CYNTHIA ROUCHE: 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.
CYNTHIA ROUCHE
Largest movements
- Cash -€727
down €727 (-70.7%), from €1,029 to €302
mainly Other debts (-€1,672) and Tax, wage and social debts (-€665)
- Stocks and contracts -€23
down €23 (-16.0%), from €141 to €118
- Other debts -€1,672
down €1,672 (-84.7%), from €1,973 to €301
- Profit (loss) carried forward +€1,449
up €1,449 (+18.0%), from -€8,055 to -€6,606
- Tax, wage and social debts -€665
down €665 (-85.8%), from €775 to €110
- Trade debts +€163
up €163 (+64.6%), from €252 to €415
- Accrued charges and deferred income -€24
no longer reported in 2025 (was €24)
- Other operating charges +€485
up €485 (+441%), from €110 to €595
- Gross operating margin +€131
up €131 (+6.2%), from €2,098 to €2,229
- Depreciation -€46
no longer reported in 2025 (was €46)
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 | €1,169 | €420 | -€749 | -64.1% |
| Current assets | 29/58 | €1,169 | €420 | -€749 | -64.1% |
| Stocks and contracts in progress | 3 | €141 | €118 | -€23 | -16.0% |
| Stocks | 30/36 | €141 | €118 | -€23 | -16.0% |
| Cash at bank and in hand | 54/58 | €1,029 | €302 | -€727 | -70.7% |
| Total equity and liabilities | 10/49 | €1,169 | €420 | -€749 | -64.1% |
| Equity | 10/15 | -€1,855 | -€406 | +€1,449 | +78.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,055 | -€6,606 | +€1,449 | +18.0% |
| Amounts payable | 17/49 | €3,025 | €826 | -€2,199 | -72.7% |
| Amounts payable within one year | 42/48 | €3,000 | €826 | -€2,174 | -72.5% |
| Trade debts | 44 | €252 | €415 | +€163 | +64.6% |
| Suppliers | 440/4 | €252 | €415 | +€163 | +64.6% |
| Taxes, remuneration and social security | 45 | €775 | €110 | -€665 | -85.8% |
| Taxes | 450/3 | €775 | €110 | -€665 | -85.8% |
| Other amounts payable | 47/48 | €1,973 | €301 | -€1,672 | -84.7% |
| Accrued charges and deferred income | 492/3 | €24 | - | -€24 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46 | - | -€46 | |
| Other operating charges | 640/8 | €110 | €595 | +€485 | +441% |
| Gross operating margin | 9900 | €2,098 | €2,229 | +€131 | +6.2% |
| Operating profit (loss) | 9901 | €1,943 | €1,634 | -€308 | -15.9% |
| Financial charges | 65/66B | €200 | €185 | -€15 | -7.7% |
| Recurring financial charges | 65 | €200 | €185 | -€15 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €1,742 | €1,449 | -€293 | -16.8% |
| Profit (loss) for the period | 9904 | €1,742 | €1,449 | -€293 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,742 | €1,449 | -€293 | -16.8% |
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 25 October 2026 via checked.be.