BAUDE Clémence Kiné: what changed
BAUDE Clémence Kiné
Largest movements
- Cash +€30,322
up €30,322 (+327%), from €9,269 to €39,591
mainly Net result for the year (+€28,814) and Tax, wage and social debts (+€5,632)
- Tangible fixed assets -€4,789
down €4,789 (-30.9%), from €15,482 to €10,693
of which Furniture and vehicles: -€4,341
- Receivables within one year -€806
down €806 (-28.0%), from €2,874 to €2,069
of which Other amounts receivable: -€817
- Profit (loss) carried forward +€25,314
up €25,314 (+202%), from €12,529 to €37,843
- Tax, wage and social debts +€5,632
up €5,632 (+203%), from €2,768 to €8,400
of which Taxes: +€5,800
- Current portion of long-term debt -€3,875
down €3,875 (-74.3%), from €5,216 to €1,341
- Debts after one year -€1,341
no longer reported in 2026 (was €1,341)
- Other debts -€1,000
down €1,000 (-22.2%), from €4,500 to €3,500
- Gross operating margin +€20,426
up €20,426 (+89.6%), from €22,785 to €43,211
- Taxes +€4,335
up €4,335 (+98.0%), from €4,425 to €8,760
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,287 | €53,584 | +€24,298 | +83.0% |
| Formation expenses | 20 | €1,348 | €916 | -€431 | -32.0% |
| Fixed assets | 21/28 | €15,482 | €10,693 | -€4,789 | -30.9% |
| Tangible fixed assets | 22/27 | €15,482 | €10,693 | -€4,789 | -30.9% |
| Plant, machinery and equipment | 23 | €1,514 | €1,066 | -€448 | -29.6% |
| Furniture and vehicles | 24 | €13,968 | €9,627 | -€4,341 | -31.1% |
| Current assets | 29/58 | €12,457 | €41,975 | +€29,518 | +237% |
| Amounts receivable within one year | 40/41 | €2,874 | €2,069 | -€806 | -28.0% |
| Trade receivables | 40 | €28 | €40 | +€11 | +40.2% |
| Other amounts receivable | 41 | €2,846 | €2,029 | -€817 | -28.7% |
| Cash at bank and in hand | 54/58 | €9,269 | €39,591 | +€30,322 | +327% |
| Deferred charges and accrued income | 490/1 | €314 | €315 | +€2 | +0.5% |
| Total equity and liabilities | 10/49 | €29,287 | €53,584 | +€24,298 | +83.0% |
| Equity | 10/15 | €15,029 | €40,343 | +€25,314 | +168% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,529 | €37,843 | +€25,314 | +202% |
| Amounts payable | 17/49 | €14,258 | €13,241 | -€1,016 | -7.1% |
| Amounts payable after more than one year | 17 | €1,341 | - | -€1,341 | |
| Financial debts | 170/4 | €1,341 | - | -€1,341 | |
| Amounts payable within one year | 42/48 | €12,916 | €13,241 | +€325 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €5,216 | €1,341 | -€3,875 | -74.3% |
| Trade debts | 44 | €432 | - | -€432 | |
| Suppliers | 440/4 | €432 | - | -€432 | |
| Taxes, remuneration and social security | 45 | €2,768 | €8,400 | +€5,632 | +203% |
| Taxes | 450/3 | €2,600 | €8,400 | +€5,800 | +223% |
| Remuneration and social security | 454/9 | €168 | - | -€168 | |
| Other amounts payable | 47/48 | €4,500 | €3,500 | -€1,000 | -22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,101 | €5,220 | +€119 | +2.3% |
| Other operating charges | 640/8 | €213 | €182 | -€31 | -14.4% |
| Gross operating margin | 9900 | €22,785 | €43,211 | +€20,426 | +89.6% |
| Operating profit (loss) | 9901 | €17,471 | €37,809 | +€20,337 | +116% |
| Financial charges | 65/66B | €464 | €234 | -€230 | -49.5% |
| Recurring financial charges | 65 | €464 | €234 | -€230 | -49.5% |
| Profit (loss) for the period before taxes | 9903 | €17,007 | €37,575 | +€20,567 | +121% |
| Income taxes | 67/77 | €4,425 | €8,760 | +€4,335 | +98.0% |
| Profit (loss) for the period | 9904 | €12,582 | €28,814 | +€16,232 | +129% |
| Profit (loss) for the period to be appropriated | 9905 | €12,582 | €28,814 | +€16,232 | +129% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.