De Boekhouderij: what changed
De Boekhouderij
Largest movements
- Tangible fixed assets -€10,909
down €10,909 (-43.3%), from €25,222 to €14,314
- Cash -€7,201
down €7,201 (-27.7%), from €25,977 to €18,777
mainly Contributions, distributions and other (-€56,578) and Trade debts (-€9,503)
- Receivables within one year +€7,161
up €7,161 (+8.9%), from €80,281 to €87,441
of which Trade receivables: +€7,161
- Deferred charges and accrued income -€1,668
down €1,668 (-50.0%), from €3,337 to €1,669
- Other debts +€33,552
up €33,552 (+69.7%), from €48,145 to €81,697
- Profit (loss) carried forward -€31,268
down €31,268 (-82.0%), from €38,153 to €6,885
- Trade debts -€9,503
down €9,503 (-84.2%), from €11,286 to €1,783
- Current portion of long-term debt -€4,776
down €4,776 (-91.4%), from €5,223 to €447
- Reserves -€3,578
down €3,578 (-64.1%), from €5,578 to €2,000
of which Distributable reserves: -€3,578
- Turnover -€316,960
no longer reported in 2025 (was €316,960)
- Purchases and services -€186,796
no longer reported in 2025 (was €186,796)
- Staff costs +€29,600
up €29,600 (+34.2%), from €86,539 to €116,139
- Gross operating margin +€24,317
up €24,317 (+17.2%), from €141,198 to €165,515
- Taxes +€5,645
up €5,645 (+56.3%), from €10,020 to €15,665
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €138,417 | €125,800 | -€12,617 | -9.1% |
| Fixed assets | 21/28 | €28,822 | €17,914 | -€10,909 | -37.8% |
| Tangible fixed assets | 22/27 | €25,222 | €14,314 | -€10,909 | -43.3% |
| Furniture and vehicles | 24 | €25,222 | €14,314 | -€10,909 | -43.3% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €109,595 | €107,886 | -€1,708 | -1.6% |
| Amounts receivable within one year | 40/41 | €80,281 | €87,441 | +€7,161 | +8.9% |
| Trade receivables | 40 | €35,281 | €42,441 | +€7,161 | +20.3% |
| Other amounts receivable | 41 | €45,000 | €45,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,977 | €18,777 | -€7,201 | -27.7% |
| Deferred charges and accrued income | 490/1 | €3,337 | €1,669 | -€1,668 | -50.0% |
| Total equity and liabilities | 10/49 | €138,417 | €125,800 | -€12,617 | -9.1% |
| Equity | 10/15 | €63,731 | €28,885 | -€34,846 | -54.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Share premium | 1100/10 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €5,578 | €2,000 | -€3,578 | -64.1% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €3,578 | - | -€3,578 | |
| Profit (loss) carried forward | 14 | €38,153 | €6,885 | -€31,268 | -82.0% |
| Amounts payable | 17/49 | €74,686 | €96,915 | +€22,229 | +29.8% |
| Amounts payable after more than one year | 17 | €447 | - | -€447 | |
| Financial debts | 170/4 | €447 | - | -€447 | |
| Amounts payable within one year | 42/48 | €74,240 | €96,915 | +€22,676 | +30.5% |
| Current portion of amounts payable after more than one year | 42 | €5,223 | €447 | -€4,776 | -91.4% |
| Trade debts | 44 | €11,286 | €1,783 | -€9,503 | -84.2% |
| Suppliers | 440/4 | €11,286 | €1,783 | -€9,503 | -84.2% |
| Taxes, remuneration and social security | 45 | €9,586 | €12,989 | +€3,403 | +35.5% |
| Taxes | 450/3 | €9,586 | €9,546 | -€39 | -0.4% |
| Remuneration and social security | 454/9 | - | €3,443 | +€3,443 | |
| Other amounts payable | 47/48 | €48,145 | €81,697 | +€33,552 | +69.7% |
| Turnover | 70 | €316,960 | - | -€316,960 | |
| Goods, raw materials, services and sundry goods | 60/61 | €186,796 | - | -€186,796 | |
| Remuneration, social security and pensions | 62 | €86,539 | €116,139 | +€29,600 | +34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,930 | €10,909 | -€1,022 | -8.6% |
| Other operating charges | 640/8 | €623 | €690 | +€66 | +10.7% |
| Gross operating margin | 9900 | €141,198 | €165,515 | +€24,317 | +17.2% |
| Operating profit (loss) | 9901 | €42,105 | €37,777 | -€4,328 | -10.3% |
| Financial income | 75/76B | €176 | €133 | -€44 | -24.8% |
| Recurring financial income | 75 | €176 | €133 | -€44 | -24.8% |
| Financial charges | 65/66B | €1,040 | €513 | -€527 | -50.7% |
| Recurring financial charges | 65 | €1,040 | €513 | -€527 | -50.7% |
| Profit (loss) for the period before taxes | 9903 | €41,241 | €37,397 | -€3,844 | -9.3% |
| Income taxes | 67/77 | €10,020 | €15,665 | +€5,645 | +56.3% |
| Profit (loss) for the period | 9904 | €31,221 | €21,732 | -€9,489 | -30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,221 | €21,732 | -€9,489 | -30.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.