LA CLEF DESCHAMPS: what changed
LA CLEF DESCHAMPS
Largest movements
- Cash +€4,771
up €4,771 (+77.4%), from €6,160 to €10,931
mainly Net result for the year (+€4,982) and Depreciation (+€2,771)
- Tangible fixed assets +€765
up €765 (+7.0%), from €10,910 to €11,675
of which Furniture and vehicles: +€1,965
- Profit (loss) carried forward +€4,982
up €4,982 (+7.2%), from -€68,966 to -€63,984
- Trade debts -€1,118
down €1,118 (-15.0%), from €7,431 to €6,313
- Tax, wage and social debts +€671
up €671 (+119%), from €562 to €1,233
- Gross operating margin -€9,309
down €9,309 (-45.6%), from €20,429 to €11,119
- Other operating charges -€2,198
down €2,198 (-49.4%), from €4,448 to €2,250
- Financial income -€1,859
no longer reported in 2025 (was €1,859)
- Financial charges +€378
up €378 (+62.3%), from €607 to €985
- Depreciation -€206
down €206 (-6.9%), from €2,977 to €2,771
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,072 | €45,871 | +€4,800 | +11.7% |
| Fixed assets | 21/28 | €10,910 | €11,675 | +€765 | +7.0% |
| Tangible fixed assets | 22/27 | €10,910 | €11,675 | +€765 | +7.0% |
| Furniture and vehicles | 24 | €1,310 | €3,275 | +€1,965 | +150% |
| Leasing and similar rights | 25 | €0 | €0 | = | 0.0% |
| Other tangible fixed assets | 26 | €9,600 | €8,400 | -€1,200 | -12.5% |
| Current assets | 29/58 | €30,161 | €34,196 | +€4,035 | +13.4% |
| Stocks and contracts in progress | 3 | €9,783 | €9,400 | -€383 | -3.9% |
| Stocks | 30/36 | €9,783 | €9,400 | -€383 | -3.9% |
| Amounts receivable within one year | 40/41 | €14,218 | €13,865 | -€353 | -2.5% |
| Trade receivables | 40 | €14,086 | €13,733 | -€353 | -2.5% |
| Other amounts receivable | 41 | €132 | €132 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,160 | €10,931 | +€4,771 | +77.4% |
| Total equity and liabilities | 10/49 | €41,072 | €45,871 | +€4,800 | +11.7% |
| Equity | 10/15 | -€61,272 | -€56,290 | +€4,982 | +8.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,494 | €1,494 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,494 | €1,494 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,494 | €1,494 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,966 | -€63,984 | +€4,982 | +7.2% |
| Amounts payable | 17/49 | €102,344 | €102,162 | -€182 | -0.2% |
| Amounts payable within one year | 42/48 | €102,344 | €102,162 | -€182 | -0.2% |
| Trade debts | 44 | €7,431 | €6,313 | -€1,118 | -15.0% |
| Suppliers | 440/4 | €7,431 | €6,313 | -€1,118 | -15.0% |
| Taxes, remuneration and social security | 45 | €562 | €1,233 | +€671 | +119% |
| Taxes | 450/3 | €562 | €1,233 | +€671 | +119% |
| Other amounts payable | 47/48 | €94,351 | €94,616 | +€265 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,977 | €2,771 | -€206 | -6.9% |
| Other operating charges | 640/8 | €4,448 | €2,250 | -€2,198 | -49.4% |
| Gross operating margin | 9900 | €20,429 | €11,119 | -€9,309 | -45.6% |
| Operating profit (loss) | 9901 | €13,004 | €6,099 | -€6,906 | -53.1% |
| Financial income | 75/76B | €1,859 | - | -€1,859 | |
| Recurring financial income | 75 | €1,859 | - | -€1,859 | |
| Financial charges | 65/66B | €607 | €985 | +€378 | +62.3% |
| Recurring financial charges | 65 | €607 | €985 | +€378 | +62.3% |
| Profit (loss) for the period before taxes | 9903 | €14,256 | €5,114 | -€9,143 | -64.1% |
| Income taxes | 67/77 | - | €132 | +€132 | |
| Profit (loss) for the period | 9904 | €14,256 | €4,982 | -€9,274 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,256 | €4,982 | -€9,274 | -65.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.