De Beeldbakkerij: 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 Beeldbakkerij
Largest movements
- Receivables within one year -€30,857
down €30,857 (-95.7%), from €32,232 to €1,375
of which Trade receivables: -€30,112
- Intangible fixed assets -€20,557
down €20,557 (-100%), from €20,557 to €0
- Cash +€14,690
up €14,690 (+367%), from €4,002 to €18,692
mainly Receivables within one year (+€30,857) and Depreciation (+€26,278)
- Tangible fixed assets -€4,855
down €4,855 (-28.3%), from €17,176 to €12,321
of which Plant, machinery and equipment: -€3,837
- Deferred charges and accrued income +€3,012
up €3,012 (+133%), from €2,268 to €5,281
- Other debts -€21,208
down €21,208 (-77.1%), from €27,490 to €6,282
- Debts after one year -€14,446
down €14,446 (-78.4%), from €18,419 to €3,974
- Profit (loss) carried forward +€4,219
up €4,219 (+75.4%), from -€5,592 to -€1,373
- Tax, wage and social debts -€3,800
down €3,800 (-29.6%), from €12,831 to €9,031
- Trade debts -€2,776
down €2,776 (-71.3%), from €3,895 to €1,118
- Gross operating margin +€8,366
up €8,366 (+30.1%), from €27,765 to €36,131
- Taxes +€2,151
up €2,151 (+1,234%), from €174 to €2,325
- Financial charges -€1,339
down €1,339 (-46.9%), from €2,852 to €1,513
- Depreciation -€791
down €791 (-2.9%), from €27,069 to €26,278
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 | €76,235 | €37,669 | -€38,567 | -50.6% |
| Fixed assets | 21/28 | €37,733 | €12,321 | -€25,412 | -67.3% |
| Intangible fixed assets | 21 | €20,557 | €0 | -€20,557 | -100% |
| Tangible fixed assets | 22/27 | €17,176 | €12,321 | -€4,855 | -28.3% |
| Plant, machinery and equipment | 23 | €13,103 | €9,266 | -€3,837 | -29.3% |
| Furniture and vehicles | 24 | €3,324 | €3,055 | -€269 | -8.1% |
| Other tangible fixed assets | 26 | €750 | €0 | -€750 | -100% |
| Current assets | 29/58 | €38,502 | €25,348 | -€13,155 | -34.2% |
| Amounts receivable within one year | 40/41 | €32,232 | €1,375 | -€30,857 | -95.7% |
| Trade receivables | 40 | €31,407 | €1,295 | -€30,112 | -95.9% |
| Other amounts receivable | 41 | €826 | €80 | -€746 | -90.3% |
| Cash at bank and in hand | 54/58 | €4,002 | €18,692 | +€14,690 | +367% |
| Deferred charges and accrued income | 490/1 | €2,268 | €5,281 | +€3,012 | +133% |
| Total equity and liabilities | 10/49 | €76,235 | €37,669 | -€38,567 | -50.6% |
| Equity | 10/15 | -€1,553 | €2,666 | +€4,219 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,039 | €1,039 | = | 0.0% |
| Distributable reserves | 133 | €1,039 | €1,039 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,592 | -€1,373 | +€4,219 | +75.4% |
| Amounts payable | 17/49 | €77,788 | €35,003 | -€42,785 | -55.0% |
| Amounts payable after more than one year | 17 | €18,419 | €3,974 | -€14,446 | -78.4% |
| Financial debts | 170/4 | €18,419 | €3,974 | -€14,446 | -78.4% |
| Amounts payable within one year | 42/48 | €59,369 | €31,029 | -€28,340 | -47.7% |
| Current portion of amounts payable after more than one year | 42 | €15,153 | €14,446 | -€707 | -4.7% |
| Financial debts | 43 | - | €152 | +€152 | |
| Credit institutions | 430/8 | - | €152 | +€152 | |
| Trade debts | 44 | €3,895 | €1,118 | -€2,776 | -71.3% |
| Suppliers | 440/4 | €3,895 | €1,118 | -€2,776 | -71.3% |
| Taxes, remuneration and social security | 45 | €12,831 | €9,031 | -€3,800 | -29.6% |
| Taxes | 450/3 | €12,831 | €9,031 | -€3,800 | -29.6% |
| Other amounts payable | 47/48 | €27,490 | €6,282 | -€21,208 | -77.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €1,851 | €0 | -€1,851 | -100% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,069 | €26,278 | -€791 | -2.9% |
| Other operating charges | 640/8 | €1,188 | €1,046 | -€142 | -12.0% |
| Non-recurring operating charges | 66A | - | €750 | +€750 | |
| Gross operating margin | 9900 | €27,765 | €36,131 | +€8,366 | +30.1% |
| Operating profit (loss) | 9901 | -€492 | €8,058 | +€8,549 | |
| Financial income | 75/76B | €14 | €0 | -€14 | -100% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -100% |
| Financial charges | 65/66B | €2,852 | €1,513 | -€1,339 | -46.9% |
| Recurring financial charges | 65 | €2,852 | €1,513 | -€1,339 | -46.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,330 | €6,544 | +€9,874 | |
| Income taxes | 67/77 | €174 | €2,325 | +€2,151 | +1,234% |
| Profit (loss) for the period | 9904 | -€3,504 | €4,219 | +€7,723 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,504 | €4,219 | +€7,723 |
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 17 October 2026 via checked.be.