DE BLIJLEVER: 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 BLIJLEVER
Largest movements
- Receivables within one year -€15,863
down €15,863 (-16.5%), from €96,047 to €80,185
of which Trade receivables: -€19,269
- Cash +€15,448
new in 2025: €15,448
mainly Debts after one year (+€20,844) and Receivables within one year (+€15,863)
- Tangible fixed assets -€14,963
down €14,963 (-18.7%), from €79,855 to €64,892
of which Furniture and vehicles: -€8,700
- Debts after one year +€20,844
up €20,844 (+289%), from €7,210 to €28,054
- Trade debts -€16,250
no longer reported in 2025 (was €16,250)
- Accrued charges and deferred income -€16,220
no longer reported in 2025 (was €16,220)
- Other debts -€8,966
down €8,966 (-96.1%), from €9,327 to €361
- Short-term financial debts -€4,382
no longer reported in 2025 (was €4,382)
- Gross operating margin +€5,214
up €5,214 (+27.0%), from €19,337 to €24,552
- Depreciation +€3,179
up €3,179 (+27.0%), from €11,784 to €14,963
- Taxes +€726
up €726 (+53.1%), from €1,366 to €2,093
- Other operating charges +€674
up €674 (+136%), from €497 to €1,170
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 | €175,902 | €160,525 | -€15,377 | -8.7% |
| Fixed assets | 21/28 | €79,855 | €64,892 | -€14,963 | -18.7% |
| Tangible fixed assets | 22/27 | €79,855 | €64,892 | -€14,963 | -18.7% |
| Land and buildings | 22 | €39,767 | €36,755 | -€3,013 | -7.6% |
| Plant, machinery and equipment | 23 | €16,179 | €12,929 | -€3,250 | -20.1% |
| Furniture and vehicles | 24 | €23,908 | €15,208 | -€8,700 | -36.4% |
| Current assets | 29/58 | €96,047 | €95,633 | -€415 | -0.4% |
| Amounts receivable within one year | 40/41 | €96,047 | €80,185 | -€15,863 | -16.5% |
| Trade receivables | 40 | €96,047 | €76,779 | -€19,269 | -20.1% |
| Other amounts receivable | 41 | - | €3,406 | +€3,406 | |
| Cash at bank and in hand | 54/58 | - | €15,448 | +€15,448 | |
| Total equity and liabilities | 10/49 | €175,902 | €160,525 | -€15,377 | -8.7% |
| Equity | 10/15 | €104,216 | €108,398 | +€4,182 | +4.0% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €14,216 | €18,398 | +€4,182 | +29.4% |
| Non-distributable reserves | 130/1 | - | €778 | +€778 | |
| Reserves not available under the articles | 1311 | - | €778 | +€778 | |
| Distributable reserves | 133 | €14,216 | €17,620 | +€3,404 | +23.9% |
| Amounts payable | 17/49 | €71,686 | €52,126 | -€19,559 | -27.3% |
| Amounts payable after more than one year | 17 | €7,210 | €28,054 | +€20,844 | +289% |
| Financial debts | 170/4 | €7,210 | €28,054 | +€20,844 | +289% |
| Amounts payable within one year | 42/48 | €48,256 | €24,072 | -€24,183 | -50.1% |
| Current portion of amounts payable after more than one year | 42 | €15,047 | €17,882 | +€2,836 | +18.8% |
| Financial debts | 43 | €4,382 | - | -€4,382 | |
| Credit institutions | 430/8 | €4,382 | - | -€4,382 | |
| Trade debts | 44 | €16,250 | - | -€16,250 | |
| Suppliers | 440/4 | €16,250 | - | -€16,250 | |
| Taxes, remuneration and social security | 45 | €3,250 | €5,829 | +€2,579 | +79.4% |
| Taxes | 450/3 | €3,250 | €5,829 | +€2,579 | +79.4% |
| Other amounts payable | 47/48 | €9,327 | €361 | -€8,966 | -96.1% |
| Accrued charges and deferred income | 492/3 | €16,220 | - | -€16,220 | |
| Non-recurring operating income | 76A | - | €4,000 | +€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,784 | €14,963 | +€3,179 | +27.0% |
| Other operating charges | 640/8 | €497 | €1,170 | +€674 | +136% |
| Gross operating margin | 9900 | €19,337 | €24,552 | +€5,214 | +27.0% |
| Operating profit (loss) | 9901 | €7,057 | €8,419 | +€1,362 | +19.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,071 | €2,144 | +€73 | +3.5% |
| Recurring financial charges | 65 | €2,071 | €2,144 | +€73 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €4,986 | €6,275 | +€1,288 | +25.8% |
| Income taxes | 67/77 | €1,366 | €2,093 | +€726 | +53.1% |
| Profit (loss) for the period | 9904 | €3,620 | €4,182 | +€562 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,620 | €4,182 | +€562 | +15.5% |
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 25 October 2026 via checked.be.