DE BOECK BENNY: 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 BENNY
Largest movements
- Receivables within one year -€55,568
down €55,568 (-64.6%), from €85,973 to €30,405
of which Trade receivables: -€59,998
- Cash +€43,644
up €43,644 (+38.9%), from €112,222 to €155,866
mainly Receivables within one year (+€55,568) and Trade debts (+€24,256)
- Tangible fixed assets -€4,599
no longer reported in 2025 (was €4,599)
- Trade debts +€24,256
up €24,256 (+2,998%), from €809 to €25,065
- Other debts -€19,928
down €19,928 (-98.0%), from €20,331 to €403
- Tax, wage and social debts -€13,254
no longer reported in 2025 (was €13,254)
- Profit (loss) carried forward -€8,945
down €8,945 (-9.5%), from €93,953 to €85,008
- Gross operating margin -€36,218
down €36,218, from €34,465 to -€1,753
- Taxes -€4,654
down €4,654 (-98.6%), from €4,718 to €64
- Other operating charges -€2,625
down €2,625 (-60.3%), from €4,353 to €1,729
- Write-downs -€616
down €616 (-57.1%), from €1,079 to €463
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 | €222,427 | €204,387 | -€18,040 | -8.1% |
| Fixed assets | 21/28 | €4,599 | - | -€4,599 | |
| Tangible fixed assets | 22/27 | €4,599 | - | -€4,599 | |
| Furniture and vehicles | 24 | €4,599 | - | -€4,599 | |
| Current assets | 29/58 | €217,828 | €204,387 | -€13,441 | -6.2% |
| Stocks and contracts in progress | 3 | €19,633 | €18,116 | -€1,517 | -7.7% |
| Stocks | 30/36 | €19,633 | €18,116 | -€1,517 | -7.7% |
| Amounts receivable within one year | 40/41 | €85,973 | €30,405 | -€55,568 | -64.6% |
| Trade receivables | 40 | €85,973 | €25,974 | -€59,998 | -69.8% |
| Other amounts receivable | 41 | - | €4,431 | +€4,431 | |
| Cash at bank and in hand | 54/58 | €112,222 | €155,866 | +€43,644 | +38.9% |
| Total equity and liabilities | 10/49 | €222,427 | €204,387 | -€18,040 | -8.1% |
| Equity | 10/15 | €187,864 | €178,919 | -€8,945 | -4.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €73,911 | €73,911 | = | 0.0% |
| Distributable reserves | 133 | €73,911 | €73,911 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,953 | €85,008 | -€8,945 | -9.5% |
| Amounts payable | 17/49 | €34,563 | €25,468 | -€9,095 | -26.3% |
| Amounts payable within one year | 42/48 | €34,394 | €25,468 | -€8,926 | -26.0% |
| Trade debts | 44 | €809 | €25,065 | +€24,256 | +2,998% |
| Suppliers | 440/4 | €809 | €25,065 | +€24,256 | +2,998% |
| Taxes, remuneration and social security | 45 | €13,254 | - | -€13,254 | |
| Taxes | 450/3 | €13,254 | - | -€13,254 | |
| Other amounts payable | 47/48 | €20,331 | €403 | -€19,928 | -98.0% |
| Accrued charges and deferred income | 492/3 | €169 | - | -€169 | |
| Non-recurring operating income | 76A | - | €5,508 | +€5,508 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,599 | €4,599 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,079 | €463 | -€616 | -57.1% |
| Other operating charges | 640/8 | €4,353 | €1,729 | -€2,625 | -60.3% |
| Gross operating margin | 9900 | €34,465 | -€1,753 | -€36,218 | |
| Operating profit (loss) | 9901 | €24,434 | -€8,544 | -€32,978 | |
| Financial income | 75/76B | €3 | €0 | -€3 | -88.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -88.0% |
| Financial charges | 65/66B | €365 | €337 | -€29 | -7.8% |
| Recurring financial charges | 65 | €365 | €337 | -€29 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €24,071 | -€8,881 | -€32,952 | |
| Income taxes | 67/77 | €4,718 | €64 | -€4,654 | -98.6% |
| Profit (loss) for the period | 9904 | €19,353 | -€8,945 | -€28,298 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,353 | -€8,945 | -€28,298 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.