LE CISEAU D’ORÉ BELGE: 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.
LE CISEAU D’ORÉ BELGE
Largest movements
- Cash +€5,322
up €5,322 (+890%), from €598 to €5,920
mainly Net result for the year (+€4,941) and Other debts (+€2,098)
- Profit (loss) carried forward +€4,941
up €4,941, from -€4,133 to €809
- Other debts +€2,098
up €2,098 (+872%), from €241 to €2,338
- Tax, wage and social debts -€1,617
down €1,617 (-55.9%), from €2,890 to €1,273
- Trade debts -€100
no longer reported in 2025 (was €100)
- Turnover -€29,740
no longer reported in 2025 (was €29,740)
- Purchases and services -€23,248
no longer reported in 2025 (was €23,248)
- Taxes +€2,729
up €2,729 (+1,456%), from €187 to €2,916
- Staff costs -€2,135
no longer reported in 2025 (was €2,135)
- Gross operating margin +€1,549
up €1,549 (+23.9%), from €6,492 to €8,041
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 | €598 | €5,920 | +€5,322 | +890% |
| Current assets | 29/58 | €598 | €5,920 | +€5,322 | +890% |
| Cash at bank and in hand | 54/58 | €598 | €5,920 | +€5,322 | +890% |
| Total equity and liabilities | 10/49 | €598 | €5,920 | +€5,322 | +890% |
| Equity | 10/15 | -€2,633 | €2,309 | +€4,941 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,133 | €809 | +€4,941 | |
| Amounts payable | 17/49 | €3,231 | €3,612 | +€381 | +11.8% |
| Amounts payable within one year | 42/48 | €3,231 | €3,612 | +€381 | +11.8% |
| Trade debts | 44 | €100 | - | -€100 | |
| Suppliers | 440/4 | €100 | - | -€100 | |
| Taxes, remuneration and social security | 45 | €2,890 | €1,273 | -€1,617 | -55.9% |
| Taxes | 450/3 | €2,890 | €1,273 | -€1,617 | -55.9% |
| Other amounts payable | 47/48 | €241 | €2,338 | +€2,098 | +872% |
| Turnover | 70 | €29,740 | - | -€29,740 | |
| Goods, raw materials, services and sundry goods | 60/61 | €23,248 | - | -€23,248 | |
| Remuneration, social security and pensions | 62 | €2,135 | - | -€2,135 | |
| Gross operating margin | 9900 | €6,492 | €8,041 | +€1,549 | +23.9% |
| Operating profit (loss) | 9901 | €4,357 | €8,041 | +€3,684 | +84.6% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €153 | €184 | +€31 | +20.0% |
| Recurring financial charges | 65 | €153 | €184 | +€31 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €4,205 | €7,857 | +€3,653 | +86.9% |
| Income taxes | 67/77 | €187 | €2,916 | +€2,729 | +1,456% |
| Profit (loss) for the period | 9904 | €4,017 | €4,941 | +€924 | +23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,017 | €4,941 | +€924 | +23.0% |
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 30 October 2026 via checked.be.