Cecilia Roos: 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.
Cecilia Roos
Largest movements
- Cash -€5,923
down €5,923 (-26.7%), from €22,185 to €16,262
mainly Net result for the year (-€10,661) and Other debts (-€921)
- Receivables within one year -€3,627
down €3,627 (-81.8%), from €4,435 to €808
- Deferred charges and accrued income -€1,610
down €1,610 (-92.2%), from €1,747 to €137
- Reserves -€32,918
no longer reported in 2025 (was €32,918)
- Profit (loss) carried forward +€22,257
up €22,257 (+92.1%), from -€24,177 to -€1,920
- Other debts -€921
no longer reported in 2025 (was €921)
- Tax, wage and social debts +€422
up €422 (+271%), from €155 to €577
- Gross operating margin -€6,780
down €6,780 (-205%), from -€3,304 to -€10,084
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Taxes +€373
up €373 (+183%), from €204 to €577
- Depreciation -€172
no longer reported in 2025 (was €172)
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 | €28,367 | €17,207 | -€11,160 | -39.3% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €28,367 | €17,207 | -€11,160 | -39.3% |
| Amounts receivable within one year | 40/41 | €4,435 | €808 | -€3,627 | -81.8% |
| Other amounts receivable | 41 | €4,435 | €808 | -€3,627 | -81.8% |
| Cash at bank and in hand | 54/58 | €22,185 | €16,262 | -€5,923 | -26.7% |
| Deferred charges and accrued income | 490/1 | €1,747 | €137 | -€1,610 | -92.2% |
| Total equity and liabilities | 10/49 | €28,367 | €17,207 | -€11,160 | -39.3% |
| Equity | 10/15 | €27,291 | €16,630 | -€10,661 | -39.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €32,918 | - | -€32,918 | |
| Distributable reserves | 133 | €32,918 | - | -€32,918 | |
| Profit (loss) carried forward | 14 | -€24,177 | -€1,920 | +€22,257 | +92.1% |
| Amounts payable | 17/49 | €1,076 | €577 | -€499 | -46.4% |
| Amounts payable within one year | 42/48 | €1,076 | €577 | -€499 | -46.4% |
| Taxes, remuneration and social security | 45 | €155 | €577 | +€422 | +271% |
| Taxes | 450/3 | €155 | €577 | +€422 | +271% |
| Other amounts payable | 47/48 | €921 | - | -€921 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €172 | - | -€172 | |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€3,304 | -€10,084 | -€6,780 | -205% |
| Operating profit (loss) | 9901 | -€3,863 | -€10,084 | -€6,221 | -161% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €71 | - | -€71 | |
| Recurring financial charges | 65 | €71 | - | -€71 | |
| Profit (loss) for the period before taxes | 9903 | -€3,930 | -€10,084 | -€6,154 | -157% |
| Income taxes | 67/77 | €204 | €577 | +€373 | +183% |
| Profit (loss) for the period | 9904 | -€4,134 | -€10,661 | -€6,527 | -158% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,134 | -€10,661 | -€6,527 | -158% |
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 29 October 2026 via checked.be.