DR LHOIR AUDREY: 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 LHOIR AUDREY
Largest movements
- Cash +€61,103
up €61,103 (+24,441%), from €250 to €61,353
mainly Net result for the year (+€56,248) and Receivables within one year (+€8,962)
- Receivables within one year -€8,962
down €8,962 (-67.6%), from €13,254 to €4,292
of which Trade receivables: -€9,281
- Deferred charges and accrued income +€1,253
new in 2025: €1,253
- Profit (loss) carried forward +€56,248
new in 2025: €56,248
- Other debts -€2,603
down €2,603 (-63.9%), from €4,072 to €1,469
- Gross operating margin +€63,355
up €63,355 (+782%), from €8,106 to €71,462
- Taxes +€13,066
up €13,066 (+809%), from €1,615 to €14,681
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 | €13,504 | €66,899 | +€53,394 | +395% |
| Current assets | 29/58 | €13,504 | €66,899 | +€53,394 | +395% |
| Amounts receivable within one year | 40/41 | €13,254 | €4,292 | -€8,962 | -67.6% |
| Trade receivables | 40 | €13,254 | €3,973 | -€9,281 | -70.0% |
| Other amounts receivable | 41 | - | €319 | +€319 | |
| Cash at bank and in hand | 54/58 | €250 | €61,353 | +€61,103 | +24,441% |
| Deferred charges and accrued income | 490/1 | - | €1,253 | +€1,253 | |
| Total equity and liabilities | 10/49 | €13,504 | €66,899 | +€53,394 | +395% |
| Equity | 10/15 | €6,691 | €62,939 | +€56,248 | +841% |
| Contributions | 10/11 | €250 | €250 | = | 0.0% |
| Reserves | 13 | €6,441 | €6,441 | = | 0.0% |
| Distributable reserves | 133 | €6,441 | €6,441 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €56,248 | +€56,248 | |
| Amounts payable | 17/49 | €6,813 | €3,959 | -€2,854 | -41.9% |
| Amounts payable within one year | 42/48 | €6,413 | €3,959 | -€2,454 | -38.3% |
| Trade debts | 44 | €726 | €1,189 | +€463 | +63.7% |
| Suppliers | 440/4 | €726 | €1,189 | +€463 | +63.7% |
| Taxes, remuneration and social security | 45 | €1,615 | €1,301 | -€314 | -19.4% |
| Taxes | 450/3 | €1,615 | €1,301 | -€314 | -19.4% |
| Other amounts payable | 47/48 | €4,072 | €1,469 | -€2,603 | -63.9% |
| Accrued charges and deferred income | 492/3 | €400 | €0 | -€400 | -100% |
| Other operating charges | 640/8 | €50 | €489 | +€439 | +879% |
| Gross operating margin | 9900 | €8,106 | €71,462 | +€63,355 | +782% |
| Operating profit (loss) | 9901 | €8,056 | €70,972 | +€62,916 | +781% |
| Financial charges | 65/66B | - | €44 | +€44 | |
| Recurring financial charges | 65 | - | €44 | +€44 | |
| Profit (loss) for the period before taxes | 9903 | €8,056 | €70,928 | +€62,872 | +780% |
| Income taxes | 67/77 | €1,615 | €14,681 | +€13,066 | +809% |
| Profit (loss) for the period | 9904 | €6,441 | €56,248 | +€49,806 | +773% |
| Profit (loss) for the period to be appropriated | 9905 | €6,441 | €56,248 | +€49,806 | +773% |
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 30 October 2026 via checked.be.