CÉLINE VAN HOUTE: 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 VAN HOUTE
Largest movements
- Receivables within one year +€152,000
up €152,000, from €0 to €152,000
of which Trade receivables: +€152,000
- Current investments -€17,882
down €17,882 (-36.6%), from €48,859 to €30,977
- Tangible fixed assets -€15,339
down €15,339 (-5.7%), from €269,653 to €254,313
of which Land and buildings: -€11,801
- Reserves +€147,142
up €147,142 (+99.7%), from €147,520 to €294,662
of which Distributable reserves: +€147,142
- Debts after one year -€34,002
down €34,002 (-29.0%), from €117,193 to €83,191
of which Financial debts: -€19,002
- Gross operating margin +€131,680
up €131,680 (+130%), from €101,126 to €232,806
- Taxes +€41,336
up €41,336 (+171%), from €24,193 to €65,529
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 | €350,089 | €464,497 | +€114,408 | +32.7% |
| Fixed assets | 21/28 | €283,237 | €267,898 | -€15,339 | -5.4% |
| Tangible fixed assets | 22/27 | €269,653 | €254,313 | -€15,339 | -5.7% |
| Land and buildings | 22 | €261,619 | €249,818 | -€11,801 | -4.5% |
| Furniture and vehicles | 24 | €8,034 | €4,495 | -€3,539 | -44.1% |
| Financial fixed assets | 28 | €13,585 | €13,585 | = | 0.0% |
| Current assets | 29/58 | €66,851 | €196,599 | +€129,748 | +194% |
| Amounts receivable within one year | 40/41 | €0 | €152,000 | +€152,000 | |
| Trade receivables | 40 | - | €152,000 | +€152,000 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €48,859 | €30,977 | -€17,882 | -36.6% |
| Cash at bank and in hand | 54/58 | €17,993 | €13,623 | -€4,370 | -24.3% |
| Total equity and liabilities | 10/49 | €350,089 | €464,497 | +€114,408 | +32.7% |
| Equity | 10/15 | €159,920 | €307,062 | +€147,142 | +92.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €147,520 | €294,662 | +€147,142 | +99.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €147,520 | €294,662 | +€147,142 | +99.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €25,000 | €25,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €25,000 | €25,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable | 17/49 | €165,169 | €132,435 | -€32,734 | -19.8% |
| Amounts payable after more than one year | 17 | €117,193 | €83,191 | -€34,002 | -29.0% |
| Financial debts | 170/4 | €37,193 | €18,191 | -€19,002 | -51.1% |
| Other amounts payable | 178/9 | €80,000 | €65,000 | -€15,000 | -18.8% |
| Amounts payable within one year | 42/48 | €47,975 | €49,244 | +€1,268 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €18,637 | €19,002 | +€366 | +2.0% |
| Financial debts | 43 | €3,381 | €3,374 | -€6 | -0.2% |
| Credit institutions | 430/8 | €3,381 | €3,374 | -€6 | -0.2% |
| Trade debts | 44 | €521 | €1,185 | +€665 | +128% |
| Suppliers | 440/4 | €521 | €1,185 | +€665 | +128% |
| Taxes, remuneration and social security | 45 | €25,273 | €24,413 | -€861 | -3.4% |
| Taxes | 450/3 | €25,273 | €24,413 | -€861 | -3.4% |
| Other amounts payable | 47/48 | €164 | €1,269 | +€1,105 | +674% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,102 | €15,339 | +€238 | +1.6% |
| Other operating charges | 640/8 | €2,510 | €2,289 | -€221 | -8.8% |
| Gross operating margin | 9900 | €101,126 | €232,806 | +€131,680 | +130% |
| Operating profit (loss) | 9901 | €83,514 | €215,178 | +€131,664 | +158% |
| Financial income | 75/76B | €165 | €43 | -€122 | -73.9% |
| Recurring financial income | 75 | €165 | €43 | -€122 | -73.9% |
| Financial charges | 65/66B | €2,139 | €1,716 | -€423 | -19.8% |
| Recurring financial charges | 65 | €2,139 | €1,716 | -€423 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €81,540 | €213,505 | +€131,965 | +162% |
| Income taxes | 67/77 | €24,193 | €65,529 | +€41,336 | +171% |
| Profit (loss) for the period | 9904 | €57,346 | €147,975 | +€90,629 | +158% |
| Profit (loss) for the period to be appropriated | 9905 | €57,346 | €147,975 | +€90,629 | +158% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.