DE BASCULE: 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 BASCULE
Largest movements
- Receivables within one year +€1,452
up €1,452 (+8.7%), from €16,776 to €18,228
of which Trade receivables: +€1,452
- Tangible fixed assets -€1,244
no longer reported in 2025 (was €1,244)
- Cash +€969
up €969 (+42.8%), from €2,267 to €3,236
mainly Net result for the year (+€1,549) and Depreciation (+€1,244)
- Deferred charges and accrued income +€372
new in 2025: €372
- Reserves +€1,549
up €1,549 (+339%), from €456 to €2,005
- Depreciation -€2,300
down €2,300 (-64.9%), from €3,545 to €1,244
- Gross operating margin +€1,189
up €1,189 (+45.7%), from €2,602 to €3,791
- Financial charges -€359
down €359, from €153 to -€206
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 | €20,287 | €21,836 | +€1,549 | +7.6% |
| Fixed assets | 21/28 | €1,244 | - | -€1,244 | |
| Tangible fixed assets | 22/27 | €1,244 | - | -€1,244 | |
| Other tangible fixed assets | 26 | €1,244 | - | -€1,244 | |
| Current assets | 29/58 | €19,043 | €21,836 | +€2,793 | +14.7% |
| Amounts receivable within one year | 40/41 | €16,776 | €18,228 | +€1,452 | +8.7% |
| Trade receivables | 40 | €2,728 | €4,180 | +€1,452 | +53.2% |
| Other amounts receivable | 41 | €14,048 | €14,048 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,267 | €3,236 | +€969 | +42.8% |
| Deferred charges and accrued income | 490/1 | - | €372 | +€372 | |
| Total equity and liabilities | 10/49 | €20,287 | €21,836 | +€1,549 | +7.6% |
| Equity | 10/15 | €20,287 | €21,836 | +€1,549 | +7.6% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Reserves | 13 | €456 | €2,005 | +€1,549 | +339% |
| Distributable reserves | 133 | €456 | €2,005 | +€1,549 | +339% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,545 | €1,244 | -€2,300 | -64.9% |
| Other operating charges | 640/8 | €1,235 | €1,204 | -€31 | -2.5% |
| Gross operating margin | 9900 | €2,602 | €3,791 | +€1,189 | +45.7% |
| Operating profit (loss) | 9901 | -€2,178 | €1,343 | +€3,521 | |
| Financial charges | 65/66B | €153 | -€206 | -€359 | |
| Recurring financial charges | 65 | €153 | -€206 | -€359 | |
| Profit (loss) for the period before taxes | 9903 | -€2,331 | €1,549 | +€3,880 | |
| Profit (loss) for the period | 9904 | -€2,331 | €1,549 | +€3,880 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,331 | €1,549 | +€3,880 |
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 15 October 2026 via checked.be.