DE BAERE A.C.N.: 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.
DE BAERE A.C.N.
Largest movements
- Receivables within one year -€6,461
down €6,461 (-22.2%), from €29,059 to €22,597
of which Trade receivables: -€6,225
- Cash +€3,164
up €3,164 (+565%), from €560 to €3,725
mainly Contributions, distributions and other (+€137,653) and Receivables within one year (+€6,461)
- Other debts -€142,788
no longer reported in 2025 (was €142,788)
- Contributions +€137,653
up €137,653 (+131%), from €105,355 to €243,008
- Trade debts +€5,385
up €5,385 (+175%), from €3,073 to €8,458
- Profit (loss) carried forward -€4,221
down €4,221 (-3.3%), from -€127,848 to -€132,069
- Gross operating margin +€7,885
up €7,885 (+71.3%), from -€11,056 to -€3,171
- Other operating charges +€139
up €139 (+35.9%), from €387 to €527
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 | €123,368 | €119,977 | -€3,391 | -2.7% |
| Fixed assets | 21/28 | €1,064 | €1,064 | = | 0.0% |
| Financial fixed assets | 28 | €1,064 | €1,064 | = | 0.0% |
| Current assets | 29/58 | €122,304 | €118,913 | -€3,391 | -2.8% |
| Stocks and contracts in progress | 3 | €92,685 | €92,591 | -€94 | -0.1% |
| Stocks | 30/36 | €92,685 | €92,591 | -€94 | -0.1% |
| Amounts receivable within one year | 40/41 | €29,059 | €22,597 | -€6,461 | -22.2% |
| Trade receivables | 40 | €28,822 | €22,597 | -€6,225 | -21.6% |
| Other amounts receivable | 41 | €237 | - | -€237 | |
| Cash at bank and in hand | 54/58 | €560 | €3,725 | +€3,164 | +565% |
| Total equity and liabilities | 10/49 | €123,368 | €119,977 | -€3,391 | -2.7% |
| Equity | 10/15 | -€22,493 | €110,939 | +€133,432 | |
| Contributions | 10/11 | €105,355 | €243,008 | +€137,653 | +131% |
| Profit (loss) carried forward | 14 | -€127,848 | -€132,069 | -€4,221 | -3.3% |
| Amounts payable | 17/49 | €145,861 | €9,038 | -€136,823 | -93.8% |
| Amounts payable within one year | 42/48 | €145,861 | €9,038 | -€136,823 | -93.8% |
| Trade debts | 44 | €3,073 | €8,458 | +€5,385 | +175% |
| Suppliers | 440/4 | €3,073 | €8,458 | +€5,385 | +175% |
| Taxes, remuneration and social security | 45 | - | €580 | +€580 | |
| Taxes | 450/3 | - | €580 | +€580 | |
| Other amounts payable | 47/48 | €142,788 | - | -€142,788 | |
| Other operating charges | 640/8 | €387 | €527 | +€139 | +35.9% |
| Gross operating margin | 9900 | -€11,056 | -€3,171 | +€7,885 | +71.3% |
| Operating profit (loss) | 9901 | -€11,443 | -€3,697 | +€7,746 | +67.7% |
| Financial income | 75/76B | €10 | €0 | -€10 | -96.7% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -96.7% |
| Financial charges | 65/66B | €479 | €524 | +€45 | +9.4% |
| Recurring financial charges | 65 | €479 | €524 | +€45 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,912 | -€4,221 | +€7,691 | +64.6% |
| Profit (loss) for the period | 9904 | -€11,912 | -€4,221 | +€7,691 | +64.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,912 | -€4,221 | +€7,691 | +64.6% |
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 31 October 2026 via checked.be.