DE GEZUSTERS CAFMEYER: what changed
Two fiscal 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 GEZUSTERS CAFMEYER
Largest movements
- Tangible fixed assets -€16,775
down €16,775 (-6.5%), from €256,648 to €239,873
- Cash -€10,244
down €10,244 (-80.0%), from €12,808 to €2,564
mainly Net result for the year (-€27,995) and Receivables within one year (-€4,931)
- Receivables within one year +€4,931
new in 2025: €4,931
- Reserves -€27,995
down €27,995 (-21.2%), from €131,796 to €103,801
of which Tax-exempt reserves: -€129,958
- Other debts +€6,900
up €6,900 (+42.5%), from €16,253 to €23,154
- Taxes +€36,369
new in 2025: €36,369
- Gross operating margin +€31,825
up €31,825, from -€2,273 to €29,552
- Depreciation -€12,581
down €12,581 (-42.9%), from €29,356 to €16,775
- Other operating charges -€329
down €329 (-14.9%), from €2,211 to €1,882
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.
Cash bridge derived
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 | €269,568 | €247,482 | -€22,086 | -8.2% |
| Fixed assets | 21/28 | €256,648 | €239,873 | -€16,775 | -6.5% |
| Tangible fixed assets | 22/27 | €256,648 | €239,873 | -€16,775 | -6.5% |
| Land and buildings | 22 | €256,648 | €239,873 | -€16,775 | -6.5% |
| Current assets | 29/58 | €12,921 | €7,609 | -€5,312 | -41.1% |
| Amounts receivable within one year | 40/41 | - | €4,931 | +€4,931 | |
| Other amounts receivable | 41 | - | €4,931 | +€4,931 | |
| Cash at bank and in hand | 54/58 | €12,808 | €2,564 | -€10,244 | -80.0% |
| Deferred charges and accrued income | 490/1 | €113 | €114 | +€1 | +1.0% |
| Total equity and liabilities | 10/49 | €269,568 | €247,482 | -€22,086 | -8.2% |
| Equity | 10/15 | €249,695 | €221,700 | -€27,995 | -11.2% |
| Contributions | 10/11 | €12,253 | €12,253 | = | 0.0% |
| Reserves | 13 | €131,796 | €103,801 | -€27,995 | -21.2% |
| Tax-exempt reserves | 132 | €129,958 | €0 | -€129,958 | -100.0% |
| Distributable reserves | 133 | €1,838 | €103,801 | +€101,963 | +5547.5% |
| Profit (loss) carried forward | 14 | €105,645 | €105,645 | = | 0.0% |
| Amounts payable | 17/49 | €19,873 | €25,782 | +€5,909 | +29.7% |
| Amounts payable within one year | 42/48 | €17,515 | €23,335 | +€5,820 | +33.2% |
| Trade debts | 44 | €1,262 | €182 | -€1,081 | -85.6% |
| Suppliers | 440/4 | €1,262 | €182 | -€1,081 | -85.6% |
| Other amounts payable | 47/48 | €16,253 | €23,154 | +€6,900 | +42.5% |
| Accrued charges and deferred income | 492/3 | €2,357 | €2,447 | +€89 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,356 | €16,775 | -€12,581 | -42.9% |
| Other operating charges | 640/8 | €2,211 | €1,882 | -€329 | -14.9% |
| Gross operating margin | 9900 | -€2,273 | €29,552 | +€31,825 | |
| Operating profit (loss) | 9901 | -€33,840 | €10,895 | +€44,735 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €2,469 | €2,522 | +€53 | +2.1% |
| Recurring financial charges | 65 | €2,469 | €2,522 | +€53 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | -€36,308 | €8,374 | +€44,682 | |
| Income taxes | 67/77 | - | €36,369 | +€36,369 | |
| Profit (loss) for the period | 9904 | -€36,308 | -€27,995 | +€8,313 | +22.9% |
| Transfer from tax-exempt reserves | 789 | - | €129,958 | +€129,958 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,308 | €101,963 | +€138,272 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.