DUBOIS CECILE: 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.
DUBOIS CECILE
Largest movements
- Cash -€2,780
down €2,780 (-75.4%), from €3,687 to €908
mainly Net result for the year (-€15,480) and Debts after one year (-€10,809)
- Other debts +€22,902
up €22,902 (+28.5%), from €80,232 to €103,134
- Profit (loss) carried forward -€15,480
down €15,480 (-114%), from -€13,533 to -€29,013
- Debts after one year -€10,809
down €10,809 (-7.6%), from €142,205 to €131,397
- Purchases and services -€17,521
no longer reported in 2026 (was €17,521)
- Gross operating margin -€1,227
down €1,227 (-18.5%), from -€6,647 to -€7,874
- Financial charges -€285
down €285 (-5.9%), from €4,812 to €4,528
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €223,347 | €218,827 | -€4,520 | -2.0% |
| Formation expenses | 20 | €600 | €300 | -€300 | -50.0% |
| Fixed assets | 21/28 | €217,889 | €215,711 | -€2,177 | -1.0% |
| Intangible fixed assets | 21 | €6,351 | €4,173 | -€2,177 | -34.3% |
| Tangible fixed assets | 22/27 | €211,538 | €211,538 | = | 0.0% |
| Land and buildings | 22 | €211,538 | €211,538 | = | 0.0% |
| Current assets | 29/58 | €4,859 | €2,816 | -€2,043 | -42.1% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €172 | €908 | +€736 | +429% |
| Trade receivables | 40 | €99 | €908 | +€809 | +817% |
| Other amounts receivable | 41 | €73 | - | -€73 | |
| Cash at bank and in hand | 54/58 | €3,687 | €908 | -€2,780 | -75.4% |
| Total equity and liabilities | 10/49 | €223,347 | €218,827 | -€4,520 | -2.0% |
| Equity | 10/15 | -€11,033 | -€26,513 | -€15,480 | -140% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | €2,500 | = | 0.0% |
| Issued capital | 100 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,533 | -€29,013 | -€15,480 | -114% |
| Amounts payable | 17/49 | €234,380 | €245,339 | +€10,960 | +4.7% |
| Amounts payable after more than one year | 17 | €142,205 | €131,397 | -€10,809 | -7.6% |
| Financial debts | 170/4 | €142,205 | €131,397 | -€10,809 | -7.6% |
| Amounts payable within one year | 42/48 | €92,174 | €113,942 | +€21,768 | +23.6% |
| Current portion of amounts payable after more than one year | 42 | €10,493 | €10,809 | +€316 | +3.0% |
| Trade debts | 44 | €1,449 | - | -€1,449 | |
| Suppliers | 440/4 | €1,449 | - | -€1,449 | |
| Other amounts payable | 47/48 | €80,232 | €103,134 | +€22,902 | +28.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €17,521 | - | -€17,521 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,477 | €2,477 | = | 0.0% |
| Other operating charges | 640/8 | €586 | €605 | +€19 | +3.2% |
| Gross operating margin | 9900 | -€6,647 | -€7,874 | -€1,227 | -18.5% |
| Operating profit (loss) | 9901 | -€9,710 | -€10,956 | -€1,246 | -12.8% |
| Financial income | 75/76B | €4 | €5 | +€1 | +39.6% |
| Recurring financial income | 75 | €4 | €5 | +€1 | +39.6% |
| Financial charges | 65/66B | €4,812 | €4,528 | -€285 | -5.9% |
| Recurring financial charges | 65 | €4,812 | €4,528 | -€285 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | -€14,519 | -€15,478 | -€959 | -6.6% |
| Income taxes | 67/77 | €1 | €2 | +€0 | +39.4% |
| Profit (loss) for the period | 9904 | -€14,520 | -€15,480 | -€960 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,520 | -€15,480 | -€960 | -6.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.