CAROLINE PRUDHON: 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 PRUDHON
Largest movements
- Cash +€21,623
up €21,623 (+57.5%), from €37,638 to €59,261
mainly Other debts (+€60,000) and Net result for the year (+€33,756)
- Receivables within one year +€13,519
up €13,519 (+87.1%), from €15,527 to €29,046
of which Other amounts receivable: +€9,273
- Other debts +€60,000
new in 2025: €60,000
- Profit (loss) carried forward -€26,244
down €26,244 (-61.5%), from €42,686 to €16,442
- Tax, wage and social debts +€4,500
up €4,500 (+69.2%), from €6,500 to €11,000
- Trade debts -€3,391
down €3,391 (-98.5%), from €3,442 to €52
- Gross operating margin +€23,197
up €23,197 (+98.8%), from €23,478 to €46,676
- Taxes +€5,184
up €5,184 (+77.2%), from €6,713 to €11,897
- Financial income -€573
down €573 (-82.6%), from €695 to €121
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 | €53,628 | €88,494 | +€34,866 | +65.0% |
| Fixed assets | 21/28 | €464 | €187 | -€276 | -59.6% |
| Tangible fixed assets | 22/27 | €464 | €187 | -€276 | -59.6% |
| Plant, machinery and equipment | 23 | €464 | €187 | -€276 | -59.6% |
| Current assets | 29/58 | €53,165 | €88,307 | +€35,142 | +66.1% |
| Amounts receivable within one year | 40/41 | €15,527 | €29,046 | +€13,519 | +87.1% |
| Trade receivables | 40 | €2,255 | €6,500 | +€4,245 | +188% |
| Other amounts receivable | 41 | €13,273 | €22,546 | +€9,273 | +69.9% |
| Cash at bank and in hand | 54/58 | €37,638 | €59,261 | +€21,623 | +57.5% |
| Total equity and liabilities | 10/49 | €53,628 | €88,494 | +€34,866 | +65.0% |
| Equity | 10/15 | €43,686 | €17,442 | -€26,244 | -60.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,686 | €16,442 | -€26,244 | -61.5% |
| Amounts payable | 17/49 | €9,942 | €71,052 | +€61,109 | +615% |
| Amounts payable within one year | 42/48 | €9,942 | €71,052 | +€61,109 | +615% |
| Trade debts | 44 | €3,442 | €52 | -€3,391 | -98.5% |
| Suppliers | 440/4 | €3,442 | €52 | -€3,391 | -98.5% |
| Taxes, remuneration and social security | 45 | €6,500 | €11,000 | +€4,500 | +69.2% |
| Taxes | 450/3 | €6,500 | €11,000 | +€4,500 | +69.2% |
| Other amounts payable | 47/48 | - | €60,000 | +€60,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €276 | €276 | = | 0.0% |
| Other operating charges | 640/8 | €673 | €695 | +€22 | +3.3% |
| Gross operating margin | 9900 | €23,478 | €46,676 | +€23,197 | +98.8% |
| Operating profit (loss) | 9901 | €22,529 | €45,705 | +€23,175 | +103% |
| Financial income | 75/76B | €695 | €121 | -€573 | -82.6% |
| Recurring financial income | 75 | €695 | €121 | -€573 | -82.6% |
| Financial charges | 65/66B | €147 | €172 | +€25 | +17.2% |
| Recurring financial charges | 65 | €147 | €172 | +€25 | +17.2% |
| Profit (loss) for the period before taxes | 9903 | €23,077 | €45,653 | +€22,576 | +97.8% |
| Income taxes | 67/77 | €6,713 | €11,897 | +€5,184 | +77.2% |
| Profit (loss) for the period | 9904 | €16,364 | €33,756 | +€17,392 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €16,364 | €33,756 | +€17,392 | +106% |
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 30 October 2026 via checked.be.