DE BAROMETER: what changed
Two fiscal 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 BAROMETER
Largest movements
- Cash +€15,367
up €15,367 (+1703.7%), from €902 to €16,269
mainly Net result for the year (+€10,228) and Other debts (+€7,973)
- Tangible fixed assets -€6,219
down €6,219 (-3.4%), from €183,972 to €177,753
of which Land and buildings: -€6,061
- Current portion of long-term debt -€14,286
no longer reported in 2025 (was €14,286)
- Reserves +€10,228
up €10,228 (+13.3%), from €76,953 to €87,181
of which Distributable reserves: +€12,088
- Other debts +€7,973
up €7,973 (+20.8%), from €38,376 to €46,348
- Debts after one year +€4,493
up €4,493 (+13.5%), from €33,333 to €37,826
of which Other amounts payable: +€37,826
- Financial charges -€3,024
down €3,024 (-73.3%), from €4,123 to €1,099
- Gross operating margin -€784
down €784 (-3.2%), from €24,853 to €24,069
- Taxes +€740
up €740 (+22.2%), from €3,326 to €4,066
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.
Cash bridge derived
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 | €184,874 | €194,021 | +€9,148 | +4.9% |
| Fixed assets | 21/28 | €183,972 | €177,753 | -€6,219 | -3.4% |
| Tangible fixed assets | 22/27 | €183,972 | €177,753 | -€6,219 | -3.4% |
| Land and buildings | 22 | €182,727 | €176,667 | -€6,061 | -3.3% |
| Plant, machinery and equipment | 23 | €1,245 | €1,086 | -€159 | -12.7% |
| Current assets | 29/58 | €902 | €16,269 | +€15,367 | +1703.7% |
| Cash at bank and in hand | 54/58 | €902 | €16,269 | +€15,367 | +1703.7% |
| Total equity and liabilities | 10/49 | €184,874 | €194,021 | +€9,148 | +4.9% |
| Equity | 10/15 | €95,553 | €105,781 | +€10,228 | +10.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €76,953 | €87,181 | +€10,228 | +13.3% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €75,093 | €87,181 | +€12,088 | +16.1% |
| Amounts payable | 17/49 | €89,321 | €88,240 | -€1,081 | -1.2% |
| Amounts payable after more than one year | 17 | €33,333 | €37,826 | +€4,493 | +13.5% |
| Financial debts | 170/4 | €33,333 | - | -€33,333 | |
| Other amounts payable | 178/9 | - | €37,826 | +€37,826 | |
| Amounts payable within one year | 42/48 | €55,988 | €50,415 | -€5,573 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €14,286 | - | -€14,286 | |
| Taxes, remuneration and social security | 45 | €3,326 | €4,066 | +€740 | +22.2% |
| Taxes | 450/3 | €3,326 | €4,066 | +€740 | +22.2% |
| Other amounts payable | 47/48 | €38,376 | €46,348 | +€7,973 | +20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,589 | €6,774 | +€185 | +2.8% |
| Other operating charges | 640/8 | €1,677 | €1,902 | +€225 | +13.4% |
| Gross operating margin | 9900 | €24,853 | €24,069 | -€784 | -3.2% |
| Operating profit (loss) | 9901 | €16,587 | €15,393 | -€1,193 | -7.2% |
| Financial charges | 65/66B | €4,123 | €1,099 | -€3,024 | -73.3% |
| Recurring financial charges | 65 | €4,123 | €1,099 | -€3,024 | -73.3% |
| Profit (loss) for the period before taxes | 9903 | €12,464 | €14,294 | +€1,830 | +14.7% |
| Income taxes | 67/77 | €3,326 | €4,066 | +€740 | +22.2% |
| Profit (loss) for the period | 9904 | €9,138 | €10,228 | +€1,090 | +11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,138 | €10,228 | +€1,090 | +11.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.