DE IURE: 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 IURE
Largest movements
- Receivables within one year +€21,391
up €21,391 (+15.7%), from €136,509 to €157,900
of which Other amounts receivable: +€21,585
- Cash -€4,591
down €4,591 (-11.7%), from €39,241 to €34,650
mainly Receivables within one year (-€21,391) and Tax, wage and social debts (-€1,549)
- Reserves +€17,628
up €17,628 (+11.2%), from €157,250 to €174,877
of which Distributable reserves: +€17,628
- Gross operating margin +€876
up €876 (+4.8%), from €18,167 to €19,043
- Financial income +€761
up €761 (+10.0%), from €7,645 to €8,406
- Taxes +€677
up €677 (+7.8%), from €8,643 to €9,320
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 | €183,346 | €200,860 | +€17,514 | +9.6% |
| Current assets | 29/58 | €183,346 | €200,860 | +€17,514 | +9.6% |
| Amounts receivable within one year | 40/41 | €136,509 | €157,900 | +€21,391 | +15.7% |
| Trade receivables | 40 | €194 | €0 | -€194 | -100.0% |
| Other amounts receivable | 41 | €136,316 | €157,900 | +€21,585 | +15.8% |
| Cash at bank and in hand | 54/58 | €39,241 | €34,650 | -€4,591 | -11.7% |
| Deferred charges and accrued income | 490/1 | €7,596 | €8,309 | +€714 | +9.4% |
| Total equity and liabilities | 10/49 | €183,346 | €200,860 | +€17,514 | +9.6% |
| Equity | 10/15 | €169,650 | €187,277 | +€17,628 | +10.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €157,250 | €174,877 | +€17,628 | +11.2% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €155,395 | €173,022 | +€17,628 | +11.3% |
| Amounts payable | 17/49 | €13,696 | €13,582 | -€114 | -0.8% |
| Amounts payable within one year | 42/48 | €12,756 | €12,706 | -€50 | -0.4% |
| Trade debts | 44 | €130 | €1,629 | +€1,499 | +1153.0% |
| Suppliers | 440/4 | €130 | €1,629 | +€1,499 | +1153.0% |
| Taxes, remuneration and social security | 45 | €12,626 | €11,078 | -€1,549 | -12.3% |
| Taxes | 450/3 | €12,626 | €11,078 | -€1,549 | -12.3% |
| Accrued charges and deferred income | 492/3 | €940 | €876 | -€64 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €18,167 | €19,043 | +€876 | +4.8% |
| Operating profit (loss) | 9901 | €17,782 | €18,655 | +€873 | +4.9% |
| Financial income | 75/76B | €7,645 | €8,406 | +€761 | +10.0% |
| Recurring financial income | 75 | €7,645 | €8,406 | +€761 | +10.0% |
| Financial charges | 65/66B | €54 | €114 | +€60 | +111.0% |
| Recurring financial charges | 65 | €54 | €114 | +€60 | +111.0% |
| Profit (loss) for the period before taxes | 9903 | €25,373 | €26,948 | +€1,575 | +6.2% |
| Income taxes | 67/77 | €8,643 | €9,320 | +€677 | +7.8% |
| Profit (loss) for the period | 9904 | €16,730 | €17,628 | +€898 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,730 | €17,628 | +€898 | +5.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.