Chloé DEHAN: 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.
Chloé DEHAN
Largest movements
- Cash +€62,461
up €62,461 (+2766.6%), from €2,258 to €64,718
mainly Net result for the year (+€55,380) and Debts after one year (+€24,068)
- Tangible fixed assets +€33,677
up €33,677 (+177.9%), from €18,929 to €52,606
of which Plant, machinery and equipment: +€35,459
- Receivables within one year -€5,810
no longer reported in 2025 (was €5,810)
- Profit (loss) carried forward +€55,380
up €55,380 (+992.2%), from €5,582 to €60,962
- Debts after one year +€24,068
new in 2025: €24,068
- Other debts -€12,844
down €12,844 (-76.0%), from €16,889 to €4,045
- Tax, wage and social debts +€12,773
up €12,773 (+769.3%), from €1,660 to €14,433
- Current portion of long-term debt +€11,953
new in 2025: €11,953
- Gross operating margin +€68,292
up €68,292 (+643.1%), from €10,619 to €78,911
- Taxes +€12,773
up €12,773 (+769.3%), from €1,660 to €14,433
- Purchases and services -€5,292
no longer reported in 2025 (was €5,292)
- Depreciation +€5,020
up €5,020 (+152.0%), from €3,303 to €8,323
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.
Cash bridge derived
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 | €27,218 | €117,567 | +€90,349 | +331.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €18,929 | €52,606 | +€33,677 | +177.9% |
| Tangible fixed assets | 22/27 | €18,929 | €52,606 | +€33,677 | +177.9% |
| Plant, machinery and equipment | 23 | - | €35,459 | +€35,459 | |
| Furniture and vehicles | 24 | €18,929 | €12,147 | -€6,782 | -35.8% |
| Assets under construction and advance payments | 27 | - | €5,000 | +€5,000 | |
| Current assets | 29/58 | €8,289 | €64,960 | +€56,672 | +683.7% |
| Amounts receivable within one year | 40/41 | €5,810 | - | -€5,810 | |
| Other amounts receivable | 41 | €5,810 | - | -€5,810 | |
| Cash at bank and in hand | 54/58 | €2,258 | €64,718 | +€62,461 | +2766.6% |
| Deferred charges and accrued income | 490/1 | €221 | €242 | +€21 | +9.4% |
| Total equity and liabilities | 10/49 | €27,218 | €117,567 | +€90,349 | +331.9% |
| Equity | 10/15 | €7,582 | €62,962 | +€55,380 | +730.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,582 | €60,962 | +€55,380 | +992.2% |
| Amounts payable | 17/49 | €19,636 | €54,605 | +€34,969 | +178.1% |
| Amounts payable after more than one year | 17 | - | €24,068 | +€24,068 | |
| Financial debts | 170/4 | - | €24,068 | +€24,068 | |
| Amounts payable within one year | 42/48 | €19,636 | €30,536 | +€10,900 | +55.5% |
| Current portion of amounts payable after more than one year | 42 | - | €11,953 | +€11,953 | |
| Trade debts | 44 | €1,087 | €104 | -€983 | -90.4% |
| Suppliers | 440/4 | €1,087 | €104 | -€983 | -90.4% |
| Taxes, remuneration and social security | 45 | €1,660 | €14,433 | +€12,773 | +769.3% |
| Taxes | 450/3 | €1,660 | €14,433 | +€12,773 | +769.3% |
| Other amounts payable | 47/48 | €16,889 | €4,045 | -€12,844 | -76.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,292 | - | -€5,292 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,303 | €8,323 | +€5,020 | +152.0% |
| Other operating charges | 640/8 | €74 | €514 | +€440 | +596.4% |
| Gross operating margin | 9900 | €10,619 | €78,911 | +€68,292 | +643.1% |
| Operating profit (loss) | 9901 | €7,242 | €70,074 | +€62,832 | +867.6% |
| Financial charges | 65/66B | - | €261 | +€261 | |
| Recurring financial charges | 65 | - | €261 | +€261 | |
| Profit (loss) for the period before taxes | 9903 | €7,242 | €69,813 | +€62,571 | +864.0% |
| Income taxes | 67/77 | €1,660 | €14,433 | +€12,773 | +769.3% |
| Profit (loss) for the period | 9904 | €5,582 | €55,380 | +€49,798 | +892.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,582 | €55,380 | +€49,798 | +892.2% |
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 10 October 2026 via checked.be.