De Bie: 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 Bie
Largest movements
- Cash +€140,175
up €140,175 (+186.4%), from €75,208 to €215,383
mainly Other debts (+€282,305) and Net result for the year (+€212,912)
- Financial fixed assets +€35,000
up €35,000 (+9.8%), from €356,100 to €391,100
- Receivables within one year +€33,693
up €33,693 (+40.0%), from €84,296 to €117,989
of which Other amounts receivable: +€49,723
- Tangible fixed assets -€15,307
down €15,307 (-25.7%), from €59,655 to €44,349
of which Furniture and vehicles: -€13,602
- Other debts +€282,305
up €282,305 (+309.4%), from €91,246 to €373,551
- Reserves -€87,088
down €87,088 (-19.4%), from €448,458 to €361,370
- Trade debts -€11,192
down €11,192 (-96.2%), from €11,634 to €442
- Tax, wage and social debts +€8,013
up €8,013 (+96.9%), from €8,270 to €16,283
- Gross operating margin +€113,774
up €113,774 (+177.7%), from €64,026 to €177,800
- Taxes +€36,569
up €36,569 (+620.4%), from €5,895 to €42,464
- Financial income -€7,757
down €7,757 (-7.2%), from €107,790 to €100,033
- Financial charges -€1,859
down €1,859 (-25.1%), from €7,407 to €5,548
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 | €578,208 | €770,245 | +€192,038 | +33.2% |
| Fixed assets | 21/28 | €415,756 | €435,449 | +€19,693 | +4.7% |
| Tangible fixed assets | 22/27 | €59,655 | €44,349 | -€15,307 | -25.7% |
| Furniture and vehicles | 24 | €52,465 | €38,863 | -€13,602 | -25.9% |
| Other tangible fixed assets | 26 | €7,191 | €5,486 | -€1,704 | -23.7% |
| Financial fixed assets | 28 | €356,100 | €391,100 | +€35,000 | +9.8% |
| Current assets | 29/58 | €162,452 | €334,796 | +€172,344 | +106.1% |
| Amounts receivable within one year | 40/41 | €84,296 | €117,989 | +€33,693 | +40.0% |
| Trade receivables | 40 | €31,209 | €15,179 | -€16,030 | -51.4% |
| Other amounts receivable | 41 | €53,087 | €102,810 | +€49,723 | +93.7% |
| Cash at bank and in hand | 54/58 | €75,208 | €215,383 | +€140,175 | +186.4% |
| Deferred charges and accrued income | 490/1 | €2,948 | €1,424 | -€1,523 | -51.7% |
| Total equity and liabilities | 10/49 | €578,208 | €770,245 | +€192,038 | +33.2% |
| Equity | 10/15 | €467,058 | €379,970 | -€87,088 | -18.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €448,458 | €361,370 | -€87,088 | -19.4% |
| Distributable reserves | 133 | €448,458 | €361,370 | -€87,088 | -19.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €111,150 | €390,276 | +€279,126 | +251.1% |
| Amounts payable within one year | 42/48 | €111,150 | €390,276 | +€279,126 | +251.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €11,634 | €442 | -€11,192 | -96.2% |
| Suppliers | 440/4 | €11,634 | €442 | -€11,192 | -96.2% |
| Taxes, remuneration and social security | 45 | €8,270 | €16,283 | +€8,013 | +96.9% |
| Taxes | 450/3 | €8,270 | €16,283 | +€8,013 | +96.9% |
| Other amounts payable | 47/48 | €91,246 | €373,551 | +€282,305 | +309.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,159 | €15,307 | +€1,148 | +8.1% |
| Other operating charges | 640/8 | €1,459 | €1,602 | +€143 | +9.8% |
| Gross operating margin | 9900 | €64,026 | €177,800 | +€113,774 | +177.7% |
| Operating profit (loss) | 9901 | €48,408 | €160,891 | +€112,483 | +232.4% |
| Financial income | 75/76B | €107,790 | €100,033 | -€7,757 | -7.2% |
| Recurring financial income | 75 | €107,790 | €100,033 | -€7,757 | -7.2% |
| Financial charges | 65/66B | €7,407 | €5,548 | -€1,859 | -25.1% |
| Recurring financial charges | 65 | €7,407 | €5,548 | -€1,859 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €148,791 | €255,376 | +€106,585 | +71.6% |
| Income taxes | 67/77 | €5,895 | €42,464 | +€36,569 | +620.4% |
| Profit (loss) for the period | 9904 | €142,896 | €212,912 | +€70,016 | +49.0% |
| Profit (loss) for the period to be appropriated | 9905 | €142,896 | €212,912 | +€70,016 | +49.0% |
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 5 October 2026 via checked.be.