Floriane Martens: 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.
Floriane Martens
Largest movements
- Receivables within one year +€12,099
up €12,099 (+115%), from €10,550 to €22,649
- Cash -€6,224
down €6,224 (-43.2%), from €14,420 to €8,195
mainly Receivables within one year (-€12,099) and Trade debts (-€3,216)
- Profit (loss) carried forward +€11,087
up €11,087 (+100%), from €11,038 to €22,124
- Trade debts -€3,216
down €3,216 (-86.0%), from €3,740 to €524
- Tax, wage and social debts -€2,339
down €2,339 (-38.0%), from €6,160 to €3,822
- Gross operating margin +€5,865
up €5,865 (+57.1%), from €10,272 to €16,137
- Financial income -€1,900
down €1,900 (-100.0%), from €1,900 to €0
- Taxes +€817
up €817 (+30.1%), from €2,713 to €3,530
- Other operating charges +€520
up €520 (+108%), from €483 to €1,003
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 | €26,215 | €31,499 | +€5,284 | +20.2% |
| Fixed assets | 21/28 | €641 | €364 | -€277 | -43.2% |
| Tangible fixed assets | 22/27 | €641 | €364 | -€277 | -43.2% |
| Furniture and vehicles | 24 | €641 | €364 | -€277 | -43.2% |
| Current assets | 29/58 | €25,574 | €31,135 | +€5,561 | +21.7% |
| Amounts receivable within one year | 40/41 | €10,550 | €22,649 | +€12,099 | +115% |
| Trade receivables | 40 | €10,550 | €22,649 | +€12,099 | +115% |
| Cash at bank and in hand | 54/58 | €14,420 | €8,195 | -€6,224 | -43.2% |
| Deferred charges and accrued income | 490/1 | €605 | €291 | -€314 | -51.9% |
| Total equity and liabilities | 10/49 | €26,215 | €31,499 | +€5,284 | +20.2% |
| Equity | 10/15 | €16,038 | €27,124 | +€11,087 | +69.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,038 | €22,124 | +€11,087 | +100% |
| Amounts payable | 17/49 | €10,178 | €4,375 | -€5,803 | -57.0% |
| Amounts payable within one year | 42/48 | €10,178 | €4,375 | -€5,803 | -57.0% |
| Trade debts | 44 | €3,740 | €524 | -€3,216 | -86.0% |
| Suppliers | 440/4 | €3,740 | €524 | -€3,216 | -86.0% |
| Taxes, remuneration and social security | 45 | €6,160 | €3,822 | -€2,339 | -38.0% |
| Taxes | 450/3 | €6,160 | €3,822 | -€2,339 | -38.0% |
| Other amounts payable | 47/48 | €277 | €29 | -€248 | -89.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €277 | €277 | = | 0.0% |
| Other operating charges | 640/8 | €483 | €1,003 | +€520 | +108% |
| Gross operating margin | 9900 | €10,272 | €16,137 | +€5,865 | +57.1% |
| Operating profit (loss) | 9901 | €9,511 | €14,857 | +€5,345 | +56.2% |
| Financial income | 75/76B | €1,900 | €0 | -€1,900 | -100.0% |
| Recurring financial income | 75 | €1,900 | €0 | -€1,900 | -100.0% |
| Financial charges | 65/66B | €153 | €240 | +€87 | +56.6% |
| Recurring financial charges | 65 | €153 | €240 | +€87 | +56.6% |
| Profit (loss) for the period before taxes | 9903 | €11,258 | €14,617 | +€3,359 | +29.8% |
| Income taxes | 67/77 | €2,713 | €3,530 | +€817 | +30.1% |
| Profit (loss) for the period | 9904 | €8,545 | €11,087 | +€2,542 | +29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,545 | €11,087 | +€2,542 | +29.7% |
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 26 October 2026 via checked.be.