DE CE FLOOR: 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 CE FLOOR
Largest movements
- Cash +€18,516
up €18,516 (+75.7%), from €24,468 to €42,985
mainly Trade debts (+€12,375) and Other debts (+€8,980)
- Receivables within one year +€12,592
up €12,592 (+20.5%), from €61,435 to €74,027
of which Other amounts receivable: +€7,695
- Tangible fixed assets -€2,661
down €2,661 (-42.6%), from €6,248 to €3,587
of which Furniture and vehicles: -€1,355
- Trade debts +€12,375
up €12,375 (+17.6%), from €70,187 to €82,562
- Other debts +€8,980
up €8,980 (+297%), from €3,025 to €12,006
- Profit (loss) carried forward +€8,259
up €8,259 (+22.1%), from -€37,394 to -€29,135
- Tax, wage and social debts +€2,796
up €2,796 (+15.3%), from €18,252 to €21,048
of which Taxes: +€1,606
- Staff costs -€11,447
down €11,447 (-12.0%), from €95,659 to €84,212
- Gross operating margin +€1,146
up €1,146 (+1.1%), from €106,444 to €107,590
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 | €201,972 | €233,505 | +€31,533 | +15.6% |
| Fixed assets | 21/28 | €6,248 | €3,587 | -€2,661 | -42.6% |
| Tangible fixed assets | 22/27 | €6,248 | €3,587 | -€2,661 | -42.6% |
| Furniture and vehicles | 24 | €2,071 | €716 | -€1,355 | -65.4% |
| Other tangible fixed assets | 26 | €4,177 | €2,871 | -€1,306 | -31.3% |
| Current assets | 29/58 | €195,725 | €229,918 | +€34,194 | +17.5% |
| Stocks and contracts in progress | 3 | €105,278 | €107,064 | +€1,786 | +1.7% |
| Stocks | 30/36 | €105,278 | €107,064 | +€1,786 | +1.7% |
| Amounts receivable within one year | 40/41 | €61,435 | €74,027 | +€12,592 | +20.5% |
| Trade receivables | 40 | €15,710 | €20,607 | +€4,897 | +31.2% |
| Other amounts receivable | 41 | €45,725 | €53,420 | +€7,695 | +16.8% |
| Cash at bank and in hand | 54/58 | €24,468 | €42,985 | +€18,516 | +75.7% |
| Deferred charges and accrued income | 490/1 | €4,543 | €5,842 | +€1,299 | +28.6% |
| Total equity and liabilities | 10/49 | €201,972 | €233,505 | +€31,533 | +15.6% |
| Equity | 10/15 | €98,726 | €106,985 | +€8,259 | +8.4% |
| Contributions | 10/11 | €67,888 | €67,888 | = | 0.0% |
| Reserves | 13 | €68,232 | €68,232 | = | 0.0% |
| Distributable reserves | 133 | €68,232 | €68,232 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,394 | -€29,135 | +€8,259 | +22.1% |
| Amounts payable | 17/49 | €103,247 | €126,521 | +€23,274 | +22.5% |
| Amounts payable within one year | 42/48 | €94,520 | €117,676 | +€23,156 | +24.5% |
| Trade debts | 44 | €70,187 | €82,562 | +€12,375 | +17.6% |
| Suppliers | 440/4 | €70,187 | €82,562 | +€12,375 | +17.6% |
| Advances received on contracts in progress | 46 | €3,056 | €2,061 | -€995 | -32.6% |
| Taxes, remuneration and social security | 45 | €18,252 | €21,048 | +€2,796 | +15.3% |
| Taxes | 450/3 | €2,739 | €4,345 | +€1,606 | +58.6% |
| Remuneration and social security | 454/9 | €15,513 | €16,703 | +€1,190 | +7.7% |
| Other amounts payable | 47/48 | €3,025 | €12,006 | +€8,980 | +297% |
| Accrued charges and deferred income | 492/3 | €8,726 | €8,845 | +€118 | +1.4% |
| Remuneration, social security and pensions | 62 | €95,659 | €84,212 | -€11,447 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,189 | €2,661 | -€528 | -16.6% |
| Other operating charges | 640/8 | €9,723 | €10,210 | +€487 | +5.0% |
| Gross operating margin | 9900 | €106,444 | €107,590 | +€1,146 | +1.1% |
| Operating profit (loss) | 9901 | -€2,127 | €10,507 | +€12,634 | |
| Financial income | 75/76B | €460 | €491 | +€31 | +6.7% |
| Recurring financial income | 75 | €460 | €491 | +€31 | +6.7% |
| Financial charges | 65/66B | €3,315 | €2,740 | -€576 | -17.4% |
| Recurring financial charges | 65 | €3,315 | €2,740 | -€576 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,982 | €8,259 | +€13,241 | |
| Profit (loss) for the period | 9904 | -€4,982 | €8,259 | +€13,241 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,982 | €8,259 | +€13,241 |
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 25 October 2026 via checked.be.