DANIEL DE JONGE BEDRIJFSREVISOR: 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.
DANIEL DE JONGE BEDRIJFSREVISOR
Largest movements
- Current investments +€50,000
up €50,000 (+20.0%), from €250,000 to €300,000
- Cash -€7,520
down €7,520 (-2.2%), from €347,210 to €339,689
mainly Contributions, distributions and other (-€90,000) and Current investments (-€50,000)
- Other debts +€49,829
up €49,829 (+14.5%), from €342,532 to €392,362
- Gross operating margin -€23,712
down €23,712 (-16.8%), from €141,228 to €117,516
- Financial income +€6,142
up €6,142 (+168%), from €3,654 to €9,796
- Taxes -€4,567
down €4,567 (-12.7%), from €35,908 to €31,341
- Depreciation +€1,777
up €1,777 (+51.2%), from €3,469 to €5,246
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 | €621,700 | €660,142 | +€38,442 | +6.2% |
| Fixed assets | 21/28 | €22,763 | €17,517 | -€5,246 | -23.0% |
| Tangible fixed assets | 22/27 | €22,763 | €17,517 | -€5,246 | -23.0% |
| Furniture and vehicles | 24 | €22,763 | €17,517 | -€5,246 | -23.0% |
| Current assets | 29/58 | €598,937 | €642,626 | +€43,688 | +7.3% |
| Current investments | 50/53 | €250,000 | €300,000 | +€50,000 | +20.0% |
| Cash at bank and in hand | 54/58 | €347,210 | €339,689 | -€7,520 | -2.2% |
| Deferred charges and accrued income | 490/1 | €1,727 | €2,936 | +€1,209 | +70.0% |
| Total equity and liabilities | 10/49 | €621,700 | €660,142 | +€38,442 | +6.2% |
| Equity | 10/15 | €260,168 | €260,406 | +€238 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €241,517 | €241,517 | = | 0.0% |
| Distributable reserves | 133 | €241,517 | €241,517 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52 | €289 | +€238 | +461% |
| Amounts payable | 17/49 | €361,532 | €399,736 | +€38,204 | +10.6% |
| Amounts payable within one year | 42/48 | €355,532 | €399,736 | +€44,204 | +12.4% |
| Trade debts | 44 | €964 | €995 | +€31 | +3.2% |
| Suppliers | 440/4 | €964 | €995 | +€31 | +3.2% |
| Taxes, remuneration and social security | 45 | €12,036 | €6,379 | -€5,656 | -47.0% |
| Taxes | 450/3 | €12,036 | €6,379 | -€5,656 | -47.0% |
| Other amounts payable | 47/48 | €342,532 | €392,362 | +€49,829 | +14.5% |
| Accrued charges and deferred income | 492/3 | €6,000 | - | -€6,000 | |
| Non-recurring operating income | 76A | €1,750 | - | -€1,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,469 | €5,246 | +€1,777 | +51.2% |
| Other operating charges | 640/8 | €676 | €392 | -€284 | -42.0% |
| Gross operating margin | 9900 | €141,228 | €117,516 | -€23,712 | -16.8% |
| Operating profit (loss) | 9901 | €137,083 | €111,878 | -€25,205 | -18.4% |
| Financial income | 75/76B | €3,654 | €9,796 | +€6,142 | +168% |
| Recurring financial income | 75 | €3,654 | €9,796 | +€6,142 | +168% |
| Financial charges | 65/66B | €96 | €96 | = | 0.0% |
| Recurring financial charges | 65 | €96 | €96 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €140,642 | €121,579 | -€19,063 | -13.6% |
| Income taxes | 67/77 | €35,908 | €31,341 | -€4,567 | -12.7% |
| Profit (loss) for the period | 9904 | €104,734 | €90,238 | -€14,496 | -13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €104,734 | €90,238 | -€14,496 | -13.8% |
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 31 October 2026 via checked.be.