DE BISSCHOP: 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 BISSCHOP
Largest movements
- Cash +€10,970
up €10,970 (+46.7%), from €23,509 to €34,479
mainly Net result for the year (+€26,591) and Depreciation (+€9,567)
- Tangible fixed assets -€8,280
down €8,280 (-34.1%), from €24,261 to €15,981
of which Furniture and vehicles: -€7,784
- Receivables within one year +€1,898
up €1,898 (+68.9%), from €2,754 to €4,651
of which Other amounts receivable: +€1,898
- Deferred charges and accrued income -€1,098
down €1,098 (-29.6%), from €3,709 to €2,611
- Reserves +€26,591
up €26,591 (+126%), from €21,133 to €47,724
- Current portion of long-term debt -€8,988
down €8,988 (-100%), from €8,988 to €0
- Other debts -€7,589
down €7,589 (-95.8%), from €7,926 to €337
- Debts after one year -€5,979
down €5,979 (-100%), from €5,979 to €0
- Gross operating margin +€27,729
up €27,729 (+117%), from €23,734 to €51,464
- Taxes +€9,005
up €9,005 (+202%), from €4,466 to €13,472
- Financial charges -€818
down €818 (-50.9%), from €1,605 to €787
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 | €54,232 | €57,721 | +€3,489 | +6.4% |
| Fixed assets | 21/28 | €24,261 | €15,981 | -€8,280 | -34.1% |
| Tangible fixed assets | 22/27 | €24,261 | €15,981 | -€8,280 | -34.1% |
| Plant, machinery and equipment | 23 | €642 | €146 | -€496 | -77.2% |
| Furniture and vehicles | 24 | €23,619 | €15,834 | -€7,784 | -33.0% |
| Current assets | 29/58 | €29,972 | €41,741 | +€11,769 | +39.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €2,754 | €4,651 | +€1,898 | +68.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,754 | €4,651 | +€1,898 | +68.9% |
| Cash at bank and in hand | 54/58 | €23,509 | €34,479 | +€10,970 | +46.7% |
| Deferred charges and accrued income | 490/1 | €3,709 | €2,611 | -€1,098 | -29.6% |
| Total equity and liabilities | 10/49 | €54,232 | €57,721 | +€3,489 | +6.4% |
| Equity | 10/15 | €27,333 | €53,924 | +€26,591 | +97.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,133 | €47,724 | +€26,591 | +126% |
| Distributable reserves | 133 | €21,133 | €47,724 | +€26,591 | +126% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €26,899 | €3,797 | -€23,102 | -85.9% |
| Amounts payable after more than one year | 17 | €5,979 | €0 | -€5,979 | -100% |
| Financial debts | 170/4 | €5,979 | €0 | -€5,979 | -100% |
| Amounts payable within one year | 42/48 | €20,920 | €3,797 | -€17,123 | -81.8% |
| Current portion of amounts payable after more than one year | 42 | €8,988 | €0 | -€8,988 | -100% |
| Trade debts | 44 | €262 | €217 | -€45 | -17.1% |
| Suppliers | 440/4 | €262 | €217 | -€45 | -17.1% |
| Taxes, remuneration and social security | 45 | €3,743 | €3,243 | -€500 | -13.4% |
| Taxes | 450/3 | €2,993 | €2,493 | -€500 | -16.7% |
| Remuneration and social security | 454/9 | €750 | €750 | = | 0.0% |
| Other amounts payable | 47/48 | €7,926 | €337 | -€7,589 | -95.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,823 | €9,567 | -€256 | -2.6% |
| Other operating charges | 640/8 | €1,122 | €1,133 | +€11 | +0.9% |
| Gross operating margin | 9900 | €23,734 | €51,464 | +€27,729 | +117% |
| Operating profit (loss) | 9901 | €12,789 | €40,764 | +€27,974 | +219% |
| Financial income | 75/76B | €2 | €86 | +€84 | +3,891% |
| Recurring financial income | 75 | €2 | €86 | +€84 | +3,891% |
| Financial charges | 65/66B | €1,605 | €787 | -€818 | -50.9% |
| Recurring financial charges | 65 | €1,605 | €787 | -€818 | -50.9% |
| Profit (loss) for the period before taxes | 9903 | €11,186 | €40,062 | +€28,876 | +258% |
| Income taxes | 67/77 | €4,466 | €13,472 | +€9,005 | +202% |
| Profit (loss) for the period | 9904 | €6,720 | €26,591 | +€19,871 | +296% |
| Profit (loss) for the period to be appropriated | 9905 | €6,720 | €26,591 | +€19,871 | +296% |
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 19 October 2026 via checked.be.