CABINET CELINE BARETTE: 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.
CABINET CELINE BARETTE
Largest movements
- Tangible fixed assets +€13,906
up €13,906 (+301%), from €4,620 to €18,526
of which Land and buildings: +€8,181
- Cash +€7,685
up €7,685 (+12.6%), from €60,877 to €68,562
mainly Net result for the year (+€18,826) and Receivables within one year (+€4,610)
- Receivables within one year -€4,610
down €4,610 (-45.8%), from €10,063 to €5,453
of which Trade receivables: -€5,376
- Deferred charges and accrued income -€2,587
down €2,587 (-21.1%), from €12,275 to €9,688
- Profit (loss) carried forward +€18,825
up €18,825 (+27.3%), from €68,845 to €87,670
- Tax, wage and social debts -€5,154
down €5,154 (-46.3%), from €11,138 to €5,984
- Other operating charges -€2,473
down €2,473 (-75.4%), from €3,278 to €805
- Gross operating margin +€1,864
up €1,864 (+7.5%), from €24,926 to €26,790
- Depreciation +€1,243
up €1,243 (+90.5%), from €1,374 to €2,617
- Taxes +€662
up €662 (+15.0%), from €4,411 to €5,073
- Financial income +€635
new in 2025: €635
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 | €87,835 | €102,228 | +€14,393 | +16.4% |
| Fixed assets | 21/28 | €4,620 | €18,526 | +€13,906 | +301% |
| Tangible fixed assets | 22/27 | €4,620 | €18,526 | +€13,906 | +301% |
| Land and buildings | 22 | - | €8,181 | +€8,181 | |
| Furniture and vehicles | 24 | €4,620 | €10,345 | +€5,725 | +124% |
| Current assets | 29/58 | €83,215 | €83,702 | +€487 | +0.6% |
| Amounts receivable within one year | 40/41 | €10,063 | €5,453 | -€4,610 | -45.8% |
| Trade receivables | 40 | €6,542 | €1,166 | -€5,376 | -82.2% |
| Other amounts receivable | 41 | €3,521 | €4,286 | +€765 | +21.7% |
| Cash at bank and in hand | 54/58 | €60,877 | €68,562 | +€7,685 | +12.6% |
| Deferred charges and accrued income | 490/1 | €12,275 | €9,688 | -€2,587 | -21.1% |
| Total equity and liabilities | 10/49 | €87,835 | €102,228 | +€14,393 | +16.4% |
| Equity | 10/15 | €74,845 | €93,670 | +€18,825 | +25.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,845 | €87,670 | +€18,825 | +27.3% |
| Amounts payable | 17/49 | €12,990 | €8,558 | -€4,432 | -34.1% |
| Amounts payable within one year | 42/48 | €12,322 | €7,383 | -€4,939 | -40.1% |
| Trade debts | 44 | €1,184 | €1,399 | +€215 | +18.2% |
| Suppliers | 440/4 | €1,184 | €1,399 | +€215 | +18.2% |
| Taxes, remuneration and social security | 45 | €11,138 | €5,984 | -€5,154 | -46.3% |
| Taxes | 450/3 | €11,138 | €5,984 | -€5,154 | -46.3% |
| Accrued charges and deferred income | 492/3 | €668 | €1,175 | +€507 | +75.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,374 | €2,617 | +€1,243 | +90.5% |
| Other operating charges | 640/8 | €3,278 | €805 | -€2,473 | -75.4% |
| Gross operating margin | 9900 | €24,926 | €26,790 | +€1,864 | +7.5% |
| Operating profit (loss) | 9901 | €20,274 | €23,368 | +€3,094 | +15.3% |
| Financial income | 75/76B | - | €635 | +€635 | |
| Recurring financial income | 75 | - | €635 | +€635 | |
| Financial charges | 65/66B | €104 | €104 | +€0 | +0.4% |
| Recurring financial charges | 65 | €104 | €104 | +€0 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €20,170 | €23,898 | +€3,728 | +18.5% |
| Income taxes | 67/77 | €4,411 | €5,073 | +€662 | +15.0% |
| Profit (loss) for the period | 9904 | €15,759 | €18,826 | +€3,067 | +19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,759 | €18,826 | +€3,067 | +19.5% |
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 1 November 2026 via checked.be.