Céline Bimbenet: 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.
Céline Bimbenet
Largest movements
- Cash -€9,233
down €9,233 (-12.4%), from €74,430 to €65,198
mainly Contributions, distributions and other (-€58,923) and Other debts (-€13,706)
- Receivables within one year -€2,961
no longer reported in 2025 (was €2,961)
- Tangible fixed assets -€928
down €928 (-28.5%), from €3,259 to €2,331
of which Furniture and vehicles: -€871
- Other debts -€13,706
down €13,706 (-18.3%), from €74,997 to €61,292
- Gross operating margin +€4,374
up €4,374 (+6.1%), from €72,061 to €76,436
- Taxes +€787
up €787 (+5.3%), from €14,861 to €15,648
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 | €82,133 | €69,137 | -€12,996 | -15.8% |
| Fixed assets | 21/28 | €3,259 | €2,331 | -€928 | -28.5% |
| Tangible fixed assets | 22/27 | €3,259 | €2,331 | -€928 | -28.5% |
| Furniture and vehicles | 24 | €2,892 | €2,022 | -€871 | -30.1% |
| Other tangible fixed assets | 26 | €367 | €309 | -€58 | -15.7% |
| Current assets | 29/58 | €78,874 | €66,806 | -€12,068 | -15.3% |
| Amounts receivable within one year | 40/41 | €2,961 | - | -€2,961 | |
| Other amounts receivable | 41 | €2,961 | - | -€2,961 | |
| Cash at bank and in hand | 54/58 | €74,430 | €65,198 | -€9,233 | -12.4% |
| Deferred charges and accrued income | 490/1 | €1,482 | €1,608 | +€126 | +8.5% |
| Total equity and liabilities | 10/49 | €82,133 | €69,137 | -€12,996 | -15.8% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable | 17/49 | €79,133 | €66,137 | -€12,996 | -16.4% |
| Amounts payable within one year | 42/48 | €78,820 | €65,782 | -€13,038 | -16.5% |
| Trade debts | 44 | €105 | €14 | -€91 | -86.6% |
| Suppliers | 440/4 | €105 | €14 | -€91 | -86.6% |
| Taxes, remuneration and social security | 45 | €3,718 | €4,477 | +€759 | +20.4% |
| Taxes | 450/3 | €3,718 | €4,477 | +€759 | +20.4% |
| Other amounts payable | 47/48 | €74,997 | €61,292 | -€13,706 | -18.3% |
| Accrued charges and deferred income | 492/3 | €313 | €355 | +€42 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €742 | €928 | +€186 | +25.0% |
| Other operating charges | 640/8 | €1,102 | €1,197 | +€95 | +8.7% |
| Gross operating margin | 9900 | €72,061 | €76,436 | +€4,374 | +6.1% |
| Operating profit (loss) | 9901 | €70,217 | €74,310 | +€4,093 | +5.8% |
| Financial income | 75/76B | €202 | €306 | +€104 | +51.5% |
| Recurring financial income | 75 | €202 | €306 | +€104 | +51.5% |
| Financial charges | 65/66B | €30 | €45 | +€15 | +50.3% |
| Recurring financial charges | 65 | €30 | €45 | +€15 | +50.3% |
| Profit (loss) for the period before taxes | 9903 | €70,389 | €74,571 | +€4,182 | +5.9% |
| Income taxes | 67/77 | €14,861 | €15,648 | +€787 | +5.3% |
| Profit (loss) for the period | 9904 | €55,528 | €58,923 | +€3,395 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €55,528 | €58,923 | +€3,395 | +6.1% |
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 22 October 2026 via checked.be.