DE BOECK K.: 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 K.
Largest movements
- Tangible fixed assets -€45,856
down €45,856 (-6.2%), from €741,837 to €695,980
of which Plant, machinery and equipment: -€24,156
- Other debts +€79,530
up €79,530 (+91.2%), from €87,212 to €166,741
- Profit (loss) carried forward -€65,740
down €65,740 (-21.6%), from -€304,905 to -€370,645
- Debts after one year -€29,789
down €29,789 (-3.4%), from €886,912 to €857,123
- Short-term financial debts -€22,826
down €22,826 (-100%), from €22,826 to €0
- Staff costs -€12,729
down €12,729 (-100%), from €12,729 to €0
- Financial charges -€2,454
down €2,454 (-22.9%), from €10,713 to €8,259
- Gross operating margin -€1,334
down €1,334 (-15.6%), from -€8,527 to -€9,861
- Depreciation -€1,244
down €1,244 (-2.6%), from €47,100 to €45,856
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 | €747,106 | €708,998 | -€38,108 | -5.1% |
| Fixed assets | 21/28 | €741,837 | €695,980 | -€45,856 | -6.2% |
| Tangible fixed assets | 22/27 | €741,837 | €695,980 | -€45,856 | -6.2% |
| Land and buildings | 22 | €601,945 | €585,185 | -€16,760 | -2.8% |
| Plant, machinery and equipment | 23 | €134,371 | €110,215 | -€24,156 | -18.0% |
| Furniture and vehicles | 24 | €5,520 | €580 | -€4,940 | -89.5% |
| Current assets | 29/58 | €5,269 | €13,018 | +€7,748 | +147% |
| Amounts receivable within one year | 40/41 | €982 | €755 | -€227 | -23.1% |
| Trade receivables | 40 | €702 | €475 | -€227 | -32.3% |
| Other amounts receivable | 41 | €280 | €280 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,287 | €8,276 | +€3,989 | +93.0% |
| Deferred charges and accrued income | 490/1 | - | €3,987 | +€3,987 | |
| Total equity and liabilities | 10/49 | €747,106 | €708,998 | -€38,108 | -5.1% |
| Equity | 10/15 | -€286,305 | -€352,045 | -€65,740 | -23.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€304,905 | -€370,645 | -€65,740 | -21.6% |
| Amounts payable | 17/49 | €1,033,411 | €1,061,042 | +€27,631 | +2.7% |
| Amounts payable after more than one year | 17 | €886,912 | €857,123 | -€29,789 | -3.4% |
| Financial debts | 170/4 | €886,912 | €857,123 | -€29,789 | -3.4% |
| Amounts payable within one year | 42/48 | €144,499 | €203,920 | +€59,421 | +41.1% |
| Current portion of amounts payable after more than one year | 42 | €29,332 | €29,789 | +€458 | +1.6% |
| Financial debts | 43 | €22,826 | €0 | -€22,826 | -100% |
| Credit institutions | 430/8 | €22,826 | €0 | -€22,826 | -100% |
| Trade debts | 44 | €2,572 | €6,929 | +€4,357 | +169% |
| Suppliers | 440/4 | €2,572 | €6,929 | +€4,357 | +169% |
| Advances received on contracts in progress | 46 | €2,558 | €460 | -€2,098 | -82.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €87,212 | €166,741 | +€79,530 | +91.2% |
| Accrued charges and deferred income | 492/3 | €2,000 | €0 | -€2,000 | -100% |
| Remuneration, social security and pensions | 62 | €12,729 | €0 | -€12,729 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,100 | €45,856 | -€1,244 | -2.6% |
| Other operating charges | 640/8 | €1,709 | €1,766 | +€57 | +3.3% |
| Gross operating margin | 9900 | -€8,527 | -€9,861 | -€1,334 | -15.6% |
| Operating profit (loss) | 9901 | -€70,065 | -€57,483 | +€12,582 | +18.0% |
| Financial income | 75/76B | €31 | €3 | -€28 | -89.6% |
| Recurring financial income | 75 | €31 | €3 | -€28 | -89.6% |
| Financial charges | 65/66B | €10,713 | €8,259 | -€2,454 | -22.9% |
| Recurring financial charges | 65 | €10,713 | €8,259 | -€2,454 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | -€80,746 | -€65,739 | +€15,008 | +18.6% |
| Income taxes | 67/77 | €0 | €1 | +€1 | |
| Profit (loss) for the period | 9904 | -€80,746 | -€65,740 | +€15,007 | +18.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€80,746 | -€65,740 | +€15,007 | +18.6% |
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 17 October 2026 via checked.be.