Dr. Barbara Chomé: 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. Barbara Chomé
Largest movements
- Cash -€71,838
down €71,838 (-68.8%), from €104,361 to €32,524
mainly Contributions, distributions and other (-€199,151) and Trade debts (-€857)
- Tangible fixed assets -€10,839
down €10,839 (-30.3%), from €35,732 to €24,893
of which Furniture and vehicles: -€13,540
- Receivables within one year -€8,553
down €8,553 (-85.0%), from €10,057 to €1,504
of which Other amounts receivable: -€8,496
- Reserves -€144,346
no longer reported in 2025 (was €144,346)
- Other debts +€54,822
up €54,822 (+2,537%), from €2,161 to €56,983
- Gross operating margin +€19,289
up €19,289 (+31.4%), from €61,477 to €80,765
- Taxes +€4,315
up €4,315 (+42.4%), from €10,181 to €14,496
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 | €150,545 | €59,983 | -€90,562 | -60.2% |
| Fixed assets | 21/28 | €35,732 | €24,893 | -€10,839 | -30.3% |
| Tangible fixed assets | 22/27 | €35,732 | €24,893 | -€10,839 | -30.3% |
| Plant, machinery and equipment | 23 | - | €2,701 | +€2,701 | |
| Furniture and vehicles | 24 | €35,732 | €22,192 | -€13,540 | -37.9% |
| Current assets | 29/58 | €114,813 | €35,090 | -€79,723 | -69.4% |
| Amounts receivable within one year | 40/41 | €10,057 | €1,504 | -€8,553 | -85.0% |
| Trade receivables | 40 | €57 | - | -€57 | |
| Other amounts receivable | 41 | €10,000 | €1,504 | -€8,496 | -85.0% |
| Cash at bank and in hand | 54/58 | €104,361 | €32,524 | -€71,838 | -68.8% |
| Deferred charges and accrued income | 490/1 | €395 | €1,062 | +€667 | +169% |
| Total equity and liabilities | 10/49 | €150,545 | €59,983 | -€90,562 | -60.2% |
| Equity | 10/15 | €147,346 | €3,000 | -€144,346 | -98.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €144,346 | - | -€144,346 | |
| Distributable reserves | 133 | €144,346 | - | -€144,346 | |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €3,200 | €56,983 | +€53,783 | +1,681% |
| Amounts payable within one year | 42/48 | €3,200 | €56,983 | +€53,783 | +1,681% |
| Trade debts | 44 | €857 | - | -€857 | |
| Suppliers | 440/4 | €857 | - | -€857 | |
| Taxes, remuneration and social security | 45 | €181 | - | -€181 | |
| Taxes | 450/3 | €181 | - | -€181 | |
| Other amounts payable | 47/48 | €2,161 | €56,983 | +€54,822 | +2,537% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,354 | €10,839 | +€485 | +4.7% |
| Other operating charges | 640/8 | €543 | €580 | +€36 | +6.6% |
| Gross operating margin | 9900 | €61,477 | €80,765 | +€19,289 | +31.4% |
| Operating profit (loss) | 9901 | €50,579 | €69,347 | +€18,768 | +37.1% |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.9% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.9% |
| Financial charges | 65/66B | €105 | €46 | -€59 | -56.3% |
| Recurring financial charges | 65 | €105 | €46 | -€59 | -56.3% |
| Profit (loss) for the period before taxes | 9903 | €50,484 | €69,301 | +€18,817 | +37.3% |
| Income taxes | 67/77 | €10,181 | €14,496 | +€4,315 | +42.4% |
| Profit (loss) for the period | 9904 | €40,303 | €54,805 | +€14,502 | +36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,303 | €54,805 | +€14,502 | +36.0% |
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 18 October 2026 via checked.be.