CAMBIER C.J.: 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.
CAMBIER C.J.
Largest movements
- Cash +€37,533
up €37,533 (+96.5%), from €38,898 to €76,431
mainly Net result for the year (+€33,398) and Tax, wage and social debts (+€2,514)
- Profit (loss) carried forward +€33,398
up €33,398 (+131%), from €25,423 to €58,821
- Tax, wage and social debts +€2,514
up €2,514 (+25.2%), from €9,964 to €12,478
of which Taxes: +€2,514
- Trade debts +€1,620
up €1,620 (+1,940%), from €84 to €1,704
- Gross operating margin +€10,215
up €10,215 (+31.9%), from €32,051 to €42,266
- Taxes +€2,051
up €2,051 (+31.7%), from €6,464 to €8,514
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 | €38,898 | €76,431 | +€37,533 | +96.5% |
| Current assets | 29/58 | €38,898 | €76,431 | +€37,533 | +96.5% |
| Cash at bank and in hand | 54/58 | €38,898 | €76,431 | +€37,533 | +96.5% |
| Total equity and liabilities | 10/49 | €38,898 | €76,431 | +€37,533 | +96.5% |
| Equity | 10/15 | €28,423 | €61,821 | +€33,398 | +118% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,423 | €58,821 | +€33,398 | +131% |
| Amounts payable | 17/49 | €10,475 | €14,610 | +€4,135 | +39.5% |
| Amounts payable within one year | 42/48 | €10,475 | €14,610 | +€4,135 | +39.5% |
| Trade debts | 44 | €84 | €1,704 | +€1,620 | +1,940% |
| Suppliers | 440/4 | €84 | €1,704 | +€1,620 | +1,940% |
| Taxes, remuneration and social security | 45 | €9,964 | €12,478 | +€2,514 | +25.2% |
| Taxes | 450/3 | €7,964 | €10,478 | +€2,514 | +31.6% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €428 | €428 | = | 0.0% |
| Other operating charges | 640/8 | €141 | €335 | +€194 | +138% |
| Gross operating margin | 9900 | €32,051 | €42,266 | +€10,215 | +31.9% |
| Operating profit (loss) | 9901 | €31,911 | €41,932 | +€10,021 | +31.4% |
| Financial charges | 65/66B | €24 | €19 | -€5 | -20.4% |
| Recurring financial charges | 65 | €24 | €19 | -€5 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €31,887 | €41,912 | +€10,026 | +31.4% |
| Income taxes | 67/77 | €6,464 | €8,514 | +€2,051 | +31.7% |
| Profit (loss) for the period | 9904 | €25,423 | €33,398 | +€7,975 | +31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,423 | €33,398 | +€7,975 | +31.4% |
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 25 October 2026 via checked.be.