VIRGINIE CAMBRON: 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.
VIRGINIE CAMBRON
Largest movements
- Tangible fixed assets -€24,798
down €24,798 (-11.1%), from €223,640 to €198,841
of which Land and buildings: -€25,760
- Cash +€8,841
up €8,841 (+55.6%), from €15,892 to €24,733
mainly Depreciation (+€31,117) and Net result for the year (+€9,344)
- Debts after one year -€29,805
down €29,805 (-8.6%), from €348,499 to €318,693
- Profit (loss) carried forward +€9,344
up €9,344 (+34.2%), from -€27,359 to -€18,015
- Gross operating margin +€1,231
up €1,231 (+2.4%), from €52,075 to €53,307
- Financial charges -€890
down €890 (-8.2%), from €10,801 to €9,910
- Other operating charges +€585
up €585 (+18.9%), from €3,099 to €3,683
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 | €390,090 | €370,186 | -€19,904 | -5.1% |
| Fixed assets | 21/28 | €223,640 | €198,841 | -€24,798 | -11.1% |
| Tangible fixed assets | 22/27 | €223,640 | €198,841 | -€24,798 | -11.1% |
| Land and buildings | 22 | €222,867 | €197,107 | -€25,760 | -11.6% |
| Plant, machinery and equipment | 23 | €773 | €1,735 | +€962 | +124% |
| Current assets | 29/58 | €166,450 | €171,344 | +€4,894 | +2.9% |
| Amounts receivable after more than one year | 29 | €96,000 | €96,000 | = | 0.0% |
| Other amounts receivable | 291 | €96,000 | €96,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €53,974 | €50,214 | -€3,760 | -7.0% |
| Trade receivables | 40 | €9,026 | €9,457 | +€431 | +4.8% |
| Other amounts receivable | 41 | €44,948 | €40,758 | -€4,191 | -9.3% |
| Cash at bank and in hand | 54/58 | €15,892 | €24,733 | +€8,841 | +55.6% |
| Deferred charges and accrued income | 490/1 | €585 | €397 | -€187 | -32.0% |
| Total equity and liabilities | 10/49 | €390,090 | €370,186 | -€19,904 | -5.1% |
| Equity | 10/15 | -€8,344 | €1,000 | +€9,344 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €415 | €415 | = | 0.0% |
| Non-distributable reserves | 130/1 | €415 | €415 | = | 0.0% |
| Reserves not available under the articles | 1311 | €415 | €415 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,359 | -€18,015 | +€9,344 | +34.2% |
| Amounts payable | 17/49 | €398,434 | €369,185 | -€29,248 | -7.3% |
| Amounts payable after more than one year | 17 | €348,499 | €318,693 | -€29,805 | -8.6% |
| Financial debts | 170/4 | €348,499 | €318,693 | -€29,805 | -8.6% |
| Amounts payable within one year | 42/48 | €49,254 | €47,280 | -€1,974 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €31,623 | €32,260 | +€637 | +2.0% |
| Trade debts | 44 | €4,848 | €2,567 | -€2,280 | -47.0% |
| Suppliers | 440/4 | €4,848 | €2,567 | -€2,280 | -47.0% |
| Taxes, remuneration and social security | 45 | €12,783 | €12,453 | -€330 | -2.6% |
| Taxes | 450/3 | €12,783 | €12,453 | -€330 | -2.6% |
| Accrued charges and deferred income | 492/3 | €681 | €3,212 | +€2,531 | +371% |
| Non-recurring operating income | 76A | €1,524 | €1,200 | -€324 | -21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,296 | €31,117 | -€180 | -0.6% |
| Other operating charges | 640/8 | €3,099 | €3,683 | +€585 | +18.9% |
| Non-recurring operating charges | 66A | - | €773 | +€773 | |
| Gross operating margin | 9900 | €52,075 | €53,307 | +€1,231 | +2.4% |
| Operating profit (loss) | 9901 | €17,680 | €17,734 | +€53 | +0.3% |
| Financial income | 75/76B | €4,798 | €5,014 | +€216 | +4.5% |
| Recurring financial income | 75 | €4,798 | €5,014 | +€216 | +4.5% |
| Financial charges | 65/66B | €10,801 | €9,910 | -€890 | -8.2% |
| Recurring financial charges | 65 | €10,801 | €9,910 | -€890 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €11,678 | €12,837 | +€1,160 | +9.9% |
| Income taxes | 67/77 | €3,447 | €3,494 | +€46 | +1.3% |
| Profit (loss) for the period | 9904 | €8,230 | €9,344 | +€1,114 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,230 | €9,344 | +€1,114 | +13.5% |
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 28 October 2026 via checked.be.