Bureau Dehandschutter: 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.
Bureau Dehandschutter
Largest movements
- Tangible fixed assets +€16,588
up €16,588 (+56.1%), from €29,584 to €46,172
of which Furniture and vehicles: +€15,794
- Cash +€3,529
up €3,529 (+29.1%), from €12,107 to €15,636
mainly Depreciation (+€20,066) and Net result for the year (+€12,504)
- Deferred charges and accrued income +€1,514
up €1,514 (+40.9%), from €3,699 to €5,213
- Reserves +€12,504
up €12,504 (+158%), from €7,892 to €20,397
- Trade debts +€6,147
up €6,147 (+1,893%), from €325 to €6,471
- Other debts +€5,686
up €5,686 (+23.7%), from €23,983 to €29,669
- Advances received -€3,000
no longer reported in 2025 (was €3,000)
- Gross operating margin +€32,739
up €32,739 (+573%), from €5,717 to €38,456
- Depreciation +€5,223
up €5,223 (+35.2%), from €14,843 to €20,066
- Taxes +€1,299
up €1,299 (+496%), from €262 to €1,561
- Other operating charges +€908
up €908 (+65.8%), from €1,379 to €2,288
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 | €58,961 | €80,176 | +€21,215 | +36.0% |
| Fixed assets | 21/28 | €30,304 | €46,892 | +€16,588 | +54.7% |
| Tangible fixed assets | 22/27 | €29,584 | €46,172 | +€16,588 | +56.1% |
| Plant, machinery and equipment | 23 | €10,481 | €6,615 | -€3,866 | -36.9% |
| Furniture and vehicles | 24 | €9,685 | €25,479 | +€15,794 | +163% |
| Other tangible fixed assets | 26 | €9,417 | €14,077 | +€4,660 | +49.5% |
| Financial fixed assets | 28 | €720 | €720 | = | 0.0% |
| Current assets | 29/58 | €28,658 | €33,284 | +€4,627 | +16.1% |
| Amounts receivable within one year | 40/41 | €12,852 | €12,435 | -€416 | -3.2% |
| Trade receivables | 40 | €9,952 | €11,796 | +€1,844 | +18.5% |
| Other amounts receivable | 41 | €2,899 | €639 | -€2,260 | -78.0% |
| Cash at bank and in hand | 54/58 | €12,107 | €15,636 | +€3,529 | +29.1% |
| Deferred charges and accrued income | 490/1 | €3,699 | €5,213 | +€1,514 | +40.9% |
| Total equity and liabilities | 10/49 | €58,961 | €80,176 | +€21,215 | +36.0% |
| Equity | 10/15 | €26,484 | €38,989 | +€12,504 | +47.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €7,892 | €20,397 | +€12,504 | +158% |
| Distributable reserves | 133 | €7,892 | €20,397 | +€12,504 | +158% |
| Amounts payable | 17/49 | €32,477 | €41,187 | +€8,710 | +26.8% |
| Amounts payable within one year | 42/48 | €30,737 | €39,337 | +€8,600 | +28.0% |
| Trade debts | 44 | €325 | €6,471 | +€6,147 | +1,893% |
| Suppliers | 440/4 | €325 | €6,471 | +€6,147 | +1,893% |
| Advances received on contracts in progress | 46 | €3,000 | - | -€3,000 | |
| Taxes, remuneration and social security | 45 | €3,428 | €3,196 | -€232 | -6.8% |
| Taxes | 450/3 | €1,418 | €3,196 | +€1,778 | +125% |
| Remuneration and social security | 454/9 | €2,010 | - | -€2,010 | |
| Other amounts payable | 47/48 | €23,983 | €29,669 | +€5,686 | +23.7% |
| Accrued charges and deferred income | 492/3 | €1,741 | €1,850 | +€110 | +6.3% |
| Non-recurring operating income | 76A | €3,717 | €7,025 | +€3,307 | +89.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,843 | €20,066 | +€5,223 | +35.2% |
| Other operating charges | 640/8 | €1,379 | €2,288 | +€908 | +65.8% |
| Gross operating margin | 9900 | €5,717 | €38,456 | +€32,739 | +573% |
| Operating profit (loss) | 9901 | -€10,506 | €16,102 | +€26,608 | |
| Financial income | 75/76B | €635 | €356 | -€279 | -44.0% |
| Recurring financial income | 75 | €635 | €356 | -€279 | -44.0% |
| Financial charges | 65/66B | €2,234 | €2,392 | +€158 | +7.1% |
| Recurring financial charges | 65 | €2,234 | €2,392 | +€158 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,105 | €14,066 | +€26,171 | |
| Income taxes | 67/77 | €262 | €1,561 | +€1,299 | +496% |
| Profit (loss) for the period | 9904 | -€12,367 | €12,504 | +€24,871 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,367 | €12,504 | +€24,871 |
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.