GAELLE HUBERT: 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.
GAELLE HUBERT
Largest movements
- Receivables within one year -€35,267
down €35,267 (-99.2%), from €35,568 to €301
of which Other amounts receivable: -€35,568
- Cash +€15,956
up €15,956 (+2,513%), from €635 to €16,591
mainly Receivables within one year (+€35,267) and Net result for the year (+€5,171)
- Deferred charges and accrued income +€739
new in 2025: €739
- Tangible fixed assets -€413
down €413 (-32.8%), from €1,261 to €848
of which Furniture and vehicles: -€1,261
- Profit (loss) carried forward -€19,129
down €19,129 (-78.5%), from €24,375 to €5,246
- Trade debts -€3,074
down €3,074 (-83.6%), from €3,678 to €604
- Contributions +€2,500
up €2,500 (+100%), from €2,500 to €5,000
- Other debts +€605
new in 2025: €605
- Gross operating margin +€14,355
up €14,355, from -€5,763 to €8,592
- Financial income -€1,677
down €1,677 (-99.9%), from €1,678 to €1
- Taxes +€969
up €969 (+377%), from €257 to €1,226
- Other operating charges -€235
down €235 (-36.5%), from €644 to €409
- Financial charges +€191
up €191 (+16.1%), from €1,183 to €1,374
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 | €37,464 | €18,479 | -€18,985 | -50.7% |
| Fixed assets | 21/28 | €1,261 | €848 | -€413 | -32.8% |
| Tangible fixed assets | 22/27 | €1,261 | €848 | -€413 | -32.8% |
| Furniture and vehicles | 24 | €1,261 | - | -€1,261 | |
| Other tangible fixed assets | 26 | - | €848 | +€848 | |
| Current assets | 29/58 | €36,203 | €17,631 | -€18,572 | -51.3% |
| Amounts receivable within one year | 40/41 | €35,568 | €301 | -€35,267 | -99.2% |
| Trade receivables | 40 | - | €301 | +€301 | |
| Other amounts receivable | 41 | €35,568 | - | -€35,568 | |
| Cash at bank and in hand | 54/58 | €635 | €16,591 | +€15,956 | +2,513% |
| Deferred charges and accrued income | 490/1 | - | €739 | +€739 | |
| Total equity and liabilities | 10/49 | €37,464 | €18,479 | -€18,985 | -50.7% |
| Equity | 10/15 | €26,875 | €10,246 | -€16,629 | -61.9% |
| Contributions | 10/11 | €2,500 | €5,000 | +€2,500 | +100% |
| Profit (loss) carried forward | 14 | €24,375 | €5,246 | -€19,129 | -78.5% |
| Amounts payable | 17/49 | €10,589 | €8,233 | -€2,356 | -22.2% |
| Amounts payable within one year | 42/48 | €10,589 | €8,233 | -€2,356 | -22.2% |
| Trade debts | 44 | €3,678 | €604 | -€3,074 | -83.6% |
| Suppliers | 440/4 | €3,678 | €604 | -€3,074 | -83.6% |
| Taxes, remuneration and social security | 45 | €6,911 | €7,024 | +€113 | +1.6% |
| Taxes | 450/3 | €6,911 | €5,378 | -€1,533 | -22.2% |
| Remuneration and social security | 454/9 | - | €1,646 | +€1,646 | |
| Other amounts payable | 47/48 | - | €605 | +€605 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €392 | €413 | +€21 | +5.4% |
| Other operating charges | 640/8 | €644 | €409 | -€235 | -36.5% |
| Gross operating margin | 9900 | -€5,763 | €8,592 | +€14,355 | |
| Operating profit (loss) | 9901 | -€6,799 | €7,770 | +€14,569 | |
| Financial income | 75/76B | €1,678 | €1 | -€1,677 | -99.9% |
| Recurring financial income | 75 | €1,678 | €1 | -€1,677 | -99.9% |
| Financial charges | 65/66B | €1,183 | €1,374 | +€191 | +16.1% |
| Recurring financial charges | 65 | €1,183 | €1,374 | +€191 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,304 | €6,397 | +€12,701 | |
| Income taxes | 67/77 | €257 | €1,226 | +€969 | +377% |
| Profit (loss) for the period | 9904 | -€6,561 | €5,171 | +€11,732 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,561 | €5,171 | +€11,732 |
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 24 October 2026 via checked.be.