De Bie & C° Expertises: 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 Bie & C° Expertises
Largest movements
- Receivables within one year -€31,631
down €31,631 (-60.9%), from €51,951 to €20,320
of which Trade receivables: -€33,213
- Current investments -€6,300
down €6,300 (-5.0%), from €125,167 to €118,867
- Deferred charges and accrued income +€3,823
new in 2025: €3,823
- Tangible fixed assets -€3,484
down €3,484 (-38.0%), from €9,158 to €5,673
- Cash -€3,466
down €3,466 (-77.1%), from €4,494 to €1,028
mainly Advances received (-€33,857) and Contributions, distributions and other (-€30,502)
- Advances received -€33,857
no longer reported in 2025 (was €33,857)
- Reserves -€29,415
down €29,415 (-21.0%), from €140,148 to €110,733
- Other debts +€23,638
up €23,638 (+4,895%), from €483 to €24,121
- Gross operating margin -€30,701
down €30,701 (-89.3%), from €34,390 to €3,689
- Taxes -€10,613
down €10,613 (-95.9%), from €11,071 to €458
- Financial income -€1,588
down €1,588 (-40.6%), from €3,911 to €2,324
- Depreciation +€370
up €370 (+11.9%), from €3,114 to €3,484
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 | €190,770 | €149,711 | -€41,059 | -21.5% |
| Fixed assets | 21/28 | €9,158 | €5,673 | -€3,484 | -38.0% |
| Tangible fixed assets | 22/27 | €9,158 | €5,673 | -€3,484 | -38.0% |
| Furniture and vehicles | 24 | €9,158 | €5,673 | -€3,484 | -38.0% |
| Current assets | 29/58 | €181,612 | €144,038 | -€37,574 | -20.7% |
| Amounts receivable within one year | 40/41 | €51,951 | €20,320 | -€31,631 | -60.9% |
| Trade receivables | 40 | €41,788 | €8,575 | -€33,213 | -79.5% |
| Other amounts receivable | 41 | €10,163 | €11,745 | +€1,581 | +15.6% |
| Current investments | 50/53 | €125,167 | €118,867 | -€6,300 | -5.0% |
| Cash at bank and in hand | 54/58 | €4,494 | €1,028 | -€3,466 | -77.1% |
| Deferred charges and accrued income | 490/1 | - | €3,823 | +€3,823 | |
| Total equity and liabilities | 10/49 | €190,770 | €149,711 | -€41,059 | -21.5% |
| Equity | 10/15 | €152,548 | €123,133 | -€29,415 | -19.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €140,148 | €110,733 | -€29,415 | -21.0% |
| Distributable reserves | 133 | €140,148 | €110,733 | -€29,415 | -21.0% |
| Amounts payable | 17/49 | €38,222 | €26,578 | -€11,644 | -30.5% |
| Amounts payable within one year | 42/48 | €38,222 | €26,578 | -€11,644 | -30.5% |
| Trade debts | 44 | €3,882 | €2,457 | -€1,425 | -36.7% |
| Suppliers | 440/4 | €3,882 | €2,457 | -€1,425 | -36.7% |
| Advances received on contracts in progress | 46 | €33,857 | - | -€33,857 | |
| Other amounts payable | 47/48 | €483 | €24,121 | +€23,638 | +4,895% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,114 | €3,484 | +€370 | +11.9% |
| Other operating charges | 640/8 | €639 | €856 | +€216 | +33.8% |
| Gross operating margin | 9900 | €34,390 | €3,689 | -€30,701 | -89.3% |
| Operating profit (loss) | 9901 | €30,637 | -€651 | -€31,288 | |
| Financial income | 75/76B | €3,911 | €2,324 | -€1,588 | -40.6% |
| Recurring financial income | 75 | €3,911 | €2,324 | -€1,588 | -40.6% |
| Financial charges | 65/66B | €90 | €127 | +€36 | +40.2% |
| Recurring financial charges | 65 | €90 | €127 | +€36 | +40.2% |
| Profit (loss) for the period before taxes | 9903 | €34,458 | €1,546 | -€32,912 | -95.5% |
| Income taxes | 67/77 | €11,071 | €458 | -€10,613 | -95.9% |
| Profit (loss) for the period | 9904 | €23,387 | €1,088 | -€22,299 | -95.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,387 | €1,088 | -€22,299 | -95.3% |
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.