CHRIS DE MEYER: 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.
CHRIS DE MEYER
Largest movements
- Cash +€7,107
up €7,107 (+17.1%), from €41,555 to €48,662
mainly Other debts (+€5,895) and Net result for the year (+€1,999)
- Receivables within one year +€1,559
up €1,559 (+138%), from €1,127 to €2,686
- Deferred charges and accrued income -€760
down €760 (-83.0%), from €915 to €155
- Other debts +€5,895
up €5,895 (+25.2%), from €23,407 to €29,302
- Reserves +€1,999
up €1,999 (+85.9%), from €2,326 to €4,325
- Gross operating margin +€4,882
up €4,882, from -€2,182 to €2,700
- Other operating charges -€63
down €63 (-8.3%), from €758 to €695
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 | €44,712 | €52,619 | +€7,906 | +17.7% |
| Fixed assets | 21/28 | €1,116 | €1,116 | = | 0.0% |
| Financial fixed assets | 28 | €1,116 | €1,116 | = | 0.0% |
| Current assets | 29/58 | €43,597 | €51,503 | +€7,906 | +18.1% |
| Amounts receivable within one year | 40/41 | €1,127 | €2,686 | +€1,559 | +138% |
| Trade receivables | 40 | €1,127 | €2,686 | +€1,559 | +138% |
| Cash at bank and in hand | 54/58 | €41,555 | €48,662 | +€7,107 | +17.1% |
| Deferred charges and accrued income | 490/1 | €915 | €155 | -€760 | -83.0% |
| Total equity and liabilities | 10/49 | €44,712 | €52,619 | +€7,906 | +17.7% |
| Equity | 10/15 | €20,918 | €22,917 | +€1,999 | +9.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,326 | €4,325 | +€1,999 | +85.9% |
| Distributable reserves | 133 | €2,326 | €4,325 | +€1,999 | +85.9% |
| Amounts payable | 17/49 | €23,795 | €29,702 | +€5,908 | +24.8% |
| Amounts payable within one year | 42/48 | €23,407 | €29,302 | +€5,895 | +25.2% |
| Other amounts payable | 47/48 | €23,407 | €29,302 | +€5,895 | +25.2% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Other operating charges | 640/8 | €758 | €695 | -€63 | -8.3% |
| Gross operating margin | 9900 | -€2,182 | €2,700 | +€4,882 | |
| Operating profit (loss) | 9901 | -€2,940 | €2,005 | +€4,946 | |
| Financial charges | 65/66B | - | €7 | +€7 | |
| Recurring financial charges | 65 | - | €7 | +€7 | |
| Profit (loss) for the period before taxes | 9903 | -€2,940 | €1,999 | +€4,939 | |
| Profit (loss) for the period | 9904 | -€2,940 | €1,999 | +€4,939 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,940 | €1,999 | +€4,939 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.