Borret Camille: 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.
Borret Camille
Largest movements
- Cash -€1,389
down €1,389 (-40.6%), from €3,419 to €2,030
mainly Net result for the year (-€2,014) and Receivables within one year (-€265)
- Receivables within one year +€265
up €265 (+3.4%), from €7,911 to €8,176
of which Trade receivables: +€6,812
- Stocks and contracts +€213
up €213 (+15.0%), from €1,424 to €1,638
- Profit (loss) carried forward -€2,014
down €2,014 (-14.7%), from -€13,684 to -€15,698
- Trade debts +€868
up €868 (+68.1%), from €1,275 to €2,143
- Tax, wage and social debts +€304
up €304 (+415%), from €73 to €377
- Gross operating margin +€6,410
up €6,410 (+83.6%), from -€7,666 to -€1,255
- Financial income -€657
down €657 (-100%), from €657 to €0
- Other operating charges -€384
down €384 (-81.9%), from €469 to €85
- Depreciation -€120
no longer reported in 2025 (was €120)
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 | €13,104 | €12,193 | -€911 | -7.0% |
| Fixed assets | 21/28 | €350 | €350 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €12,754 | €11,843 | -€911 | -7.1% |
| Stocks and contracts in progress | 3 | €1,424 | €1,638 | +€213 | +15.0% |
| Stocks | 30/36 | €1,424 | €1,638 | +€213 | +15.0% |
| Amounts receivable within one year | 40/41 | €7,911 | €8,176 | +€265 | +3.4% |
| Trade receivables | 40 | €0 | €6,812 | +€6,812 | |
| Other amounts receivable | 41 | €7,911 | €1,363 | -€6,547 | -82.8% |
| Cash at bank and in hand | 54/58 | €3,419 | €2,030 | -€1,389 | -40.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €13,104 | €12,193 | -€911 | -7.0% |
| Equity | 10/15 | €6,767 | €4,753 | -€2,014 | -29.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,684 | -€15,698 | -€2,014 | -14.7% |
| Amounts payable | 17/49 | €6,337 | €7,440 | +€1,104 | +17.4% |
| Amounts payable within one year | 42/48 | €6,337 | €7,440 | +€1,104 | +17.4% |
| Financial debts | 43 | €4,989 | €4,920 | -€68 | -1.4% |
| Credit institutions | 430/8 | €4,989 | €4,920 | -€68 | -1.4% |
| Trade debts | 44 | €1,275 | €2,143 | +€868 | +68.1% |
| Suppliers | 440/4 | €1,275 | €2,143 | +€868 | +68.1% |
| Taxes, remuneration and social security | 45 | €73 | €377 | +€304 | +415% |
| Taxes | 450/3 | €73 | €377 | +€304 | +415% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120 | - | -€120 | |
| Other operating charges | 640/8 | €469 | €85 | -€384 | -81.9% |
| Gross operating margin | 9900 | -€7,666 | -€1,255 | +€6,410 | +83.6% |
| Operating profit (loss) | 9901 | -€8,255 | -€1,340 | +€6,914 | +83.8% |
| Financial income | 75/76B | €657 | €0 | -€657 | -100% |
| Recurring financial income | 75 | €657 | €0 | -€657 | -100% |
| Financial charges | 65/66B | €606 | €674 | +€68 | +11.3% |
| Recurring financial charges | 65 | €606 | €674 | +€68 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,204 | -€2,014 | +€6,190 | +75.4% |
| Profit (loss) for the period | 9904 | -€8,204 | -€2,014 | +€6,190 | +75.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,204 | -€2,014 | +€6,190 | +75.4% |
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.