David Van Bambost: 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.
David Van Bambost
Largest movements
- Receivables within one year +€10,805
up €10,805 (+6,806%), from €159 to €10,963
of which Trade receivables: +€10,228
- Cash -€3,794
down €3,794 (-36.9%), from €10,283 to €6,489
mainly Receivables within one year (-€10,805) and Investment in fixed assets (net) (-€2,520)
- Tangible fixed assets +€1,749
new in 2025: €1,749
- Accrued charges and deferred income +€7,620
new in 2025: €7,620
- Tax, wage and social debts +€1,334
up €1,334 (+59.7%), from €2,235 to €3,569
- Gross operating margin -€3,440
down €3,440 (-56.6%), from €6,075 to €2,636
- Taxes -€1,143
down €1,143 (-73.0%), from €1,566 to €423
- Depreciation +€771
new in 2025: €771
- Other operating charges +€158
up €158 (+35.1%), from €451 to €610
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 | €10,442 | €19,201 | +€8,759 | +83.9% |
| Fixed assets | 21/28 | - | €1,749 | +€1,749 | |
| Tangible fixed assets | 22/27 | - | €1,749 | +€1,749 | |
| Plant, machinery and equipment | 23 | - | €1,749 | +€1,749 | |
| Current assets | 29/58 | €10,442 | €17,452 | +€7,010 | +67.1% |
| Amounts receivable within one year | 40/41 | €159 | €10,963 | +€10,805 | +6,806% |
| Trade receivables | 40 | €159 | €10,386 | +€10,228 | +6,442% |
| Other amounts receivable | 41 | €0 | €577 | +€577 | |
| Cash at bank and in hand | 54/58 | €10,283 | €6,489 | -€3,794 | -36.9% |
| Total equity and liabilities | 10/49 | €10,442 | €19,201 | +€8,759 | +83.9% |
| Equity | 10/15 | €5,886 | €5,829 | -€57 | -1.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,886 | €3,829 | -€57 | -1.5% |
| Amounts payable | 17/49 | €4,556 | €13,372 | +€8,816 | +194% |
| Amounts payable within one year | 42/48 | €4,556 | €5,752 | +€1,196 | +26.3% |
| Trade debts | 44 | €208 | €20 | -€188 | -90.4% |
| Suppliers | 440/4 | €208 | €20 | -€188 | -90.4% |
| Taxes, remuneration and social security | 45 | €2,235 | €3,569 | +€1,334 | +59.7% |
| Taxes | 450/3 | €2,235 | €3,569 | +€1,334 | +59.7% |
| Other amounts payable | 47/48 | €2,113 | €2,163 | +€50 | +2.4% |
| Accrued charges and deferred income | 492/3 | - | €7,620 | +€7,620 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €771 | +€771 | |
| Other operating charges | 640/8 | €451 | €610 | +€158 | +35.1% |
| Gross operating margin | 9900 | €6,075 | €2,636 | -€3,440 | -56.6% |
| Operating profit (loss) | 9901 | €5,624 | €1,255 | -€4,369 | -77.7% |
| Financial income | 75/76B | €60 | €0 | -€60 | -100% |
| Recurring financial income | 75 | €60 | €0 | -€60 | -100% |
| Financial charges | 65/66B | €55 | €57 | +€1 | +2.7% |
| Recurring financial charges | 65 | €55 | €57 | +€1 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €5,629 | €1,199 | -€4,430 | -78.7% |
| Income taxes | 67/77 | €1,566 | €423 | -€1,143 | -73.0% |
| Profit (loss) for the period | 9904 | €4,063 | €776 | -€3,287 | -80.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,063 | €776 | -€3,287 | -80.9% |
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 20 October 2026 via checked.be.