Céline CAMPANA: 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 CAMPANA
Largest movements
- Cash +€75,068
up €75,068 (+346%), from €21,675 to €96,744
mainly Net result for the year (+€63,309) and Tax, wage and social debts (+€19,820)
- Receivables within one year +€6,442
up €6,442 (+105%), from €6,154 to €12,597
of which Other amounts receivable: +€6,564
- Profit (loss) carried forward +€62,476
up €62,476 (+1,011%), from €6,180 to €68,657
- Tax, wage and social debts +€19,820
up €19,820 (+137%), from €14,483 to €34,302
- Gross operating margin +€71,838
up €71,838 (+743%), from €9,662 to €81,500
- Taxes +€15,689
up €15,689 (+718%), from €2,184 to €17,873
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 | €29,377 | €110,968 | +€81,590 | +278% |
| Current assets | 29/58 | €29,377 | €110,968 | +€81,590 | +278% |
| Amounts receivable within one year | 40/41 | €6,154 | €12,597 | +€6,442 | +105% |
| Trade receivables | 40 | €121 | - | -€121 | |
| Other amounts receivable | 41 | €6,033 | €12,597 | +€6,564 | +109% |
| Cash at bank and in hand | 54/58 | €21,675 | €96,744 | +€75,068 | +346% |
| Deferred charges and accrued income | 490/1 | €1,548 | €1,627 | +€80 | +5.1% |
| Total equity and liabilities | 10/49 | €29,377 | €110,968 | +€81,590 | +278% |
| Equity | 10/15 | €11,180 | €73,657 | +€62,476 | +559% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,180 | €68,657 | +€62,476 | +1,011% |
| Amounts payable | 17/49 | €18,197 | €37,311 | +€19,114 | +105% |
| Amounts payable within one year | 42/48 | €18,197 | €37,311 | +€19,114 | +105% |
| Financial debts | 43 | €219 | - | -€219 | |
| Credit institutions | 430/8 | €219 | - | -€219 | |
| Trade debts | 44 | €2,636 | €2,176 | -€461 | -17.5% |
| Suppliers | 440/4 | €2,636 | €2,176 | -€461 | -17.5% |
| Taxes, remuneration and social security | 45 | €14,483 | €34,302 | +€19,820 | +137% |
| Taxes | 450/3 | €14,483 | €34,302 | +€19,820 | +137% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Gross operating margin | 9900 | €9,662 | €81,500 | +€71,838 | +743% |
| Operating profit (loss) | 9901 | €9,662 | €81,500 | +€71,838 | +743% |
| Financial income | 75/76B | €40 | €544 | +€503 | +1,246% |
| Recurring financial income | 75 | €40 | €544 | +€503 | +1,246% |
| Financial charges | 65/66B | €480 | €862 | +€382 | +79.6% |
| Recurring financial charges | 65 | €480 | €862 | +€382 | +79.6% |
| Profit (loss) for the period before taxes | 9903 | €9,223 | €81,182 | +€71,959 | +780% |
| Income taxes | 67/77 | €2,184 | €17,873 | +€15,689 | +718% |
| Profit (loss) for the period | 9904 | €7,039 | €63,309 | +€56,270 | +799% |
| Profit (loss) for the period to be appropriated | 9905 | €7,039 | €63,309 | +€56,270 | +799% |
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.