De Luifel: what changed
What changed
De Luifel
NACE 88.104, Social work activities without accommodation
filed annual accounts (NBB)
Net result for the year
€19,557
2024 · €47,313-€27,756
Equity
€683,911
2024 · €664,354+€19,557
Cash
€535,798
2024 · €312,225+€223,573
Balance sheet total
€1.6m
2024 · €1.5m+€12,521
Largest movements
Assets
- Cash +€223,573
up €223,573 (+71.6%), from €312,225 to €535,798
mainly Current investments (+€200,000) and Depreciation (+€53,797)
- Current investments -€200,000
no longer reported in 2025 (was €200,000)
Equity and liabilities
- Tax, wage and social debts +€35,152
up €35,152 (+18.0%), from €194,928 to €230,080
- Debts after one year -€33,315
down €33,315 (-5.3%), from €630,694 to €597,379
- Profit (loss) carried forward +€19,557
up €19,557 (+2.9%), from €664,354 to €683,911
Income statement
- Staff costs +€209,480
up €209,480 (+15.2%), from €1.4m to €1.6m
- Gross operating margin +€110,159
up €110,159 (+7.0%), from €1.6m to €1.7m
- Financial charges -€60,925
down €60,925 (-79.9%), from €76,232 to €15,307
of which Non-recurring financial charges: -€59,736
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€47,313
Gross operating margin
+€110,159
Staff costs
-€209,480
Depreciation
+€6,795
Write-downs
-€4,132
Other operating charges
+€7,707
Financial income
+€270
Financial charges
+€60,925
Result 2025
€19,557
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€112,364
Investment
+€155,801
Financing
-€44,567
Cash 2024
€312,225
From operations (derived)
+€112,364
Net result for the year
+€19,557
Depreciation
+€53,797
Receivables within one year
+€1,464
Deferred charges and accrued income
-€10
Trade debts
+€1,804
Tax, wage and social debts
+€35,152
Accrued charges and deferred income
+€600
Investment (derived)
+€155,801
Investment in fixed assets (net)
-€44,199
Current investments
+€200,000
Financing
-€44,567
Debts after one year
-€33,315
Current portion of long-term debt
-€11,252
Not broken down
-€25
Cash 2025
€535,798
brings cash intakes cash outdifference in the filed balance sheets themselves
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,548,971 | €1,561,492 | +€12,521 | +0.8% |
| Fixed assets | 21/28 | €1,026,010 | €1,016,412 | -€9,598 | -0.9% |
| Tangible fixed assets | 22/27 | €1,026,010 | €1,016,412 | -€9,598 | -0.9% |
| Land and buildings | 22 | €1,000,748 | €960,827 | -€39,921 | -4.0% |
| Plant, machinery and equipment | 23 | €16,494 | €45,460 | +€28,966 | +176% |
| Furniture and vehicles | 24 | €8,768 | €10,125 | +€1,357 | +15.5% |
| Current assets | 29/58 | €522,961 | €545,080 | +€22,119 | +4.2% |
| Amounts receivable within one year | 40/41 | €10,736 | €9,272 | -€1,464 | -13.6% |
| Trade receivables | 40 | €8,111 | €4,647 | -€3,464 | -42.7% |
| Other amounts receivable | 41 | €2,625 | €4,625 | +€2,000 | +76.2% |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €312,225 | €535,798 | +€223,573 | +71.6% |
| Deferred charges and accrued income | 490/1 | - | €10 | +€10 | |
| Total equity and liabilities | 10/49 | €1,548,971 | €1,561,492 | +€12,521 | +0.8% |
| Equity | 10/15 | €664,354 | €683,911 | +€19,557 | +2.9% |
| Profit (loss) carried forward | 14 | €664,354 | €683,911 | +€19,557 | +2.9% |
| Amounts payable | 17/49 | €884,617 | €877,581 | -€7,036 | -0.8% |
| Amounts payable after more than one year | 17 | €630,694 | €597,379 | -€33,315 | -5.3% |
| Financial debts | 170/4 | €630,694 | €597,379 | -€33,315 | -5.3% |
| Amounts payable within one year | 42/48 | €252,723 | €278,402 | +€25,679 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €47,314 | €36,062 | -€11,252 | -23.8% |
| Trade debts | 44 | €10,456 | €12,260 | +€1,804 | +17.3% |
| Suppliers | 440/4 | €10,456 | €12,260 | +€1,804 | +17.3% |
| Taxes, remuneration and social security | 45 | €194,928 | €230,080 | +€35,152 | +18.0% |
| Remuneration and social security | 454/9 | €194,928 | €230,080 | +€35,152 | +18.0% |
| Accrued charges and deferred income | 492/3 | €1,200 | €1,800 | +€600 | +50.0% |
| Turnover | 70 | €64,190 | €71,267 | +€7,077 | +11.0% |
| Membership fees, donations, legacies and grants | 73 | €1,623,463 | €1,711,321 | +€87,858 | +5.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €156,358 | €146,771 | -€9,587 | -6.1% |
| Remuneration, social security and pensions | 62 | €1,381,811 | €1,591,291 | +€209,480 | +15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,592 | €53,797 | -€6,795 | -11.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €87 | €4,219 | +€4,132 | +4,749% |
| Other operating charges | 640/8 | €13,393 | €5,686 | -€7,707 | -57.5% |
| Gross operating margin | 9900 | €1,571,265 | €1,681,424 | +€110,159 | +7.0% |
| Operating profit (loss) | 9901 | €115,382 | €26,431 | -€88,951 | -77.1% |
| Financial income | 75/76B | €8,163 | €8,433 | +€270 | +3.3% |
| Recurring financial income | 75 | €8,163 | €6,206 | -€1,957 | -24.0% |
| Non-recurring financial income | 76B | - | €2,227 | +€2,227 | |
| Financial charges | 65/66B | €76,232 | €15,307 | -€60,925 | -79.9% |
| Recurring financial charges | 65 | €14,696 | €13,507 | -€1,189 | -8.1% |
| Non-recurring financial charges | 66B | €61,536 | €1,800 | -€59,736 | -97.1% |
| Profit (loss) for the period before taxes | 9903 | €47,313 | €19,557 | -€27,756 | -58.7% |
| Profit (loss) for the period | 9904 | €47,313 | €19,557 | -€27,756 | -58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,313 | €19,557 | -€27,756 | -58.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.