De Beule & partners: 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 Beule & partners
Largest movements
- Cash -€5,654
down €5,654 (-35.1%), from €16,090 to €10,436
mainly Net result for the year (-€10,613) and Receivables within one year (-€1,935)
- Deferred charges and accrued income -€3,045
down €3,045 (-45.6%), from €6,675 to €3,630
- Receivables within one year +€1,935
up €1,935 (+2.8%), from €69,988 to €71,923
of which Other amounts receivable: +€2,285
- Profit (loss) carried forward -€10,613
down €10,613 (-19.1%), from €55,443 to €44,830
- Trade debts +€2,829
up €2,829 (+435.6%), from €649 to €3,478
- Gross operating margin -€64,959
down €64,959, from €57,169 to -€7,789
- Taxes -€13,792
down €13,792 (-98.6%), from €13,984 to €192
- Depreciation -€5,383
down €5,383 (-86.0%), from €6,260 to €877
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 | €123,674 | €116,032 | -€7,642 | -6.2% |
| Fixed assets | 21/28 | €4,289 | €3,411 | -€877 | -20.5% |
| Tangible fixed assets | 22/27 | €4,289 | €3,411 | -€877 | -20.5% |
| Plant, machinery and equipment | 23 | €4,289 | €3,411 | -€877 | -20.5% |
| Current assets | 29/58 | €119,385 | €112,621 | -€6,764 | -5.7% |
| Amounts receivable within one year | 40/41 | €69,988 | €71,923 | +€1,935 | +2.8% |
| Trade receivables | 40 | €49,907 | €49,557 | -€350 | -0.7% |
| Other amounts receivable | 41 | €20,081 | €22,366 | +€2,285 | +11.4% |
| Current investments | 50/53 | €26,632 | €26,632 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16,090 | €10,436 | -€5,654 | -35.1% |
| Deferred charges and accrued income | 490/1 | €6,675 | €3,630 | -€3,045 | -45.6% |
| Total equity and liabilities | 10/49 | €123,674 | €116,032 | -€7,642 | -6.2% |
| Equity | 10/15 | €111,461 | €100,848 | -€10,613 | -9.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €49,818 | €49,818 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €47,958 | €47,958 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,443 | €44,830 | -€10,613 | -19.1% |
| Amounts payable | 17/49 | €12,214 | €15,185 | +€2,971 | +24.3% |
| Amounts payable within one year | 42/48 | €11,830 | €14,801 | +€2,971 | +25.1% |
| Trade debts | 44 | €649 | €3,478 | +€2,829 | +435.6% |
| Suppliers | 440/4 | €649 | €3,478 | +€2,829 | +435.6% |
| Taxes, remuneration and social security | 45 | €11,180 | €11,323 | +€143 | +1.3% |
| Taxes | 450/3 | €11,180 | €9,784 | -€1,396 | -12.5% |
| Remuneration and social security | 454/9 | - | €1,538 | +€1,538 | |
| Accrued charges and deferred income | 492/3 | €384 | €384 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,260 | €877 | -€5,383 | -86.0% |
| Other operating charges | 640/8 | €1,825 | €1,644 | -€182 | -10.0% |
| Gross operating margin | 9900 | €57,169 | -€7,789 | -€64,959 | |
| Operating profit (loss) | 9901 | €49,083 | -€10,310 | -€59,394 | |
| Financial income | 75/76B | €237 | €1 | -€236 | -99.7% |
| Recurring financial income | 75 | €237 | €1 | -€236 | -99.7% |
| Financial charges | 65/66B | €45 | €111 | +€67 | +148.3% |
| Recurring financial charges | 65 | €45 | €111 | +€67 | +148.3% |
| Profit (loss) for the period before taxes | 9903 | €49,275 | -€10,421 | -€59,696 | |
| Income taxes | 67/77 | €13,984 | €192 | -€13,792 | -98.6% |
| Profit (loss) for the period | 9904 | €35,291 | -€10,613 | -€45,904 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,291 | -€10,613 | -€45,904 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.