De Boeck Barbara: 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 Boeck Barbara
Largest movements
- Receivables within one year -€19,274
down €19,274 (-73.3%), from €26,296 to €7,022
of which Trade receivables: -€14,753
- Cash -€13,026
down €13,026 (-43.6%), from €29,864 to €16,838
mainly Contributions, distributions and other (-€72,008) and Deferred charges and accrued income (-€11,465)
- Deferred charges and accrued income +€11,465
up €11,465 (+13.6%), from €84,422 to €95,888
- Profit (loss) carried forward -€10,188
down €10,188 (-14.1%), from €72,008 to €61,821
- Tax, wage and social debts -€7,083
down €7,083 (-65.6%), from €10,800 to €3,717
- Accrued charges and deferred income -€2,200
no longer reported in 2025 (was €2,200)
- Gross operating margin -€17,947
down €17,947 (-18.5%), from €97,147 to €79,200
- Taxes -€3,517
down €3,517 (-17.6%), from €19,959 to €16,442
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 | €140,583 | €119,748 | -€20,835 | -14.8% |
| Current assets | 29/58 | €140,583 | €119,748 | -€20,835 | -14.8% |
| Amounts receivable within one year | 40/41 | €26,296 | €7,022 | -€19,274 | -73.3% |
| Trade receivables | 40 | €18,275 | €3,522 | -€14,753 | -80.7% |
| Other amounts receivable | 41 | €8,021 | €3,500 | -€4,521 | -56.4% |
| Cash at bank and in hand | 54/58 | €29,864 | €16,838 | -€13,026 | -43.6% |
| Deferred charges and accrued income | 490/1 | €84,422 | €95,888 | +€11,465 | +13.6% |
| Total equity and liabilities | 10/49 | €140,583 | €119,748 | -€20,835 | -14.8% |
| Equity | 10/15 | €75,008 | €64,821 | -€10,188 | -13.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,008 | €61,821 | -€10,188 | -14.1% |
| Amounts payable | 17/49 | €65,574 | €54,927 | -€10,647 | -16.2% |
| Amounts payable within one year | 42/48 | €63,374 | €54,927 | -€8,447 | -13.3% |
| Taxes, remuneration and social security | 45 | €10,800 | €3,717 | -€7,083 | -65.6% |
| Taxes | 450/3 | €10,800 | €3,717 | -€7,083 | -65.6% |
| Other amounts payable | 47/48 | €52,574 | €51,210 | -€1,364 | -2.6% |
| Accrued charges and deferred income | 492/3 | €2,200 | - | -€2,200 | |
| Other operating charges | 640/8 | €695 | €716 | +€21 | +3.0% |
| Gross operating margin | 9900 | €97,147 | €79,200 | -€17,947 | -18.5% |
| Operating profit (loss) | 9901 | €96,451 | €78,484 | -€17,968 | -18.6% |
| Financial charges | 65/66B | €155 | €221 | +€67 | +43.2% |
| Recurring financial charges | 65 | €155 | €221 | +€67 | +43.2% |
| Profit (loss) for the period before taxes | 9903 | €96,297 | €78,263 | -€18,034 | -18.7% |
| Income taxes | 67/77 | €19,959 | €16,442 | -€3,517 | -17.6% |
| Profit (loss) for the period | 9904 | €76,338 | €61,821 | -€14,518 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €76,338 | €61,821 | -€14,518 | -19.0% |
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 21 October 2026 via checked.be.