Cabinet Différentiel: 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 Différentiel
Largest movements
- Receivables within one year +€85,988
up €85,988 (+49.8%), from €172,672 to €258,660
of which Other amounts receivable: +€108,271
- Receivables after one year -€34,436
down €34,436 (-100%), from €34,436 to €0
- Profit (loss) carried forward +€76,664
up €76,664 (+97.6%), from €78,521 to €155,185
- Trade debts -€38,055
down €38,055 (-61.2%), from €62,191 to €24,136
- Tax, wage and social debts +€14,296
up €14,296 (+72.0%), from €19,853 to €34,149
- Gross operating margin +€71,765
up €71,765 (+283%), from €25,363 to €97,128
- Taxes +€14,496
up €14,496 (+167%), from €8,706 to €23,202
- Financial income +€2,299
up €2,299 (+26.2%), from €8,785 to €11,084
- Other operating charges +€1,887
up €1,887 (+72.5%), from €2,604 to €4,491
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 | €213,383 | €266,288 | +€52,905 | +24.8% |
| Fixed assets | 21/28 | - | €2,326 | +€2,326 | |
| Tangible fixed assets | 22/27 | - | €2,326 | +€2,326 | |
| Furniture and vehicles | 24 | - | €2,326 | +€2,326 | |
| Current assets | 29/58 | €213,383 | €263,962 | +€50,579 | +23.7% |
| Amounts receivable after more than one year | 29 | €34,436 | €0 | -€34,436 | -100% |
| Other amounts receivable | 291 | €34,436 | €0 | -€34,436 | -100% |
| Amounts receivable within one year | 40/41 | €172,672 | €258,660 | +€85,988 | +49.8% |
| Trade receivables | 40 | €22,283 | €0 | -€22,283 | -100% |
| Other amounts receivable | 41 | €150,389 | €258,660 | +€108,271 | +72.0% |
| Cash at bank and in hand | 54/58 | €2,832 | €1,016 | -€1,815 | -64.1% |
| Deferred charges and accrued income | 490/1 | €3,444 | €4,287 | +€843 | +24.5% |
| Total equity and liabilities | 10/49 | €213,383 | €266,288 | +€52,905 | +24.8% |
| Equity | 10/15 | €131,340 | €208,004 | +€76,664 | +58.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €51,818 | €51,818 | = | 0.0% |
| Distributable reserves | 133 | €51,818 | €51,818 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,521 | €155,185 | +€76,664 | +97.6% |
| Amounts payable | 17/49 | €82,043 | €58,285 | -€23,759 | -29.0% |
| Amounts payable within one year | 42/48 | €82,043 | €58,285 | -€23,759 | -29.0% |
| Trade debts | 44 | €62,191 | €24,136 | -€38,055 | -61.2% |
| Suppliers | 440/4 | €62,191 | €24,136 | -€38,055 | -61.2% |
| Taxes, remuneration and social security | 45 | €19,853 | €34,149 | +€14,296 | +72.0% |
| Taxes | 450/3 | €19,853 | €34,149 | +€14,296 | +72.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €307 | €822 | +€515 | +167% |
| Other operating charges | 640/8 | €2,604 | €4,491 | +€1,887 | +72.5% |
| Gross operating margin | 9900 | €25,363 | €97,128 | +€71,765 | +283% |
| Operating profit (loss) | 9901 | €22,452 | €91,814 | +€69,363 | +309% |
| Financial income | 75/76B | €8,785 | €11,084 | +€2,299 | +26.2% |
| Recurring financial income | 75 | €8,785 | €11,084 | +€2,299 | +26.2% |
| Financial charges | 65/66B | €2,117 | €3,033 | +€915 | +43.2% |
| Recurring financial charges | 65 | €2,117 | €3,033 | +€915 | +43.2% |
| Profit (loss) for the period before taxes | 9903 | €29,119 | €99,866 | +€70,747 | +243% |
| Income taxes | 67/77 | €8,706 | €23,202 | +€14,496 | +167% |
| Profit (loss) for the period | 9904 | €20,413 | €76,664 | +€56,251 | +276% |
| Profit (loss) for the period to be appropriated | 9905 | €20,413 | €76,664 | +€56,251 | +276% |
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 24 October 2026 via checked.be.