Céline Claus: 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 Claus
Largest movements
- Cash +€5,391
up €5,391 (+252%), from €2,140 to €7,531
mainly Net result for the year (+€5,704) and Other debts (+€1,546)
- Receivables within one year +€1,029
new in 2025: €1,029
of which Other amounts receivable: +€889
- Reserves +€5,019
new in 2025: €5,019
- Other debts +€1,546
up €1,546 (+2,050%), from €75 to €1,621
- Trade debts -€782
no longer reported in 2025 (was €782)
- Profit (loss) carried forward +€684
no longer reported in 2025 (was -€684)
- Tax, wage and social debts -€115
no longer reported in 2025 (was €115)
- Gross operating margin +€8,185
up €8,185 (+50,184%), from €16 to €8,201
- Taxes +€1,496
up €1,496 (+1,297%), from €115 to €1,611
- Other operating charges +€354
up €354 (+74.2%), from €478 to €832
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 | €2,788 | €9,140 | +€6,352 | +228% |
| Current assets | 29/58 | €2,788 | €9,140 | +€6,352 | +228% |
| Amounts receivable within one year | 40/41 | - | €1,029 | +€1,029 | |
| Trade receivables | 40 | - | €140 | +€140 | |
| Other amounts receivable | 41 | - | €889 | +€889 | |
| Cash at bank and in hand | 54/58 | €2,140 | €7,531 | +€5,391 | +252% |
| Deferred charges and accrued income | 490/1 | €648 | €581 | -€67 | -10.4% |
| Total equity and liabilities | 10/49 | €2,788 | €9,140 | +€6,352 | +228% |
| Equity | 10/15 | €1,816 | €7,519 | +€5,704 | +314% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €5,019 | +€5,019 | |
| Distributable reserves | 133 | - | €5,019 | +€5,019 | |
| Profit (loss) carried forward | 14 | -€684 | - | +€684 | |
| Amounts payable | 17/49 | €972 | €1,621 | +€649 | +66.7% |
| Amounts payable within one year | 42/48 | €972 | €1,621 | +€649 | +66.7% |
| Trade debts | 44 | €782 | - | -€782 | |
| Suppliers | 440/4 | €782 | - | -€782 | |
| Taxes, remuneration and social security | 45 | €115 | - | -€115 | |
| Taxes | 450/3 | €115 | - | -€115 | |
| Other amounts payable | 47/48 | €75 | €1,621 | +€1,546 | +2,050% |
| Other operating charges | 640/8 | €478 | €832 | +€354 | +74.2% |
| Gross operating margin | 9900 | €16 | €8,201 | +€8,185 | +50,184% |
| Operating profit (loss) | 9901 | -€461 | €7,369 | +€7,831 | |
| Financial income | 75/76B | €17 | €0 | -€17 | -99.9% |
| Recurring financial income | 75 | €17 | €0 | -€17 | -99.9% |
| Financial charges | 65/66B | €125 | €54 | -€71 | -56.8% |
| Recurring financial charges | 65 | €125 | €54 | -€71 | -56.8% |
| Profit (loss) for the period before taxes | 9903 | -€569 | €7,315 | +€7,884 | |
| Income taxes | 67/77 | €115 | €1,611 | +€1,496 | +1,297% |
| Profit (loss) for the period | 9904 | -€684 | €5,704 | +€6,388 | |
| Profit (loss) for the period to be appropriated | 9905 | -€684 | €5,704 | +€6,388 |
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 1 November 2026 via checked.be.