DE JIVERS: 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 JIVERS
Largest movements
- Cash +€21,353
up €21,353 (+9.3%), from €229,133 to €250,486
mainly Receivables within one year (+€14,242) and Net result for the year (+€10,677)
- Receivables within one year -€14,242
down €14,242 (-57.7%), from €24,675 to €10,433
of which Other amounts receivable: -€7,172
- Reserves +€13,878
up €13,878 (+10.9%), from €127,376 to €141,254
of which Tax-exempt reserves: +€10,677
- Tax, wage and social debts -€8,324
no longer reported in 2025 (was €8,324)
- Other debts +€4,131
up €4,131 (+73.1%), from €5,654 to €9,785
- Contributions -€3,200
down €3,200 (-3.4%), from €93,200 to €90,000
- Purchases and services -€12,522
down €12,522 (-18.3%), from €68,563 to €56,041
- Turnover -€11,612
down €11,612 (-14.0%), from €82,866 to €71,254
- Financial income -€4,822
down €4,822 (-50.6%), from €9,535 to €4,713
of which Financial income: -€8,956
- Gross operating margin +€910
up €910 (+6.4%), from €14,303 to €15,213
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 | €263,768 | €269,765 | +€5,997 | +2.3% |
| Fixed assets | 21/28 | €9,665 | €8,846 | -€819 | -8.5% |
| Tangible fixed assets | 22/27 | €8,549 | €7,730 | -€819 | -9.6% |
| Plant, machinery and equipment | 23 | €5,276 | €4,938 | -€338 | -6.4% |
| Furniture and vehicles | 24 | €3,273 | €2,792 | -€481 | -14.7% |
| Financial fixed assets | 28 | €1,116 | €1,116 | = | 0.0% |
| Current assets | 29/58 | €254,103 | €260,919 | +€6,816 | +2.7% |
| Amounts receivable within one year | 40/41 | €24,675 | €10,433 | -€14,242 | -57.7% |
| Trade receivables | 40 | €8,607 | €1,537 | -€7,070 | -82.1% |
| Other amounts receivable | 41 | €16,068 | €8,896 | -€7,172 | -44.6% |
| Cash at bank and in hand | 54/58 | €229,133 | €250,486 | +€21,353 | +9.3% |
| Deferred charges and accrued income | 490/1 | €295 | - | -€295 | |
| Total equity and liabilities | 10/49 | €263,768 | €269,765 | +€5,997 | +2.3% |
| Equity | 10/15 | €245,620 | €256,298 | +€10,678 | +4.3% |
| Contributions | 10/11 | €93,200 | €90,000 | -€3,200 | -3.4% |
| Reserves | 13 | €127,376 | €141,254 | +€13,878 | +10.9% |
| Non-distributable reserves | 130/1 | €32,695 | €35,896 | +€3,201 | +9.8% |
| Financial assistance | 1313 | €14,095 | €14,096 | +€1 | 0.0% |
| Other | 1319 | €18,600 | €21,800 | +€3,200 | +17.2% |
| Tax-exempt reserves | 132 | €94,681 | €105,358 | +€10,677 | +11.3% |
| Profit (loss) carried forward | 14 | €25,044 | €25,044 | = | 0.0% |
| Amounts payable | 17/49 | €18,148 | €13,467 | -€4,681 | -25.8% |
| Amounts payable within one year | 42/48 | €14,224 | €9,900 | -€4,324 | -30.4% |
| Trade debts | 44 | €246 | €115 | -€131 | -53.3% |
| Suppliers | 440/4 | €246 | €115 | -€131 | -53.3% |
| Taxes, remuneration and social security | 45 | €8,324 | - | -€8,324 | |
| Taxes | 450/3 | €8,324 | - | -€8,324 | |
| Other amounts payable | 47/48 | €5,654 | €9,785 | +€4,131 | +73.1% |
| Accrued charges and deferred income | 492/3 | €3,924 | €3,567 | -€357 | -9.1% |
| Turnover | 70 | €82,866 | €71,254 | -€11,612 | -14.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €68,563 | €56,041 | -€12,522 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,319 | €1,561 | +€242 | +18.3% |
| Other operating charges | 640/8 | €804 | €826 | +€22 | +2.7% |
| Non-recurring operating charges | 66A | €30 | - | -€30 | |
| Gross operating margin | 9900 | €14,303 | €15,213 | +€910 | +6.4% |
| Operating profit (loss) | 9901 | €12,150 | €12,826 | +€676 | +5.6% |
| Financial income | 75/76B | €9,535 | €4,713 | -€4,822 | -50.6% |
| Recurring financial income | 75 | €9,535 | €579 | -€8,956 | -93.9% |
| Non-recurring financial income | 76B | €9,535 | €4,134 | -€5,401 | -56.6% |
| Financial charges | 65/66B | €95 | €184 | +€89 | +93.7% |
| Recurring financial charges | 65 | €95 | €141 | +€46 | +48.4% |
| Non-recurring financial charges | 66B | - | €43 | +€43 | |
| Profit (loss) for the period before taxes | 9903 | €21,590 | €17,355 | -€4,235 | -19.6% |
| Income taxes | 67/77 | €7,419 | €6,678 | -€741 | -10.0% |
| Profit (loss) for the period | 9904 | €14,171 | €10,677 | -€3,494 | -24.7% |
| Transfer to tax-exempt reserves | 689 | €14,171 | €10,677 | -€3,494 | -24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €0 | €0 | = |
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 6 October 2026 via checked.be.