Clémence Rouma: 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.
Clémence Rouma
Largest movements
- Cash +€62,324
up €62,324 (+129.4%), from €48,159 to €110,484
mainly Net result for the year (+€64,608) and Tax, wage and social debts (+€14,031)
- Financial fixed assets +€13,047
up €13,047 (+260.9%), from €5,000 to €18,046
- Receivables within one year -€3,321
down €3,321 (-48.4%), from €6,858 to €3,537
of which Other amounts receivable: -€3,733
- Profit (loss) carried forward +€64,608
up €64,608 (+75.1%), from €86,082 to €150,690
- Tax, wage and social debts +€14,031
new in 2025: €14,031
- Other debts -€3,449
down €3,449 (-36.8%), from €9,361 to €5,912
- Gross operating margin +€27,248
up €27,248 (+50.1%), from €54,433 to €81,681
- Taxes +€5,451
up €5,451 (+47.4%), from €11,495 to €16,947
- Financial income +€845
new in 2025: €845
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 | €100,017 | €174,072 | +€74,055 | +74.0% |
| Fixed assets | 21/28 | €5,000 | €19,253 | +€14,253 | +285.1% |
| Tangible fixed assets | 22/27 | - | €1,206 | +€1,206 | |
| Furniture and vehicles | 24 | - | €1,206 | +€1,206 | |
| Financial fixed assets | 28 | €5,000 | €18,046 | +€13,047 | +260.9% |
| Current assets | 29/58 | €95,017 | €154,819 | +€59,802 | +62.9% |
| Amounts receivable within one year | 40/41 | €6,858 | €3,537 | -€3,321 | -48.4% |
| Trade receivables | 40 | - | €413 | +€413 | |
| Other amounts receivable | 41 | €6,858 | €3,125 | -€3,733 | -54.4% |
| Current investments | 50/53 | €40,000 | €40,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €48,159 | €110,484 | +€62,324 | +129.4% |
| Deferred charges and accrued income | 490/1 | - | €798 | +€798 | |
| Total equity and liabilities | 10/49 | €100,017 | €174,072 | +€74,055 | +74.0% |
| Equity | 10/15 | €88,082 | €152,690 | +€64,608 | +73.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,082 | €150,690 | +€64,608 | +75.1% |
| Amounts payable | 17/49 | €11,936 | €21,382 | +€9,447 | +79.1% |
| Amounts payable within one year | 42/48 | €11,923 | €21,369 | +€9,445 | +79.2% |
| Trade debts | 44 | €2,562 | €1,426 | -€1,137 | -44.4% |
| Suppliers | 440/4 | €2,562 | €1,426 | -€1,137 | -44.4% |
| Taxes, remuneration and social security | 45 | - | €14,031 | +€14,031 | |
| Taxes | 450/3 | - | €14,031 | +€14,031 | |
| Other amounts payable | 47/48 | €9,361 | €5,912 | -€3,449 | -36.8% |
| Accrued charges and deferred income | 492/3 | €12 | €14 | +€1 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €124 | +€124 | |
| Other operating charges | 640/8 | €387 | €772 | +€384 | +99.3% |
| Gross operating margin | 9900 | €54,433 | €81,681 | +€27,248 | +50.1% |
| Operating profit (loss) | 9901 | €54,046 | €80,785 | +€26,739 | +49.5% |
| Financial income | 75/76B | - | €845 | +€845 | |
| Recurring financial income | 75 | - | €845 | +€845 | |
| Financial charges | 65/66B | €99 | €75 | -€23 | -23.7% |
| Recurring financial charges | 65 | €99 | €75 | -€23 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €53,947 | €81,555 | +€27,608 | +51.2% |
| Income taxes | 67/77 | €11,495 | €16,947 | +€5,451 | +47.4% |
| Profit (loss) for the period | 9904 | €42,452 | €64,608 | +€22,156 | +52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,452 | €64,608 | +€22,156 | +52.2% |
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 9 October 2026 via checked.be.