DE BLOCK JOS: 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 BLOCK JOS
Largest movements
- Current investments -€40,000
down €40,000 (-100%), from €40,000 to €0
- Cash +€26,117
up €26,117 (+124%), from €21,144 to €47,261
mainly Current investments (+€40,000) and Depreciation (+€23,531)
- Tangible fixed assets -€17,606
down €17,606 (-13.5%), from €130,625 to €113,019
of which Plant, machinery and equipment: -€15,442
- Receivables within one year +€15,806
up €15,806 (+148%), from €10,681 to €26,487
of which Trade receivables: +€18,895
- Other debts -€12,382
down €12,382 (-8.2%), from €151,424 to €139,042
- Tax, wage and social debts -€6,300
down €6,300 (-70.9%), from €8,885 to €2,585
- Profit (loss) carried forward +€2,149
up €2,149 (+10.1%), from €21,193 to €23,342
- Gross operating margin -€10,160
down €10,160 (-24.1%), from €42,119 to €31,959
- Taxes -€3,091
down €3,091 (-63.9%), from €4,837 to €1,746
- Other operating charges +€1,284
up €1,284 (+39.1%), from €3,281 to €4,565
- Depreciation +€744
up €744 (+3.3%), from €22,787 to €23,531
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 | €207,788 | €190,708 | -€17,080 | -8.2% |
| Fixed assets | 21/28 | €131,136 | €113,529 | -€17,606 | -13.4% |
| Tangible fixed assets | 22/27 | €130,625 | €113,019 | -€17,606 | -13.5% |
| Land and buildings | 22 | €45,771 | €45,156 | -€615 | -1.3% |
| Plant, machinery and equipment | 23 | €78,757 | €63,316 | -€15,442 | -19.6% |
| Furniture and vehicles | 24 | €6,096 | €4,547 | -€1,549 | -25.4% |
| Financial fixed assets | 28 | €511 | €511 | = | 0.0% |
| Current assets | 29/58 | €76,652 | €77,179 | +€526 | +0.7% |
| Stocks and contracts in progress | 3 | €1,941 | €875 | -€1,066 | -54.9% |
| Stocks | 30/36 | €1,941 | €875 | -€1,066 | -54.9% |
| Amounts receivable within one year | 40/41 | €10,681 | €26,487 | +€15,806 | +148% |
| Trade receivables | 40 | €7,353 | €26,248 | +€18,895 | +257% |
| Other amounts receivable | 41 | €3,328 | €239 | -€3,089 | -92.8% |
| Current investments | 50/53 | €40,000 | €0 | -€40,000 | -100% |
| Cash at bank and in hand | 54/58 | €21,144 | €47,261 | +€26,117 | +124% |
| Deferred charges and accrued income | 490/1 | €2,886 | €2,556 | -€330 | -11.4% |
| Total equity and liabilities | 10/49 | €207,788 | €190,708 | -€17,080 | -8.2% |
| Equity | 10/15 | €41,653 | €43,802 | +€2,149 | +5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,193 | €23,342 | +€2,149 | +10.1% |
| Amounts payable | 17/49 | €166,135 | €146,906 | -€19,229 | -11.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €165,604 | €146,456 | -€19,148 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €224 | €0 | -€224 | -100% |
| Financial debts | 43 | €1 | €1 | = | 0.0% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €1 | €1 | = | 0.0% |
| Trade debts | 44 | €3,430 | €3,187 | -€243 | -7.1% |
| Suppliers | 440/4 | €3,430 | €3,187 | -€243 | -7.1% |
| Advances received on contracts in progress | 46 | €1,641 | €1,641 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €8,885 | €2,585 | -€6,300 | -70.9% |
| Taxes | 450/3 | €8,885 | €2,585 | -€6,300 | -70.9% |
| Other amounts payable | 47/48 | €151,424 | €139,042 | -€12,382 | -8.2% |
| Accrued charges and deferred income | 492/3 | €531 | €450 | -€81 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,787 | €23,531 | +€744 | +3.3% |
| Other operating charges | 640/8 | €3,281 | €4,565 | +€1,284 | +39.1% |
| Gross operating margin | 9900 | €42,119 | €31,959 | -€10,160 | -24.1% |
| Operating profit (loss) | 9901 | €16,050 | €3,862 | -€12,188 | -75.9% |
| Financial income | 75/76B | €1,251 | €1,321 | +€70 | +5.6% |
| Recurring financial income | 75 | €1,251 | €1,321 | +€70 | +5.6% |
| Financial charges | 65/66B | €462 | €456 | -€6 | -1.3% |
| Recurring financial charges | 65 | €462 | €456 | -€6 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €16,840 | €4,728 | -€12,112 | -71.9% |
| Income taxes | 67/77 | €4,837 | €1,746 | -€3,091 | -63.9% |
| Profit (loss) for the period | 9904 | €12,003 | €2,982 | -€9,021 | -75.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,003 | €2,982 | -€9,021 | -75.2% |
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 20 October 2026 via checked.be.