DE Beheer: 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 Beheer
Largest movements
- Cash +€5,084
up €5,084 (+463.4%), from €1,097 to €6,182
mainly Net result for the year (+€19,834) and Accrued charges and deferred income (+€5,250)
- Debts after one year -€20,000
down €20,000 (-16.7%), from €120,000 to €100,000
- Profit (loss) carried forward +€19,834
up €19,834, from -€11,103 to €8,732
- Accrued charges and deferred income +€5,250
up €5,250 (+72.9%), from €7,200 to €12,450
- Financial income +€26,000
new in 2025: €26,000
- Gross operating margin +€2,476
up €2,476 (+91.3%), from -€2,712 to -€236
- Financial charges -€1,941
down €1,941 (-26.7%), from €7,277 to €5,335
- Other operating charges -€520
down €520 (-46.7%), from €1,115 to €595
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 | €481,097 | €486,182 | +€5,084 | +1.1% |
| Fixed assets | 21/28 | €480,000 | €480,000 | = | 0.0% |
| Financial fixed assets | 28 | €480,000 | €480,000 | = | 0.0% |
| Current assets | 29/58 | €1,097 | €6,182 | +€5,084 | +463.4% |
| Cash at bank and in hand | 54/58 | €1,097 | €6,182 | +€5,084 | +463.4% |
| Total equity and liabilities | 10/49 | €481,097 | €486,182 | +€5,084 | +1.1% |
| Equity | 10/15 | €348,897 | €368,732 | +€19,834 | +5.7% |
| Contributions | 10/11 | €360,000 | €360,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,103 | €8,732 | +€19,834 | |
| Amounts payable | 17/49 | €132,200 | €117,450 | -€14,750 | -11.2% |
| Amounts payable after more than one year | 17 | €120,000 | €100,000 | -€20,000 | -16.7% |
| Financial debts | 170/4 | €120,000 | €100,000 | -€20,000 | -16.7% |
| Amounts payable within one year | 42/48 | €5,000 | €5,000 | = | 0.0% |
| Other amounts payable | 47/48 | €5,000 | €5,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €7,200 | €12,450 | +€5,250 | +72.9% |
| Other operating charges | 640/8 | €1,115 | €595 | -€520 | -46.7% |
| Gross operating margin | 9900 | -€2,712 | -€236 | +€2,476 | +91.3% |
| Operating profit (loss) | 9901 | -€3,826 | -€830 | +€2,996 | +78.3% |
| Financial income | 75/76B | - | €26,000 | +€26,000 | |
| Recurring financial income | 75 | - | €26,000 | +€26,000 | |
| Financial charges | 65/66B | €7,277 | €5,335 | -€1,941 | -26.7% |
| Recurring financial charges | 65 | €7,277 | €5,335 | -€1,941 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,103 | €19,834 | +€30,937 | |
| Profit (loss) for the period | 9904 | -€11,103 | €19,834 | +€30,937 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,103 | €19,834 | +€30,937 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.