Dr Alizée Detiffe: 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.
Dr Alizée Detiffe
Largest movements
- Cash +€41,793
up €41,793 (+493.9%), from €8,462 to €50,255
mainly Net result for the year (+€27,893) and Receivables within one year (+€12,506)
- Receivables within one year -€12,506
down €12,506 (-56.9%), from €21,960 to €9,455
of which Other amounts receivable: -€7,000
- Tangible fixed assets -€8,549
down €8,549 (-33.8%), from €25,273 to €16,724
of which Furniture and vehicles: -€7,895
- Profit (loss) carried forward +€27,893
up €27,893 (+141.0%), from €19,778 to €47,671
- Current portion of long-term debt -€4,241
down €4,241 (-50.7%), from €8,359 to €4,118
- Debts after one year -€4,118
down €4,118 (-79.6%), from €5,174 to €1,055
- Other debts +€1,133
up €1,133 (+6.0%), from €18,947 to €20,079
- Gross operating margin +€6,436
up €6,436 (+15.3%), from €42,165 to €48,601
- Depreciation +€3,124
up €3,124 (+57.6%), from €5,425 to €8,549
- Taxes +€1,600
up €1,600 (+22.9%), from €7,000 to €8,600
- Financial charges -€823
down €823 (-29.8%), from €2,762 to €1,939
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 | €58,464 | €79,287 | +€20,823 | +35.6% |
| Fixed assets | 21/28 | €25,273 | €16,724 | -€8,549 | -33.8% |
| Tangible fixed assets | 22/27 | €25,273 | €16,724 | -€8,549 | -33.8% |
| Furniture and vehicles | 24 | €22,375 | €14,481 | -€7,895 | -35.3% |
| Other tangible fixed assets | 26 | €2,898 | €2,243 | -€655 | -22.6% |
| Current assets | 29/58 | €33,191 | €62,563 | +€29,373 | +88.5% |
| Amounts receivable within one year | 40/41 | €21,960 | €9,455 | -€12,506 | -56.9% |
| Trade receivables | 40 | €6,460 | €955 | -€5,506 | -85.2% |
| Other amounts receivable | 41 | €15,500 | €8,500 | -€7,000 | -45.2% |
| Cash at bank and in hand | 54/58 | €8,462 | €50,255 | +€41,793 | +493.9% |
| Deferred charges and accrued income | 490/1 | €2,768 | €2,854 | +€85 | +3.1% |
| Total equity and liabilities | 10/49 | €58,464 | €79,287 | +€20,823 | +35.6% |
| Equity | 10/15 | €20,278 | €48,171 | +€27,893 | +137.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,778 | €47,671 | +€27,893 | +141.0% |
| Amounts payable | 17/49 | €38,186 | €31,116 | -€7,070 | -18.5% |
| Amounts payable after more than one year | 17 | €5,174 | €1,055 | -€4,118 | -79.6% |
| Financial debts | 170/4 | €5,174 | €1,055 | -€4,118 | -79.6% |
| Amounts payable within one year | 42/48 | €33,012 | €30,061 | -€2,951 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €8,359 | €4,118 | -€4,241 | -50.7% |
| Trade debts | 44 | €3,156 | €2,863 | -€293 | -9.3% |
| Suppliers | 440/4 | €3,156 | €2,863 | -€293 | -9.3% |
| Taxes, remuneration and social security | 45 | €2,550 | €3,000 | +€450 | +17.6% |
| Taxes | 450/3 | €2,550 | €3,000 | +€450 | +17.6% |
| Other amounts payable | 47/48 | €18,947 | €20,079 | +€1,133 | +6.0% |
| Non-recurring operating income | 76A | - | €6,741 | +€6,741 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,425 | €8,549 | +€3,124 | +57.6% |
| Other operating charges | 640/8 | €1,569 | €1,620 | +€51 | +3.3% |
| Gross operating margin | 9900 | €42,165 | €48,601 | +€6,436 | +15.3% |
| Operating profit (loss) | 9901 | €35,171 | €38,432 | +€3,261 | +9.3% |
| Financial charges | 65/66B | €2,762 | €1,939 | -€823 | -29.8% |
| Recurring financial charges | 65 | €2,762 | €1,939 | -€823 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €32,408 | €36,493 | +€4,085 | +12.6% |
| Income taxes | 67/77 | €7,000 | €8,600 | +€1,600 | +22.9% |
| Profit (loss) for the period | 9904 | €25,408 | €27,893 | +€2,485 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,408 | €27,893 | +€2,485 | +9.8% |
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 9 October 2026 via checked.be.