Charlotte Dewilde: 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.
Charlotte Dewilde
Largest movements
- Cash +€12,570
up €12,570 (+30.8%), from €40,808 to €53,378
mainly Net result for the year (+€15,780) and Depreciation (+€11,338)
- Tangible fixed assets -€10,088
down €10,088 (-48.0%), from €21,022 to €10,934
of which Furniture and vehicles: -€10,336
- Receivables within one year -€2,932
down €2,932 (-98.2%), from €2,985 to €53
of which Other amounts receivable: -€2,753
- Profit (loss) carried forward +€14,947
up €14,947 (+41.7%), from €35,837 to €50,785
- Debts after one year -€8,859
no longer reported in 2025 (was €8,859)
- Tax, wage and social debts -€5,164
down €5,164 (-50.1%), from €10,313 to €5,149
- Current portion of long-term debt -€1,396
down €1,396 (-13.6%), from €10,255 to €8,859
- Gross operating margin +€6,661
up €6,661 (+25.2%), from €26,398 to €33,059
- Taxes +€1,359
up €1,359 (+46.9%), from €2,899 to €4,259
- Financial charges -€366
down €366 (-33.6%), from €1,090 to €724
- Depreciation +€348
up €348 (+3.2%), from €10,990 to €11,338
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 | €66,346 | €65,883 | -€463 | -0.7% |
| Fixed assets | 21/28 | €21,022 | €10,934 | -€10,088 | -48.0% |
| Tangible fixed assets | 22/27 | €21,022 | €10,934 | -€10,088 | -48.0% |
| Plant, machinery and equipment | 23 | €2,870 | €3,118 | +€248 | +8.6% |
| Furniture and vehicles | 24 | €18,152 | €7,816 | -€10,336 | -56.9% |
| Current assets | 29/58 | €45,323 | €54,949 | +€9,625 | +21.2% |
| Amounts receivable within one year | 40/41 | €2,985 | €53 | -€2,932 | -98.2% |
| Trade receivables | 40 | €179 | - | -€179 | |
| Other amounts receivable | 41 | €2,806 | €53 | -€2,753 | -98.1% |
| Cash at bank and in hand | 54/58 | €40,808 | €53,378 | +€12,570 | +30.8% |
| Deferred charges and accrued income | 490/1 | €1,531 | €1,517 | -€14 | -0.9% |
| Total equity and liabilities | 10/49 | €66,346 | €65,883 | -€463 | -0.7% |
| Equity | 10/15 | €36,837 | €51,785 | +€14,947 | +40.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,837 | €50,785 | +€14,947 | +41.7% |
| Amounts payable | 17/49 | €29,509 | €14,098 | -€15,410 | -52.2% |
| Amounts payable after more than one year | 17 | €8,859 | - | -€8,859 | |
| Financial debts | 170/4 | €8,859 | - | -€8,859 | |
| Amounts payable within one year | 42/48 | €20,649 | €14,098 | -€6,551 | -31.7% |
| Current portion of amounts payable after more than one year | 42 | €10,255 | €8,859 | -€1,396 | -13.6% |
| Trade debts | 44 | €81 | €90 | +€9 | +10.7% |
| Suppliers | 440/4 | €81 | €90 | +€9 | +10.7% |
| Taxes, remuneration and social security | 45 | €10,313 | €5,149 | -€5,164 | -50.1% |
| Taxes | 450/3 | €10,313 | €5,149 | -€5,164 | -50.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,990 | €11,338 | +€348 | +3.2% |
| Other operating charges | 640/8 | €963 | €958 | -€5 | -0.6% |
| Gross operating margin | 9900 | €26,398 | €33,059 | +€6,661 | +25.2% |
| Operating profit (loss) | 9901 | €14,444 | €20,763 | +€6,319 | +43.7% |
| Financial charges | 65/66B | €1,090 | €724 | -€366 | -33.6% |
| Recurring financial charges | 65 | €1,090 | €724 | -€366 | -33.6% |
| Profit (loss) for the period before taxes | 9903 | €13,354 | €20,039 | +€6,685 | +50.1% |
| Income taxes | 67/77 | €2,899 | €4,259 | +€1,359 | +46.9% |
| Profit (loss) for the period | 9904 | €10,455 | €15,780 | +€5,325 | +50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,455 | €15,780 | +€5,325 | +50.9% |
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 23 October 2026 via checked.be.