BABETTE VAN CLEEMPUT: 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.
BABETTE VAN CLEEMPUT
Largest movements
- Receivables within one year +€8,405
up €8,405 (+193%), from €4,363 to €12,768
- Cash -€3,260
down €3,260 (-12.3%), from €26,446 to €23,186
mainly Contributions, distributions and other (-€25,852) and Receivables within one year (-€8,405)
- Deferred charges and accrued income -€1,684
down €1,684 (-33.3%), from €5,064 to €3,380
- Tangible fixed assets +€961
up €961 (+367%), from €262 to €1,223
- Other debts +€19,064
up €19,064 (+399%), from €4,777 to €23,841
- Reserves -€13,637
down €13,637 (-52.8%), from €25,852 to €12,215
- Trade debts -€793
down €793 (-40.5%), from €1,957 to €1,164
- Gross operating margin +€7,283
up €7,283 (+72.8%), from €10,007 to €17,289
- Taxes +€1,526
up €1,526 (+66.2%), from €2,306 to €3,832
- Other operating charges -€586
down €586 (-53.0%), from €1,105 to €520
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 | €36,135 | €40,557 | +€4,422 | +12.2% |
| Fixed assets | 21/28 | €262 | €1,223 | +€961 | +367% |
| Tangible fixed assets | 22/27 | €262 | €1,223 | +€961 | +367% |
| Plant, machinery and equipment | 23 | €262 | €1,223 | +€961 | +367% |
| Current assets | 29/58 | €35,873 | €39,334 | +€3,461 | +9.6% |
| Amounts receivable within one year | 40/41 | €4,363 | €12,768 | +€8,405 | +193% |
| Trade receivables | 40 | €4,363 | €12,768 | +€8,405 | +193% |
| Cash at bank and in hand | 54/58 | €26,446 | €23,186 | -€3,260 | -12.3% |
| Deferred charges and accrued income | 490/1 | €5,064 | €3,380 | -€1,684 | -33.3% |
| Total equity and liabilities | 10/49 | €36,135 | €40,557 | +€4,422 | +12.2% |
| Equity | 10/15 | €26,852 | €13,215 | -€13,637 | -50.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €25,852 | €12,215 | -€13,637 | -52.8% |
| Distributable reserves | 133 | €25,852 | €12,215 | -€13,637 | -52.8% |
| Amounts payable | 17/49 | €9,283 | €27,342 | +€18,059 | +195% |
| Amounts payable within one year | 42/48 | €9,283 | €27,342 | +€18,059 | +195% |
| Trade debts | 44 | €1,957 | €1,164 | -€793 | -40.5% |
| Suppliers | 440/4 | €1,957 | €1,164 | -€793 | -40.5% |
| Taxes, remuneration and social security | 45 | €2,549 | €2,337 | -€212 | -8.3% |
| Taxes | 450/3 | €2,549 | €2,337 | -€212 | -8.3% |
| Other amounts payable | 47/48 | €4,777 | €23,841 | +€19,064 | +399% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €358 | €507 | +€149 | +41.5% |
| Other operating charges | 640/8 | €1,105 | €520 | -€586 | -53.0% |
| Gross operating margin | 9900 | €10,007 | €17,289 | +€7,283 | +72.8% |
| Operating profit (loss) | 9901 | €8,543 | €16,263 | +€7,720 | +90.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €294 | €216 | -€79 | -26.7% |
| Recurring financial charges | 65 | €294 | €216 | -€79 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €8,249 | €16,047 | +€7,798 | +94.5% |
| Income taxes | 67/77 | €2,306 | €3,832 | +€1,526 | +66.2% |
| Profit (loss) for the period | 9904 | €5,943 | €12,215 | +€6,272 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €5,943 | €12,215 | +€6,272 | +106% |
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.