Hélène KISLANSKI: 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.
Hélène KISLANSKI
Largest movements
- Cash +€24,674
up €24,674 (+296,920%), from €8 to €24,682
mainly Other debts (+€29,960) and Net result for the year (+€8,761)
- Receivables within one year -€2,508
down €2,508 (-8.0%), from €31,265 to €28,757
of which Other amounts receivable: -€2,160
- Tangible fixed assets -€623
down €623 (-23.1%), from €2,695 to €2,071
of which Plant, machinery and equipment: -€333
- Other debts +€29,960
up €29,960 (+616%), from €4,867 to €34,827
- Profit (loss) carried forward -€16,239
down €16,239 (-61.9%), from €26,226 to €9,988
- Tax, wage and social debts +€8,019
up €8,019 (+1,685%), from €476 to €8,495
- Gross operating margin +€18,134
up €18,134, from -€3,988 to €14,146
- Taxes +€3,672
up €3,672 (+4,565%), from €80 to €3,752
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 | €33,968 | €55,510 | +€21,542 | +63.4% |
| Fixed assets | 21/28 | €2,695 | €2,071 | -€623 | -23.1% |
| Tangible fixed assets | 22/27 | €2,695 | €2,071 | -€623 | -23.1% |
| Plant, machinery and equipment | 23 | €2,123 | €1,789 | -€333 | -15.7% |
| Furniture and vehicles | 24 | €572 | €282 | -€290 | -50.7% |
| Current assets | 29/58 | €31,273 | €53,439 | +€22,166 | +70.9% |
| Amounts receivable within one year | 40/41 | €31,265 | €28,757 | -€2,508 | -8.0% |
| Trade receivables | 40 | €29,105 | €28,757 | -€349 | -1.2% |
| Other amounts receivable | 41 | €2,160 | - | -€2,160 | |
| Cash at bank and in hand | 54/58 | €8 | €24,682 | +€24,674 | +296,920% |
| Total equity and liabilities | 10/49 | €33,968 | €55,510 | +€21,542 | +63.4% |
| Equity | 10/15 | €28,426 | €12,188 | -€16,239 | -57.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,226 | €9,988 | -€16,239 | -61.9% |
| Amounts payable | 17/49 | €5,542 | €43,323 | +€37,781 | +682% |
| Amounts payable within one year | 42/48 | €5,542 | €43,323 | +€37,781 | +682% |
| Trade debts | 44 | €199 | - | -€199 | |
| Suppliers | 440/4 | €199 | - | -€199 | |
| Taxes, remuneration and social security | 45 | €476 | €8,495 | +€8,019 | +1,685% |
| Taxes | 450/3 | €476 | €8,495 | +€8,019 | +1,685% |
| Other amounts payable | 47/48 | €4,867 | €34,827 | +€29,960 | +616% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,313 | €1,449 | +€136 | +10.3% |
| Other operating charges | 640/8 | - | €10 | +€10 | |
| Gross operating margin | 9900 | -€3,988 | €14,146 | +€18,134 | |
| Operating profit (loss) | 9901 | -€5,301 | €12,687 | +€17,988 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €153 | €173 | +€20 | +13.1% |
| Recurring financial charges | 65 | €153 | €173 | +€20 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,454 | €12,514 | +€17,968 | |
| Income taxes | 67/77 | €80 | €3,752 | +€3,672 | +4,565% |
| Profit (loss) for the period | 9904 | -€5,535 | €8,761 | +€14,296 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,535 | €8,761 | +€14,296 |
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 25 October 2026 via checked.be.