Christel David 99: what changed
Christel David 99
Largest movements
- Cash +€8,070
up €8,070 (+121%), from €6,672 to €14,742
mainly Stocks and contracts (+€6,405) and Receivables within one year (+€4,105)
- Stocks and contracts -€6,405
down €6,405 (-72.7%), from €8,806 to €2,401
- Receivables within one year -€4,105
down €4,105 (-53.6%), from €7,651 to €3,546
of which Trade receivables: -€2,544
- Deferred charges and accrued income -€1,767
down €1,767 (-89.0%), from €1,985 to €218
- Tax, wage and social debts -€2,664
down €2,664 (-69.4%), from €3,840 to €1,176
- Profit (loss) carried forward -€2,000
down €2,000, from €1,041 to -€959
- Other debts +€505
up €505 (+3.6%), from €14,098 to €14,603
- Trade debts -€274
down €274 (-33.6%), from €814 to €540
- Gross operating margin -€3,500
down €3,500, from €1,861 to -€1,639
- Other operating charges -€1,144
down €1,144 (-72.3%), from €1,583 to €439
- Financial income +€371
up €371 (+1,236,567%), from €0 to €371
of which Financial income: +€371
- Taxes +€24
no longer reported in 2025 (was -€24)
- Financial charges +€19
up €19 (+39.1%), from €48 to €67
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,793 | €21,360 | -€4,433 | -17.2% |
| Formation expenses | 20 | €679 | €452 | -€226 | -33.3% |
| Current assets | 29/58 | €25,114 | €20,907 | -€4,207 | -16.8% |
| Stocks and contracts in progress | 3 | €8,806 | €2,401 | -€6,405 | -72.7% |
| Stocks | 30/36 | €8,806 | €2,401 | -€6,405 | -72.7% |
| Amounts receivable within one year | 40/41 | €7,651 | €3,546 | -€4,105 | -53.6% |
| Trade receivables | 40 | €2,544 | - | -€2,544 | |
| Other amounts receivable | 41 | €5,107 | €3,546 | -€1,561 | -30.6% |
| Cash at bank and in hand | 54/58 | €6,672 | €14,742 | +€8,070 | +121% |
| Deferred charges and accrued income | 490/1 | €1,985 | €218 | -€1,767 | -89.0% |
| Total equity and liabilities | 10/49 | €25,793 | €21,360 | -€4,433 | -17.2% |
| Equity | 10/15 | €7,041 | €5,041 | -€2,000 | -28.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,041 | -€959 | -€2,000 | |
| Amounts payable | 17/49 | €18,752 | €16,319 | -€2,433 | -13.0% |
| Amounts payable within one year | 42/48 | €18,752 | €16,319 | -€2,433 | -13.0% |
| Trade debts | 44 | €814 | €540 | -€274 | -33.6% |
| Suppliers | 440/4 | €814 | €540 | -€274 | -33.6% |
| Taxes, remuneration and social security | 45 | €3,840 | €1,176 | -€2,664 | -69.4% |
| Taxes | 450/3 | €3,840 | €1,176 | -€2,664 | -69.4% |
| Other amounts payable | 47/48 | €14,098 | €14,603 | +€505 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €226 | €226 | = | 0.0% |
| Other operating charges | 640/8 | €1,583 | €439 | -€1,144 | -72.3% |
| Gross operating margin | 9900 | €1,861 | -€1,639 | -€3,500 | |
| Operating profit (loss) | 9901 | €52 | -€2,304 | -€2,356 | |
| Financial income | 75/76B | €0 | €371 | +€371 | +1,236,567% |
| Recurring financial income | 75 | €0 | €371 | +€371 | +1,236,567% |
| Non-recurring financial income | 76B | €0 | €371 | +€371 | +1,236,567% |
| Financial charges | 65/66B | €48 | €67 | +€19 | +39.1% |
| Recurring financial charges | 65 | €48 | €67 | +€19 | +39.1% |
| Profit (loss) for the period before taxes | 9903 | €3 | -€2,000 | -€2,004 | |
| Income taxes | 67/77 | -€24 | - | +€24 | |
| Profit (loss) for the period | 9904 | €28 | -€2,000 | -€2,028 | |
| Profit (loss) for the period to be appropriated | 9905 | €28 | -€2,000 | -€2,028 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.