FLORENCE DECHAMPS: 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.
FLORENCE DECHAMPS
Largest movements
- Tangible fixed assets -€818
down €818 (-100%), from €818 to €0
- Accrued charges and deferred income -€1,120
down €1,120 (-4.2%), from €26,901 to €25,782
- Profit (loss) carried forward +€311
up €311 (+0.9%), from -€34,147 to -€33,837
- Depreciation -€1,637
down €1,637 (-66.7%), from €2,455 to €818
- Gross operating margin +€942
up €942 (+103%), from €915 to €1,857
- Other operating charges +€397
up €397 (+139%), from €285 to €682
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €818 | €5 | -€813 | -99.4% |
| Fixed assets | 21/28 | €818 | €0 | -€818 | -100% |
| Tangible fixed assets | 22/27 | €818 | €0 | -€818 | -100% |
| Furniture and vehicles | 24 | €818 | €0 | -€818 | -100% |
| Current assets | 29/58 | - | €5 | +€5 | |
| Current investments | 50/53 | - | €5 | +€5 | |
| Total equity and liabilities | 10/49 | €818 | €5 | -€813 | -99.4% |
| Equity | 10/15 | -€26,087 | -€25,777 | +€311 | +1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,147 | -€33,837 | +€311 | +0.9% |
| Amounts payable | 17/49 | €26,906 | €25,782 | -€1,124 | -4.2% |
| Amounts payable within one year | 42/48 | €5 | - | -€5 | |
| Financial debts | 43 | €5 | - | -€5 | |
| Other loans | 439 | €5 | - | -€5 | |
| Accrued charges and deferred income | 492/3 | €26,901 | €25,782 | -€1,120 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,455 | €818 | -€1,637 | -66.7% |
| Other operating charges | 640/8 | €285 | €682 | +€397 | +139% |
| Gross operating margin | 9900 | €915 | €1,857 | +€942 | +103% |
| Operating profit (loss) | 9901 | -€1,825 | €356 | +€2,182 | |
| Financial charges | 65/66B | €45 | €46 | +€1 | +1.1% |
| Recurring financial charges | 65 | €45 | €46 | +€1 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,870 | €311 | +€2,181 | |
| Profit (loss) for the period | 9904 | -€1,870 | €311 | +€2,181 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,870 | €311 | +€2,181 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.