Cabinet GHISLAIN SPRL: what changed
Cabinet GHISLAIN SPRL
Largest movements
- Tangible fixed assets -€6,480
down €6,480 (-7.4%), from €87,660 to €81,180
of which Land and buildings: -€6,480
- Debts after one year -€13,342
down €13,342 (-100%), from €13,342 to €0
- Reserves +€5,487
up €5,487 (+97.4%), from €5,633 to €11,120
of which Distributable reserves: +€3,627
- Current portion of long-term debt -€3,887
down €3,887 (-22.8%), from €17,038 to €13,151
- Trade debts +€2,278
up €2,278 (+28.5%), from €8,000 to €10,278
- Other debts +€1,650
up €1,650 (+7.1%), from €23,218 to €24,868
- Gross operating margin +€654
up €654 (+4.2%), from €15,463 to €16,116
- Financial charges -€454
down €454 (-33.5%), from €1,356 to €902
- Taxes +€358
up €358 (+21.4%), from €1,668 to €2,026
- Other operating charges -€283
down €283 (-18.8%), from €1,504 to €1,221
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,930 | €81,691 | -€6,239 | -7.1% |
| Fixed assets | 21/28 | €87,930 | €81,450 | -€6,480 | -7.4% |
| Tangible fixed assets | 22/27 | €87,660 | €81,180 | -€6,480 | -7.4% |
| Land and buildings | 22 | €87,660 | €81,180 | -€6,480 | -7.4% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €0 | €241 | +€241 | |
| Cash at bank and in hand | 54/58 | €0 | €241 | +€241 | |
| Total equity and liabilities | 10/49 | €87,930 | €81,691 | -€6,239 | -7.1% |
| Equity | 10/15 | €24,233 | €29,720 | +€5,487 | +22.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,633 | €11,120 | +€5,487 | +97.4% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €5,633 | €9,260 | +€3,627 | +64.4% |
| Amounts payable | 17/49 | €63,697 | €51,971 | -€11,726 | -18.4% |
| Amounts payable after more than one year | 17 | €13,342 | €0 | -€13,342 | -100% |
| Financial debts | 170/4 | €13,342 | €0 | -€13,342 | -100% |
| Amounts payable within one year | 42/48 | €50,354 | €51,971 | +€1,617 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €17,038 | €13,151 | -€3,887 | -22.8% |
| Trade debts | 44 | €8,000 | €10,278 | +€2,278 | +28.5% |
| Suppliers | 440/4 | €8,000 | €10,278 | +€2,278 | +28.5% |
| Taxes, remuneration and social security | 45 | €2,098 | €3,674 | +€1,576 | +75.1% |
| Taxes | 450/3 | €2,098 | €3,674 | +€1,576 | +75.1% |
| Other amounts payable | 47/48 | €23,218 | €24,868 | +€1,650 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,480 | €6,480 | = | 0.0% |
| Other operating charges | 640/8 | €1,504 | €1,221 | -€283 | -18.8% |
| Gross operating margin | 9900 | €15,463 | €16,116 | +€654 | +4.2% |
| Operating profit (loss) | 9901 | €7,479 | €8,415 | +€936 | +12.5% |
| Financial charges | 65/66B | €1,356 | €902 | -€454 | -33.5% |
| Recurring financial charges | 65 | €1,356 | €902 | -€454 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €6,123 | €7,513 | +€1,390 | +22.7% |
| Income taxes | 67/77 | €1,668 | €2,026 | +€358 | +21.4% |
| Profit (loss) for the period | 9904 | €4,454 | €5,487 | +€1,033 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,454 | €5,487 | +€1,033 | +23.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.