9.0% |
| Other operating charges | 640/8 | €1,942 | €1,306 | -€636 | -32.7% |
| Gross operating margin | 9900 | €113,756 | €94,066 | -€19,689 | -17.3% |
| Operating profit (loss) | 9901 | -€23,276 | -€12,626 | +€10,650 | +45.8% |
| Financial income | 75/76B | €5 | €0 | -€5 | -99.8% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -99.8% |
| Financial charges | 65/66B | €7,586 | €9,258 | +€1,672 | +22.0% |
| Recurring financial charges | 65 | €7,586 | €9,258 | +€1,672 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | -€30,858 | -€21,884 | +€8,973 | +29.1% |
| Profit (loss) for the period | 9904 | -€30,858 | -€21,884 | +€8,973 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,858 | -€21,884 | +€8,973 | +29.1% |
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.