Chloé Roose: 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 Roose
Largest movements
- Receivables within one year -€53,583
down €53,583 (-96.9%), from €55,293 to €1,710
of which Trade receivables: -€49,997
- Cash +€22,814
up €22,814 (+26.8%), from €85,243 to €108,057
mainly Receivables within one year (+€53,583) and Trade debts (+€16,123)
- Tangible fixed assets +€1,815
up €1,815 (+173%), from €1,052 to €2,867
- Other debts -€25,762
down €25,762 (-90.2%), from €28,571 to €2,809
- Tax, wage and social debts -€16,130
down €16,130 (-63.3%), from €25,476 to €9,346
- Trade debts +€16,123
up €16,123 (+51.1%), from €31,570 to €47,693
- Profit (loss) carried forward -€2,021
down €2,021 (-4.8%), from €41,795 to €39,774
- Gross operating margin -€60,686
down €60,686 (-95.7%), from €63,428 to €2,742
- Other operating charges -€8,537
down €8,537 (-95.4%), from €8,949 to €412
- Financial charges +€2,270
up €2,270 (+171%), from €1,328 to €3,598
- Depreciation -€2,226
down €2,226 (-76.8%), from €2,897 to €671
- Taxes -€1,194
down €1,194 (-68.5%), from €1,743 to €549
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 | €141,672 | €113,882 | -€27,790 | -19.6% |
| Fixed assets | 21/28 | €1,136 | €3,951 | +€2,815 | +248% |
| Tangible fixed assets | 22/27 | €1,052 | €2,867 | +€1,815 | +173% |
| Furniture and vehicles | 24 | €1,052 | €2,867 | +€1,815 | +173% |
| Financial fixed assets | 28 | €84 | €1,084 | +€1,000 | +1,190% |
| Current assets | 29/58 | €140,536 | €109,931 | -€30,605 | -21.8% |
| Amounts receivable within one year | 40/41 | €55,293 | €1,710 | -€53,583 | -96.9% |
| Trade receivables | 40 | €51,707 | €1,710 | -€49,997 | -96.7% |
| Other amounts receivable | 41 | €3,586 | - | -€3,586 | |
| Cash at bank and in hand | 54/58 | €85,243 | €108,057 | +€22,814 | +26.8% |
| Deferred charges and accrued income | 490/1 | - | €164 | +€164 | |
| Total equity and liabilities | 10/49 | €141,672 | €113,882 | -€27,790 | -19.6% |
| Equity | 10/15 | €56,055 | €54,034 | -€2,021 | -3.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,795 | €39,774 | -€2,021 | -4.8% |
| Amounts payable | 17/49 | €85,617 | €59,848 | -€25,769 | -30.1% |
| Amounts payable within one year | 42/48 | €85,617 | €59,848 | -€25,769 | -30.1% |
| Trade debts | 44 | €31,570 | €47,693 | +€16,123 | +51.1% |
| Suppliers | 440/4 | €31,570 | €47,693 | +€16,123 | +51.1% |
| Taxes, remuneration and social security | 45 | €25,476 | €9,346 | -€16,130 | -63.3% |
| Taxes | 450/3 | €25,476 | €9,346 | -€16,130 | -63.3% |
| Other amounts payable | 47/48 | €28,571 | €2,809 | -€25,762 | -90.2% |
| Remuneration, social security and pensions | 62 | -€36 | - | +€36 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,897 | €671 | -€2,226 | -76.8% |
| Other operating charges | 640/8 | €8,949 | €412 | -€8,537 | -95.4% |
| Gross operating margin | 9900 | €63,428 | €2,742 | -€60,686 | -95.7% |
| Operating profit (loss) | 9901 | €51,618 | €1,659 | -€49,959 | -96.8% |
| Financial income | 75/76B | €448 | €467 | +€19 | +4.2% |
| Recurring financial income | 75 | €448 | €467 | +€19 | +4.2% |
| Financial charges | 65/66B | €1,328 | €3,598 | +€2,270 | +171% |
| Recurring financial charges | 65 | €1,328 | €3,598 | +€2,270 | +171% |
| Profit (loss) for the period before taxes | 9903 | €50,738 | -€1,472 | -€52,210 | |
| Income taxes | 67/77 | €1,743 | €549 | -€1,194 | -68.5% |
| Profit (loss) for the period | 9904 | €48,995 | -€2,021 | -€51,016 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,995 | -€2,021 | -€51,016 |
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 14 October 2026 via checked.be.