BIJ DEBORAH: 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.
BIJ DEBORAH
Largest movements
- Tangible fixed assets -€12,679
down €12,679 (-32.4%), from €39,110 to €26,430
of which Plant, machinery and equipment: -€8,693
- Stocks and contracts +€9,772
up €9,772 (+30.4%), from €32,177 to €41,949
- Receivables within one year +€7,538
up €7,538 (+39.0%), from €19,344 to €26,882
of which Other amounts receivable: +€4,299
- Cash -€7,471
down €7,471 (-15.4%), from €48,553 to €41,083
mainly Trade debts (-€23,724) and Stocks and contracts (-€9,772)
- Deferred charges and accrued income -€1,763
down €1,763 (-94.2%), from €1,870 to €108
- Profit (loss) carried forward +€35,363
up €35,363 (+48.4%), from -€73,038 to -€37,675
- Trade debts -€23,724
down €23,724 (-21.8%), from €108,595 to €84,871
- Advances received -€6,118
down €6,118 (-64.3%), from €9,520 to €3,401
- Current portion of long-term debt -€4,746
down €4,746 (-57.9%), from €8,202 to €3,456
- Debts after one year -€3,456
down €3,456 (-100%), from €3,456 to €0
- Gross operating margin +€67,535
up €67,535 (+477%), from €14,172 to €81,706
- Depreciation +€4,021
up €4,021 (+37.8%), from €10,629 to €14,650
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 | €141,854 | €137,252 | -€4,602 | -3.2% |
| Fixed assets | 21/28 | €39,910 | €27,230 | -€12,679 | -31.8% |
| Tangible fixed assets | 22/27 | €39,110 | €26,430 | -€12,679 | -32.4% |
| Plant, machinery and equipment | 23 | €13,414 | €4,722 | -€8,693 | -64.8% |
| Furniture and vehicles | 24 | €25,696 | €21,709 | -€3,987 | -15.5% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €101,944 | €110,021 | +€8,077 | +7.9% |
| Stocks and contracts in progress | 3 | €32,177 | €41,949 | +€9,772 | +30.4% |
| Stocks | 30/36 | €32,177 | €41,949 | +€9,772 | +30.4% |
| Amounts receivable within one year | 40/41 | €19,344 | €26,882 | +€7,538 | +39.0% |
| Trade receivables | 40 | €8,260 | €11,500 | +€3,240 | +39.2% |
| Other amounts receivable | 41 | €11,084 | €15,382 | +€4,299 | +38.8% |
| Cash at bank and in hand | 54/58 | €48,553 | €41,083 | -€7,471 | -15.4% |
| Deferred charges and accrued income | 490/1 | €1,870 | €108 | -€1,763 | -94.2% |
| Total equity and liabilities | 10/49 | €141,854 | €137,252 | -€4,602 | -3.2% |
| Equity | 10/15 | €193 | €35,556 | +€35,363 | +18,321% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €70,731 | €70,731 | = | 0.0% |
| Distributable reserves | 133 | €70,731 | €70,731 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,038 | -€37,675 | +€35,363 | +48.4% |
| Amounts payable | 17/49 | €141,661 | €101,696 | -€39,965 | -28.2% |
| Amounts payable after more than one year | 17 | €3,456 | €0 | -€3,456 | -100% |
| Financial debts | 170/4 | €3,456 | €0 | -€3,456 | -100% |
| Amounts payable within one year | 42/48 | €138,205 | €101,696 | -€36,509 | -26.4% |
| Current portion of amounts payable after more than one year | 42 | €8,202 | €3,456 | -€4,746 | -57.9% |
| Trade debts | 44 | €108,595 | €84,871 | -€23,724 | -21.8% |
| Suppliers | 440/4 | €108,595 | €84,871 | -€23,724 | -21.8% |
| Advances received on contracts in progress | 46 | €9,520 | €3,401 | -€6,118 | -64.3% |
| Taxes, remuneration and social security | 45 | €9,761 | €9,967 | +€206 | +2.1% |
| Taxes | 450/3 | €1,958 | €1,331 | -€626 | -32.0% |
| Remuneration and social security | 454/9 | €7,803 | €8,636 | +€833 | +10.7% |
| Other amounts payable | 47/48 | €2,127 | €0 | -€2,127 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €29,271 | €29,866 | +€596 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,629 | €14,650 | +€4,021 | +37.8% |
| Other operating charges | 640/8 | €457 | €952 | +€495 | +108% |
| Non-recurring operating charges | 66A | €221 | €0 | -€221 | -100% |
| Gross operating margin | 9900 | €14,172 | €81,706 | +€67,535 | +477% |
| Operating profit (loss) | 9901 | -€26,405 | €36,239 | +€62,644 | |
| Financial income | 75/76B | €216 | €112 | -€104 | -48.2% |
| Recurring financial income | 75 | €216 | €112 | -€104 | -48.2% |
| Financial charges | 65/66B | €1,019 | €847 | -€172 | -16.9% |
| Recurring financial charges | 65 | €1,019 | €847 | -€172 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | -€27,208 | €35,504 | +€62,712 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€27,347 | €35,363 | +€62,710 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,347 | €35,363 | +€62,710 |
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 17 October 2026 via checked.be.