CAROLINE LEMAITRE: 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.
CAROLINE LEMAITRE
Largest movements
- Cash -€31,922
down €31,922 (-94.3%), from €33,863 to €1,941
mainly Contributions, distributions and other (-€49,246) and Receivables after one year (-€12,178)
- Receivables after one year +€12,178
up €12,178 (+95.0%), from €12,822 to €25,000
- Receivables within one year +€2,749
up €2,749 (+8,726%), from €32 to €2,780
- Profit (loss) carried forward -€32,178
down €32,178 (-85.2%), from €37,771 to €5,593
- Trade debts +€7,780
up €7,780 (+1,146%), from €679 to €8,459
- Tax, wage and social debts +€7,308
up €7,308 (+112%), from €6,545 to €13,853
of which Taxes: +€9,793
- Gross operating margin -€5,591
down €5,591 (-19.4%), from €28,790 to €23,199
- Taxes -€1,116
down €1,116 (-16.5%), from €6,773 to €5,657
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 | €47,995 | €30,904 | -€17,091 | -35.6% |
| Fixed assets | 21/28 | €518 | €132 | -€386 | -74.5% |
| Tangible fixed assets | 22/27 | €518 | €132 | -€386 | -74.5% |
| Furniture and vehicles | 24 | €518 | €132 | -€386 | -74.5% |
| Current assets | 29/58 | €47,477 | €30,772 | -€16,705 | -35.2% |
| Amounts receivable after more than one year | 29 | €12,822 | €25,000 | +€12,178 | +95.0% |
| Other amounts receivable | 291 | €12,822 | €25,000 | +€12,178 | +95.0% |
| Amounts receivable within one year | 40/41 | €32 | €2,780 | +€2,749 | +8,726% |
| Other amounts receivable | 41 | €32 | €2,780 | +€2,749 | +8,726% |
| Cash at bank and in hand | 54/58 | €33,863 | €1,941 | -€31,922 | -94.3% |
| Deferred charges and accrued income | 490/1 | €760 | €1,051 | +€291 | +38.3% |
| Total equity and liabilities | 10/49 | €47,995 | €30,904 | -€17,091 | -35.6% |
| Equity | 10/15 | €40,771 | €8,593 | -€32,178 | -78.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,771 | €5,593 | -€32,178 | -85.2% |
| Amounts payable | 17/49 | €7,224 | €22,312 | +€15,088 | +209% |
| Amounts payable within one year | 42/48 | €7,224 | €22,312 | +€15,088 | +209% |
| Trade debts | 44 | €679 | €8,459 | +€7,780 | +1,146% |
| Suppliers | 440/4 | €679 | €8,459 | +€7,780 | +1,146% |
| Taxes, remuneration and social security | 45 | €6,545 | €13,853 | +€7,308 | +112% |
| Taxes | 450/3 | €4,059 | €13,853 | +€9,793 | +241% |
| Remuneration and social security | 454/9 | €2,486 | - | -€2,486 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €386 | €386 | = | 0.0% |
| Gross operating margin | 9900 | €28,790 | €23,199 | -€5,591 | -19.4% |
| Operating profit (loss) | 9901 | €28,403 | €22,813 | -€5,591 | -19.7% |
| Financial income | 75/76B | €0 | €216 | +€216 | +1,080,350% |
| Recurring financial income | 75 | €0 | €216 | +€216 | +1,080,350% |
| Financial charges | 65/66B | €215 | €305 | +€90 | +41.8% |
| Recurring financial charges | 65 | €215 | €305 | +€90 | +41.8% |
| Profit (loss) for the period before taxes | 9903 | €28,188 | €22,724 | -€5,464 | -19.4% |
| Income taxes | 67/77 | €6,773 | €5,657 | -€1,116 | -16.5% |
| Profit (loss) for the period | 9904 | €21,415 | €17,067 | -€4,348 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,415 | €17,067 | -€4,348 | -20.3% |
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 21 October 2026 via checked.be.