De Gelegenheid: 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 Gelegenheid
Largest movements
- Tangible fixed assets -€12,556
down €12,556 (-19.2%), from €65,238 to €52,682
of which Plant, machinery and equipment: -€11,111
- Receivables within one year +€8,115
up €8,115 (+13.6%), from €59,803 to €67,918
of which Other amounts receivable: +€8,013
- Cash -€3,108
no longer reported in 2025 (was €3,108)
mainly Advances received (-€19,050) and Net result for the year (-€11,551)
- Trade debts +€22,225
up €22,225 (+144%), from €15,421 to €37,646
- Advances received -€19,050
no longer reported in 2025 (was €19,050)
- Profit (loss) carried forward -€11,551
down €11,551 (-84.8%), from €13,622 to €2,071
- Debts after one year -€6,824
down €6,824 (-11.9%), from €57,260 to €50,437
- Short-term financial debts +€5,024
new in 2025: €5,024
- Gross operating margin -€26,532
down €26,532 (-68.6%), from €38,671 to €12,139
- Depreciation +€4,436
up €4,436 (+33.2%), from €13,341 to €17,777
- Taxes -€3,833
down €3,833 (-95.6%), from €4,008 to €175
- Financial charges -€3,656
down €3,656 (-43.7%), from €8,372 to €4,716
- Other operating charges +€1,656
up €1,656 (+68.0%), from €2,435 to €4,091
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 | €129,142 | €121,675 | -€7,467 | -5.8% |
| Fixed assets | 21/28 | €65,238 | €52,682 | -€12,556 | -19.2% |
| Tangible fixed assets | 22/27 | €65,238 | €52,682 | -€12,556 | -19.2% |
| Plant, machinery and equipment | 23 | €53,906 | €42,796 | -€11,111 | -20.6% |
| Furniture and vehicles | 24 | €11,332 | €7,516 | -€3,815 | -33.7% |
| Other tangible fixed assets | 26 | - | €2,370 | +€2,370 | |
| Current assets | 29/58 | €63,904 | €68,993 | +€5,089 | +8.0% |
| Stocks and contracts in progress | 3 | €746 | €672 | -€74 | -10.0% |
| Stocks | 30/36 | €746 | €672 | -€74 | -10.0% |
| Amounts receivable within one year | 40/41 | €59,803 | €67,918 | +€8,115 | +13.6% |
| Trade receivables | 40 | €7,217 | €7,319 | +€102 | +1.4% |
| Other amounts receivable | 41 | €52,586 | €60,599 | +€8,013 | +15.2% |
| Cash at bank and in hand | 54/58 | €3,108 | - | -€3,108 | |
| Deferred charges and accrued income | 490/1 | €247 | €403 | +€157 | +63.4% |
| Total equity and liabilities | 10/49 | €129,142 | €121,675 | -€7,467 | -5.8% |
| Equity | 10/15 | €18,622 | €7,071 | -€11,551 | -62.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,622 | €2,071 | -€11,551 | -84.8% |
| Amounts payable | 17/49 | €110,520 | €114,603 | +€4,084 | +3.7% |
| Amounts payable after more than one year | 17 | €57,260 | €50,437 | -€6,824 | -11.9% |
| Financial debts | 170/4 | €57,260 | €50,437 | -€6,824 | -11.9% |
| Amounts payable within one year | 42/48 | €51,589 | €62,497 | +€10,907 | +21.1% |
| Current portion of amounts payable after more than one year | 42 | €12,690 | €15,782 | +€3,093 | +24.4% |
| Financial debts | 43 | - | €5,024 | +€5,024 | |
| Credit institutions | 430/8 | - | €5,024 | +€5,024 | |
| Trade debts | 44 | €15,421 | €37,646 | +€22,225 | +144% |
| Suppliers | 440/4 | €15,421 | €37,646 | +€22,225 | +144% |
| Advances received on contracts in progress | 46 | €19,050 | - | -€19,050 | |
| Taxes, remuneration and social security | 45 | €4,429 | €4,044 | -€385 | -8.7% |
| Taxes | 450/3 | €4,429 | €4,044 | -€385 | -8.7% |
| Accrued charges and deferred income | 492/3 | €1,670 | €1,670 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,341 | €17,777 | +€4,436 | +33.2% |
| Other operating charges | 640/8 | €2,435 | €4,091 | +€1,656 | +68.0% |
| Gross operating margin | 9900 | €38,671 | €12,139 | -€26,532 | -68.6% |
| Operating profit (loss) | 9901 | €22,895 | -€9,728 | -€32,623 | |
| Financial income | 75/76B | €3,107 | €3,068 | -€39 | -1.2% |
| Recurring financial income | 75 | €3,107 | €3,068 | -€39 | -1.2% |
| Financial charges | 65/66B | €8,372 | €4,716 | -€3,656 | -43.7% |
| Recurring financial charges | 65 | €8,372 | €4,716 | -€3,656 | -43.7% |
| Profit (loss) for the period before taxes | 9903 | €17,630 | -€11,376 | -€29,006 | |
| Income taxes | 67/77 | €4,008 | €175 | -€3,833 | -95.6% |
| Profit (loss) for the period | 9904 | €13,622 | -€11,551 | -€25,173 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,622 | -€11,551 | -€25,173 |
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 23 October 2026 via checked.be.