CAMBIER THIERRY: 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 THIERRY
Largest movements
- Tangible fixed assets -€11,672
down €11,672 (-15.1%), from €77,276 to €65,604
of which Furniture and vehicles: -€14,088
- Deferred charges and accrued income -€10,722
down €10,722 (-96.3%), from €11,136 to €414
- Receivables within one year +€7,779
up €7,779 (+37.0%), from €21,033 to €28,813
of which Other amounts receivable: +€23,104
- Cash +€1,579
up €1,579 (+10.2%), from €15,429 to €17,008
mainly Depreciation (+€19,927) and Other debts (+€17,323)
- Reserves -€26,832
down €26,832 (-48.2%), from €55,643 to €28,811
- Other debts +€17,323
up €17,323 (+79.6%), from €21,777 to €39,100
- Debts after one year -€8,752
down €8,752 (-32.6%), from €26,835 to €18,083
- Tax, wage and social debts +€6,178
up €6,178 (+84.2%), from €7,336 to €13,514
of which Taxes: +€6,378
- Gross operating margin +€6,103
up €6,103 (+18.3%), from €33,387 to €39,491
- Depreciation +€4,045
up €4,045 (+25.5%), from €15,882 to €19,927
- Financial income -€914
down €914 (-86.1%), from €1,062 to €148
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 | €124,875 | €112,259 | -€12,615 | -10.1% |
| Fixed assets | 21/28 | €77,276 | €65,604 | -€11,672 | -15.1% |
| Tangible fixed assets | 22/27 | €77,276 | €65,604 | -€11,672 | -15.1% |
| Plant, machinery and equipment | 23 | €13,006 | €17,365 | +€4,359 | +33.5% |
| Furniture and vehicles | 24 | €36,224 | €22,136 | -€14,088 | -38.9% |
| Other tangible fixed assets | 26 | €28,045 | €26,102 | -€1,943 | -6.9% |
| Current assets | 29/58 | €47,599 | €46,655 | -€943 | -2.0% |
| Amounts receivable after more than one year | 29 | - | €421 | +€421 | |
| Trade receivables | 290 | - | €421 | +€421 | |
| Amounts receivable within one year | 40/41 | €21,033 | €28,813 | +€7,779 | +37.0% |
| Trade receivables | 40 | €21,033 | €5,709 | -€15,325 | -72.9% |
| Other amounts receivable | 41 | - | €23,104 | +€23,104 | |
| Cash at bank and in hand | 54/58 | €15,429 | €17,008 | +€1,579 | +10.2% |
| Deferred charges and accrued income | 490/1 | €11,136 | €414 | -€10,722 | -96.3% |
| Total equity and liabilities | 10/49 | €124,875 | €112,259 | -€12,615 | -10.1% |
| Equity | 10/15 | €59,643 | €32,811 | -€26,832 | -45.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €55,643 | €28,811 | -€26,832 | -48.2% |
| Distributable reserves | 133 | €55,643 | €28,811 | -€26,832 | -48.2% |
| Amounts payable | 17/49 | €65,232 | €79,448 | +€14,217 | +21.8% |
| Amounts payable after more than one year | 17 | €26,835 | €18,083 | -€8,752 | -32.6% |
| Financial debts | 170/4 | €26,835 | €18,083 | -€8,752 | -32.6% |
| Amounts payable within one year | 42/48 | €38,397 | €61,365 | +€22,968 | +59.8% |
| Current portion of amounts payable after more than one year | 42 | €8,563 | €8,752 | +€188 | +2.2% |
| Trade debts | 44 | €721 | - | -€721 | |
| Suppliers | 440/4 | €721 | - | -€721 | |
| Taxes, remuneration and social security | 45 | €7,336 | €13,514 | +€6,178 | +84.2% |
| Taxes | 450/3 | €5,536 | €11,914 | +€6,378 | +115% |
| Remuneration and social security | 454/9 | €1,800 | €1,600 | -€200 | -11.1% |
| Other amounts payable | 47/48 | €21,777 | €39,100 | +€17,323 | +79.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,882 | €19,927 | +€4,045 | +25.5% |
| Other operating charges | 640/8 | €204 | - | -€204 | |
| Gross operating margin | 9900 | €33,387 | €39,491 | +€6,103 | +18.3% |
| Operating profit (loss) | 9901 | €17,302 | €19,564 | +€2,262 | +13.1% |
| Financial income | 75/76B | €1,062 | €148 | -€914 | -86.1% |
| Recurring financial income | 75 | €1,062 | €148 | -€914 | -86.1% |
| Financial charges | 65/66B | €989 | €1,130 | +€141 | +14.2% |
| Recurring financial charges | 65 | €989 | €1,130 | +€141 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €17,375 | €18,582 | +€1,207 | +6.9% |
| Income taxes | 67/77 | €5,096 | €5,414 | +€318 | +6.2% |
| Profit (loss) for the period | 9904 | €12,279 | €13,168 | +€890 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,279 | €13,168 | +€890 | +7.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.