VAN CLEEMPUT ALEXANDRE: 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.
VAN CLEEMPUT ALEXANDRE
Largest movements
- Tangible fixed assets +€31,865
up €31,865 (+188.5%), from €16,904 to €48,769
of which Furniture and vehicles: +€32,465
- Cash -€22,406
down €22,406 (-3.2%), from €703,120 to €680,714
mainly Other debts (-€85,000) and Investment in fixed assets (net) (-€37,701)
- Current investments -€11,100
down €11,100 (-8.1%), from €137,472 to €126,372
- Other debts -€85,000
down €85,000 (-29.8%), from €285,000 to €200,000
- Reserves +€79,000
up €79,000 (+14.3%), from €551,555 to €630,555
of which Distributable reserves: +€79,000
- Financial charges -€7,993
down €7,993 (-72.5%), from €11,019 to €3,026
- Gross operating margin +€4,504
up €4,504 (+5.3%), from €85,447 to €89,951
- Financial income +€3,929
up €3,929 (+17.4%), from €22,608 to €26,537
of which Financial income: +€2,429
- Taxes -€3,434
down €3,434 (-11.4%), from €30,031 to €26,597
- Depreciation +€1,527
up €1,527 (+35.4%), from €4,309 to €5,836
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.
Cash bridge derived
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 | €920,187 | €913,947 | -€6,240 | -0.7% |
| Fixed assets | 21/28 | €16,904 | €48,769 | +€31,865 | +188.5% |
| Tangible fixed assets | 22/27 | €16,904 | €48,769 | +€31,865 | +188.5% |
| Land and buildings | 22 | €8,600 | €8,000 | -€600 | -7.0% |
| Furniture and vehicles | 24 | €8,304 | €40,769 | +€32,465 | +391.0% |
| Current assets | 29/58 | €903,283 | €865,178 | -€38,105 | -4.2% |
| Amounts receivable within one year | 40/41 | €62,691 | €58,092 | -€4,599 | -7.3% |
| Trade receivables | 40 | €62,691 | €58,092 | -€4,599 | -7.3% |
| Current investments | 50/53 | €137,472 | €126,372 | -€11,100 | -8.1% |
| Cash at bank and in hand | 54/58 | €703,120 | €680,714 | -€22,406 | -3.2% |
| Total equity and liabilities | 10/49 | €920,187 | €913,947 | -€6,240 | -0.7% |
| Equity | 10/15 | €631,337 | €710,367 | +€79,030 | +12.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €551,555 | €630,555 | +€79,000 | +14.3% |
| Non-distributable reserves | 130/1 | €28,860 | €28,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €28,860 | €28,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,500 | €15,500 | = | 0.0% |
| Distributable reserves | 133 | €507,195 | €586,195 | +€79,000 | +15.6% |
| Profit (loss) carried forward | 14 | €61,182 | €61,212 | +€30 | 0.0% |
| Amounts payable | 17/49 | €288,850 | €203,580 | -€85,270 | -29.5% |
| Amounts payable within one year | 42/48 | €288,850 | €203,580 | -€85,270 | -29.5% |
| Trade debts | 44 | €319 | €222 | -€97 | -30.4% |
| Suppliers | 440/4 | €319 | €222 | -€97 | -30.4% |
| Taxes, remuneration and social security | 45 | €3,531 | €3,358 | -€173 | -4.9% |
| Taxes | 450/3 | €3,531 | €3,016 | -€515 | -14.6% |
| Remuneration and social security | 454/9 | - | €342 | +€342 | |
| Other amounts payable | 47/48 | €285,000 | €200,000 | -€85,000 | -29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,309 | €5,836 | +€1,527 | +35.4% |
| Other operating charges | 640/8 | €1,514 | €1,999 | +€485 | +32.0% |
| Gross operating margin | 9900 | €85,447 | €89,951 | +€4,504 | +5.3% |
| Operating profit (loss) | 9901 | €79,624 | €82,116 | +€2,492 | +3.1% |
| Financial income | 75/76B | €22,608 | €26,537 | +€3,929 | +17.4% |
| Recurring financial income | 75 | €22,608 | €25,037 | +€2,429 | +10.7% |
| Non-recurring financial income | 76B | - | €1,500 | +€1,500 | |
| Financial charges | 65/66B | €11,019 | €3,026 | -€7,993 | -72.5% |
| Recurring financial charges | 65 | €11,019 | €3,026 | -€7,993 | -72.5% |
| Profit (loss) for the period before taxes | 9903 | €91,213 | €105,627 | +€14,414 | +15.8% |
| Income taxes | 67/77 | €30,031 | €26,597 | -€3,434 | -11.4% |
| Profit (loss) for the period | 9904 | €61,182 | €79,030 | +€17,848 | +29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €61,182 | €79,030 | +€17,848 | +29.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.