DE BIERTON: 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.
What changed
DE BIERTON
NACE 46.180, Agents specialised in the wholesale of other particular products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€87,243
2024 · €125,096-€37,852
Equity
€909,048
2024 · €821,805+€87,243
Cash
€24,048
2024 · €7,775+€16,273
Balance sheet total
€4.2m
2024 · €4.8m-€634,942
Largest movements
Assets
- Receivables within one year -€433,218
down €433,218 (-70.3%), from €615,894 to €182,676
of which Other amounts receivable: -€471,492
- Tangible fixed assets -€220,089
down €220,089 (-5.3%), from €4.2m to €4.0m
of which Land and buildings: -€219,467
Equity and liabilities
- Other debts -€389,785
down €389,785 (-45.7%), from €852,411 to €462,626
- Debts after one year -€327,396
down €327,396 (-13.0%), from €2.5m to €2.2m
- Reserves +€60,107
up €60,107 (+9.6%), from €625,276 to €685,383
of which Tax-exempt reserves: +€59,764
Income statement
- Gross operating margin -€123,835
down €123,835 (-21.0%), from €589,464 to €465,629
- Depreciation -€44,596
down €44,596 (-16.8%), from €265,101 to €220,505
- Write-downs -€17,236
down €17,236 (-99.6%), from €17,313 to €77
- Financial charges +€15,840
up €15,840 (+17.2%), from €92,161 to €108,001
- Other operating charges -€7,067
down €7,067 (-24.6%), from €28,718 to €21,651
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.
Result 2024
€125,096
Gross operating margin
-€123,835
Depreciation
+€44,596
Write-downs
+€17,236
Other operating charges
+€7,067
Other operating items
+€19,740
Financial income
+€1,283
Financial charges
-€15,840
Taxes
-€5,354
Deferred taxes and other
+€17,255
Result 2025
€87,243
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.
From operations
+€342,622
Investment
-€416
Financing
-€325,933
Cash 2024
€7,775
From operations (derived)
+€342,622
Net result for the year
+€87,243
Depreciation
+€220,505
Receivables within one year
+€433,218
Deferred charges and accrued income
-€2,093
Provisions
+€19,921
Trade debts
-€31,838
Tax, wage and social debts
+€5,449
Other debts
-€389,785
Investment (derived)
-€416
Investment in fixed assets (net)
-€416
Financing
-€325,933
Debts after one year
-€327,396
Current portion of long-term debt
+€1,463
Contributions, distributions and other
-€0
Cash 2025
€24,048
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,795,064 | €4,160,122 | -€634,942 | -13.2% |
| Fixed assets | 21/28 | €4,171,395 | €3,951,306 | -€220,089 | -5.3% |
| Tangible fixed assets | 22/27 | €4,171,305 | €3,951,216 | -€220,089 | -5.3% |
| Land and buildings | 22 | €4,169,222 | €3,949,754 | -€219,467 | -5.3% |
| Plant, machinery and equipment | 23 | €2,083 | €1,461 | -€622 | -29.9% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €623,669 | €208,816 | -€414,853 | -66.5% |
| Amounts receivable within one year | 40/41 | €615,894 | €182,676 | -€433,218 | -70.3% |
| Trade receivables | 40 | €40,093 | €78,367 | +€38,274 | +95.5% |
| Other amounts receivable | 41 | €575,802 | €104,309 | -€471,492 | -81.9% |
| Cash at bank and in hand | 54/58 | €7,775 | €24,048 | +€16,273 | +209.3% |
| Deferred charges and accrued income | 490/1 | €0 | €2,093 | +€2,093 | |
| Total equity and liabilities | 10/49 | €4,795,064 | €4,160,122 | -€634,942 | -13.2% |
| Equity | 10/15 | €821,805 | €909,048 | +€87,243 | +10.6% |
| Contributions | 10/11 | €217,150 | €217,150 | = | 0.0% |
| Capital | 10 | €217,150 | €217,150 | = | 0.0% |
| Issued capital | 100 | €217,150 | €217,150 | = | 0.0% |
| Reserves | 13 | €625,276 | €685,383 | +€60,107 | +9.6% |
| Non-distributable reserves | 130/1 | €14,028 | €14,371 | +€343 | +2.4% |
| Legal reserve | 130 | €14,028 | €14,371 | +€343 | +2.4% |
| Tax-exempt reserves | 132 | €611,248 | €671,013 | +€59,764 | +9.8% |
| Profit (loss) carried forward | 14 | -€20,621 | €6,515 | +€27,136 | |
| Provisions and deferred taxes | 16 | €203,749 | €223,671 | +€19,921 | +9.8% |
| Deferred taxes | 168 | €203,749 | €223,671 | +€19,921 | +9.8% |
| Amounts payable | 17/49 | €3,769,509 | €3,027,403 | -€742,107 | -19.7% |
| Amounts payable after more than one year | 17 | €2,517,510 | €2,190,114 | -€327,396 | -13.0% |
| Financial debts | 170/4 | €2,517,510 | €2,190,114 | -€327,396 | -13.0% |
| Amounts payable within one year | 42/48 | €1,251,999 | €837,289 | -€414,711 | -33.1% |
| Current portion of amounts payable after more than one year | 42 | €327,610 | €329,073 | +€1,463 | +0.4% |
| Trade debts | 44 | €66,014 | €34,176 | -€31,838 | -48.2% |
| Suppliers | 440/4 | €66,014 | €34,176 | -€31,838 | -48.2% |
| Taxes, remuneration and social security | 45 | €5,964 | €11,413 | +€5,449 | +91.4% |
| Taxes | 450/3 | €5,964 | €11,413 | +€5,449 | +91.4% |
| Other amounts payable | 47/48 | €852,411 | €462,626 | -€389,785 | -45.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €336,300 | €115,913 | -€220,387 | -65.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €265,101 | €220,505 | -€44,596 | -16.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €17,313 | €77 | -€17,236 | -99.6% |
| Other operating charges | 640/8 | €28,718 | €21,651 | -€7,067 | -24.6% |
| Non-recurring operating charges | 66A | €19,740 | €0 | -€19,740 | -100.0% |
| Gross operating margin | 9900 | €589,464 | €465,629 | -€123,835 | -21.0% |
| Operating profit (loss) | 9901 | €258,592 | €223,396 | -€35,197 | -13.6% |
| Financial income | 75/76B | €902 | €2,186 | +€1,283 | +142.2% |
| Recurring financial income | 75 | €902 | €2,186 | +€1,283 | +142.2% |
| Financial charges | 65/66B | €92,161 | €108,001 | +€15,840 | +17.2% |
| Recurring financial charges | 65 | €92,161 | €108,001 | +€15,840 | +17.2% |
| Profit (loss) for the period before taxes | 9903 | €167,334 | €117,580 | -€49,754 | -29.7% |
| Transfer from deferred taxes | 780 | €4,984 | €4,984 | +€0 | 0.0% |
| Transfer to deferred taxes | 680 | €42,160 | €24,905 | -€17,255 | -40.9% |
| Income taxes | 67/77 | €5,062 | €10,416 | +€5,354 | +105.8% |
| Profit (loss) for the period | 9904 | €125,096 | €87,243 | -€37,852 | -30.3% |
| Transfer from tax-exempt reserves | 789 | €14,951 | €14,951 | +€0 | 0.0% |
| Transfer to tax-exempt reserves | 689 | €126,480 | €74,715 | -€51,765 | -40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,566 | €27,479 | +€13,913 | +102.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.