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 +€6,996
up €6,996 (+101%), from €6,915 to €13,911
of which Other amounts receivable: +€6,278
- Stocks and contracts +€3,634
up €3,634 (+57.7%), from €6,300 to €9,934
- Tangible fixed assets +€3,629
up €3,629 (+1.9%), from €187,234 to €190,863
of which Furniture and vehicles: +€20,669
- Profit (loss) carried forward +€21,791
up €21,791 (+104%), from €21,039 to €42,831
- Trade debts -€5,085
down €5,085 (-31.8%), from €16,013 to €10,928
- Current portion of long-term debt +€4,349
up €4,349 (+25.3%), from €17,191 to €21,540
- Other debts -€4,145
down €4,145 (-95.2%), from €4,355 to €210
- Gross operating margin +€38,072
up €38,072 (+239%), from €15,902 to €53,973
- Financial income -€6,178
down €6,178 (-95.5%), from €6,471 to €293
- Staff costs -€5,174
down €5,174 (-95.8%), from €5,400 to €226
- Financial charges -€2,288
down €2,288 (-30.6%), from €7,485 to €5,197
- Taxes +€2,094
up €2,094 (+101,140%), from €2 to €2,096
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 | €205,216 | €219,285 | +€14,068 | +6.9% |
| Fixed assets | 21/28 | €187,234 | €190,863 | +€3,629 | +1.9% |
| Tangible fixed assets | 22/27 | €187,234 | €190,863 | +€3,629 | +1.9% |
| Land and buildings | 22 | €182,265 | €166,445 | -€15,820 | -8.7% |
| Plant, machinery and equipment | 23 | €3,662 | €2,442 | -€1,221 | -33.3% |
| Furniture and vehicles | 24 | €1,307 | €21,977 | +€20,669 | +1,581% |
| Current assets | 29/58 | €17,982 | €28,422 | +€10,440 | +58.1% |
| Stocks and contracts in progress | 3 | €6,300 | €9,934 | +€3,634 | +57.7% |
| Stocks | 30/36 | €6,300 | €9,934 | +€3,634 | +57.7% |
| Amounts receivable within one year | 40/41 | €6,915 | €13,911 | +€6,996 | +101% |
| Trade receivables | 40 | €5,326 | €6,044 | +€718 | +13.5% |
| Other amounts receivable | 41 | €1,589 | €7,868 | +€6,278 | +395% |
| Cash at bank and in hand | 54/58 | €2,234 | €3,456 | +€1,222 | +54.7% |
| Deferred charges and accrued income | 490/1 | €2,533 | €1,120 | -€1,413 | -55.8% |
| Total equity and liabilities | 10/49 | €205,216 | €219,285 | +€14,068 | +6.9% |
| Equity | 10/15 | €41,499 | €63,291 | +€21,791 | +52.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,039 | €42,831 | +€21,791 | +104% |
| Amounts payable | 17/49 | €163,717 | €155,994 | -€7,723 | -4.7% |
| Amounts payable after more than one year | 17 | €119,303 | €120,104 | +€800 | +0.7% |
| Financial debts | 170/4 | €119,303 | €120,104 | +€800 | +0.7% |
| Amounts payable within one year | 42/48 | €42,919 | €35,890 | -€7,029 | -16.4% |
| Current portion of amounts payable after more than one year | 42 | €17,191 | €21,540 | +€4,349 | +25.3% |
| Trade debts | 44 | €16,013 | €10,928 | -€5,085 | -31.8% |
| Suppliers | 440/4 | €16,013 | €10,928 | -€5,085 | -31.8% |
| Advances received on contracts in progress | 46 | €1,200 | €0 | -€1,200 | -100% |
| Taxes, remuneration and social security | 45 | €4,160 | €3,212 | -€948 | -22.8% |
| Taxes | 450/3 | €2,212 | €3,180 | +€968 | +43.8% |
| Remuneration and social security | 454/9 | €1,948 | €32 | -€1,916 | -98.4% |
| Other amounts payable | 47/48 | €4,355 | €210 | -€4,145 | -95.2% |
| Accrued charges and deferred income | 492/3 | €1,494 | €0 | -€1,494 | -100% |
| Non-recurring operating income | 76A | €0 | €2,066 | +€2,066 | |
| Remuneration, social security and pensions | 62 | €5,400 | €226 | -€5,174 | -95.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,950 | €18,272 | +€322 | +1.8% |
| Other operating charges | 640/8 | €975 | €1,434 | +€459 | +47.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €15,902 | €53,973 | +€38,072 | +239% |
| Operating profit (loss) | 9901 | -€8,424 | €34,041 | +€42,464 | |
| Financial income | 75/76B | €6,471 | €293 | -€6,178 | -95.5% |
| Recurring financial income | 75 | €6,471 | €293 | -€6,178 | -95.5% |
| Financial charges | 65/66B | €7,485 | €5,197 | -€2,288 | -30.6% |
| Recurring financial charges | 65 | €7,485 | €5,197 | -€2,288 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,438 | €29,137 | +€38,575 | |
| Income taxes | 67/77 | €2 | €2,096 | +€2,094 | +101,140% |
| Profit (loss) for the period | 9904 | -€9,440 | €27,041 | +€36,481 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,440 | €27,041 | +€36,481 |
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.