DE BIJLESHOEK: 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 BIJLESHOEK
Largest movements
- Receivables within one year -€5,886
down €5,886 (-100%), from €5,886 to €0
- Cash -€1,980
down €1,980 (-33.9%), from €5,849 to €3,869
mainly Debts after one year (-€12,985) and Trade debts (-€1,011)
- Deferred charges and accrued income -€950
down €950 (-100%), from €950 to €0
- Tangible fixed assets -€328
down €328 (-62.3%), from €526 to €199
- Debts after one year -€12,985
down €12,985 (-100%), from €12,985 to €0
- Profit (loss) carried forward +€4,555
up €4,555, from -€4,555 to €0
- Trade debts -€1,011
down €1,011 (-56.8%), from €1,782 to €771
- Reserves +€297
new in 2025: €297
- Other operating charges -€1,777
down €1,777 (-68.0%), from €2,614 to €837
- Gross operating margin +€1,195
up €1,195 (+19.9%), from €6,000 to €7,196
- Financial charges +€1,114
up €1,114 (+1,192%), from €94 to €1,208
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 | €13,212 | €4,067 | -€9,144 | -69.2% |
| Fixed assets | 21/28 | €526 | €199 | -€328 | -62.3% |
| Tangible fixed assets | 22/27 | €526 | €199 | -€328 | -62.3% |
| Plant, machinery and equipment | 23 | €526 | €199 | -€328 | -62.3% |
| Current assets | 29/58 | €12,685 | €3,869 | -€8,816 | -69.5% |
| Amounts receivable within one year | 40/41 | €5,886 | €0 | -€5,886 | -100% |
| Trade receivables | 40 | €5,886 | €0 | -€5,886 | -100% |
| Cash at bank and in hand | 54/58 | €5,849 | €3,869 | -€1,980 | -33.9% |
| Deferred charges and accrued income | 490/1 | €950 | €0 | -€950 | -100% |
| Total equity and liabilities | 10/49 | €13,212 | €4,067 | -€9,144 | -69.2% |
| Equity | 10/15 | -€1,555 | €3,297 | +€4,852 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €297 | +€297 | |
| Distributable reserves | 133 | - | €297 | +€297 | |
| Profit (loss) carried forward | 14 | -€4,555 | €0 | +€4,555 | |
| Amounts payable | 17/49 | €14,767 | €771 | -€13,996 | -94.8% |
| Amounts payable after more than one year | 17 | €12,985 | €0 | -€12,985 | -100% |
| Financial debts | 170/4 | €12,985 | €0 | -€12,985 | -100% |
| Amounts payable within one year | 42/48 | €1,782 | €771 | -€1,011 | -56.8% |
| Trade debts | 44 | €1,782 | €771 | -€1,011 | -56.8% |
| Suppliers | 440/4 | €1,782 | €771 | -€1,011 | -56.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €399 | €328 | -€71 | -17.8% |
| Other operating charges | 640/8 | €2,614 | €837 | -€1,777 | -68.0% |
| Gross operating margin | 9900 | €6,000 | €7,196 | +€1,195 | +19.9% |
| Operating profit (loss) | 9901 | €2,987 | €6,031 | +€3,043 | +102% |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Financial charges | 65/66B | €94 | €1,208 | +€1,114 | +1,192% |
| Recurring financial charges | 65 | €94 | €1,208 | +€1,114 | +1,192% |
| Profit (loss) for the period before taxes | 9903 | €2,894 | €4,852 | +€1,958 | +67.7% |
| Profit (loss) for the period | 9904 | €2,894 | €4,852 | +€1,958 | +67.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,894 | €4,852 | +€1,958 | +67.7% |
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 30 October 2026 via checked.be.