BUREAU V. DEGIVE: what changed
BUREAU V. DEGIVE
Largest movements
- Cash -€35,628
down €35,628 (-20.1%), from €177,149 to €141,520
mainly Contributions, distributions and other (-€26,396) and Net result for the year (-€13,694)
- Tangible fixed assets -€17,300
down €17,300 (-2.6%), from €669,177 to €651,877
- Reserves -€41,949
down €41,949 (-9.7%), from €431,906 to €389,957
of which Tax-exempt reserves: -€27,026
- Other debts -€12,859
down €12,859 (-31.9%), from €40,318 to €27,459
- Depreciation -€20,382
down €20,382 (-54.1%), from €37,682 to €17,300
- Gross operating margin -€8,661
down €8,661 (-45.7%), from €18,948 to €10,286
- Turnover -€7,154
down €7,154 (-25.8%), from €27,720 to €20,566
- Other operating charges +€4,259
up €4,259 (+251%), from €1,697 to €5,956
- Purchases and services +€1,507
up €1,507 (+17.2%), from €8,773 to €10,280
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €846,326 | €793,398 | -€52,928 | -6.3% |
| Fixed assets | 21/28 | €669,177 | €651,877 | -€17,300 | -2.6% |
| Tangible fixed assets | 22/27 | €669,177 | €651,877 | -€17,300 | -2.6% |
| Land and buildings | 22 | €669,177 | €651,877 | -€17,300 | -2.6% |
| Current assets | 29/58 | €177,149 | €141,520 | -€35,628 | -20.1% |
| Cash at bank and in hand | 54/58 | €177,149 | €141,520 | -€35,628 | -20.1% |
| Total equity and liabilities | 10/49 | €846,326 | €793,398 | -€52,928 | -6.3% |
| Equity | 10/15 | €803,615 | €763,525 | -€40,090 | -5.0% |
| Contributions | 10/11 | €18,592 | €20,451 | +€1,859 | +10.0% |
| Capital | 10 | €18,592 | €20,451 | +€1,859 | +10.0% |
| Issued capital | 100 | €18,592 | €20,451 | +€1,859 | +10.0% |
| Reserves | 13 | €431,906 | €389,957 | -€41,949 | -9.7% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Tax-exempt reserves | 132 | €391,502 | €364,475 | -€27,026 | -6.9% |
| Distributable reserves | 133 | €38,545 | €25,482 | -€13,064 | -33.9% |
| Profit (loss) carried forward | 14 | €353,117 | €353,117 | = | 0.0% |
| Amounts payable | 17/49 | €42,711 | €29,873 | -€12,838 | -30.1% |
| Amounts payable within one year | 42/48 | €42,711 | €29,873 | -€12,838 | -30.1% |
| Taxes, remuneration and social security | 45 | €2,393 | €2,414 | +€21 | +0.9% |
| Taxes | 450/3 | €2,393 | €2,414 | +€21 | +0.9% |
| Other amounts payable | 47/48 | €40,318 | €27,459 | -€12,859 | -31.9% |
| Turnover | 70 | €27,720 | €20,566 | -€7,154 | -25.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,773 | €10,280 | +€1,507 | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,682 | €17,300 | -€20,382 | -54.1% |
| Other operating charges | 640/8 | €1,697 | €5,956 | +€4,259 | +251% |
| Gross operating margin | 9900 | €18,948 | €10,286 | -€8,661 | -45.7% |
| Operating profit (loss) | 9901 | -€20,432 | -€12,970 | +€7,462 | +36.5% |
| Financial income | 75/76B | €342 | €711 | +€369 | +108% |
| Recurring financial income | 75 | €342 | €711 | +€369 | +108% |
| Financial charges | 65/66B | €104 | €102 | -€2 | -1.9% |
| Recurring financial charges | 65 | €104 | €102 | -€2 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | -€20,194 | -€12,361 | +€7,833 | +38.8% |
| Income taxes | 67/77 | €621 | €1,333 | +€712 | +115% |
| Profit (loss) for the period | 9904 | -€20,815 | -€13,694 | +€7,121 | +34.2% |
| Transfer from tax-exempt reserves | 789 | €27,026 | €27,026 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,211 | €13,332 | +€7,121 | +115% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.