DE CAIGNY & CO: 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 CAIGNY & CO
Largest movements
- Receivables within one year -€6,579
down €6,579 (-4.3%), from €153,631 to €147,052
of which Other amounts receivable: -€4,749
- Cash +€4,562
up €4,562 (+1,453%), from €314 to €4,876
mainly Receivables within one year (+€6,579) and Net result for the year (+€3,811)
- Tangible fixed assets -€3,643
down €3,643 (-50.2%), from €7,257 to €3,613
of which Other tangible fixed assets: -€3,487
- Other debts -€4,161
down €4,161 (-1.9%), from €218,811 to €214,650
- Trade debts -€4,118
down €4,118 (-85.3%), from €4,829 to €711
- Profit (loss) carried forward +€3,811
up €3,811 (+4.9%), from -€77,205 to -€73,394
- Tax, wage and social debts -€2,135
no longer reported in 2025 (was €2,135)
- Staff costs -€34,586
down €34,586 (-85.0%), from €40,711 to €6,125
- Gross operating margin -€11,455
down €11,455 (-44.4%), from €25,815 to €14,360
- Depreciation -€1,084
down €1,084 (-22.9%), from €4,727 to €3,643
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 | €162,850 | €156,247 | -€6,603 | -4.1% |
| Fixed assets | 21/28 | €7,257 | €3,613 | -€3,643 | -50.2% |
| Tangible fixed assets | 22/27 | €7,257 | €3,613 | -€3,643 | -50.2% |
| Plant, machinery and equipment | 23 | €156 | - | -€156 | |
| Other tangible fixed assets | 26 | €7,100 | €3,613 | -€3,487 | -49.1% |
| Current assets | 29/58 | €155,594 | €152,633 | -€2,960 | -1.9% |
| Amounts receivable within one year | 40/41 | €153,631 | €147,052 | -€6,579 | -4.3% |
| Trade receivables | 40 | €148,500 | €146,670 | -€1,830 | -1.2% |
| Other amounts receivable | 41 | €5,131 | €382 | -€4,749 | -92.6% |
| Cash at bank and in hand | 54/58 | €314 | €4,876 | +€4,562 | +1,453% |
| Deferred charges and accrued income | 490/1 | €1,648 | €706 | -€943 | -57.2% |
| Total equity and liabilities | 10/49 | €162,850 | €156,247 | -€6,603 | -4.1% |
| Equity | 10/15 | -€62,925 | -€59,114 | +€3,811 | +6.1% |
| Contributions | 10/11 | €12,420 | €12,420 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,205 | -€73,394 | +€3,811 | +4.9% |
| Amounts payable | 17/49 | €225,775 | €215,361 | -€10,414 | -4.6% |
| Amounts payable within one year | 42/48 | €225,775 | €215,361 | -€10,414 | -4.6% |
| Trade debts | 44 | €4,829 | €711 | -€4,118 | -85.3% |
| Suppliers | 440/4 | €4,829 | €711 | -€4,118 | -85.3% |
| Taxes, remuneration and social security | 45 | €2,135 | - | -€2,135 | |
| Remuneration and social security | 454/9 | €2,135 | - | -€2,135 | |
| Other amounts payable | 47/48 | €218,811 | €214,650 | -€4,161 | -1.9% |
| Remuneration, social security and pensions | 62 | €40,711 | €6,125 | -€34,586 | -85.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,727 | €3,643 | -€1,084 | -22.9% |
| Other operating charges | 640/8 | €633 | €696 | +€64 | +10.1% |
| Gross operating margin | 9900 | €25,815 | €14,360 | -€11,455 | -44.4% |
| Operating profit (loss) | 9901 | -€20,256 | €3,896 | +€24,152 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €100 | €85 | -€15 | -15.1% |
| Recurring financial charges | 65 | €100 | €85 | -€15 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | -€20,356 | €3,811 | +€24,167 | |
| Profit (loss) for the period | 9904 | -€20,356 | €3,811 | +€24,167 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,356 | €3,811 | +€24,167 |
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 29 October 2026 via checked.be.