DE MEYER - GEBRUERS: 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 MEYER - GEBRUERS
Largest movements
- Cash +€16,872
up €16,872 (+129%), from €13,094 to €29,966
mainly Net result for the year (+€40,143) and Accrued charges and deferred income (+€25,542)
- Receivables within one year +€14,520
new in 2025: €14,520
- Deferred charges and accrued income -€7,981
down €7,981 (-29.5%), from €27,046 to €19,065
- Debts after one year -€42,689
down €42,689 (-20.0%), from €213,445 to €170,756
- Profit (loss) carried forward +€30,143
up €30,143 (+1,351%), from €2,232 to €32,375
- Accrued charges and deferred income +€25,542
up €25,542 (+538%), from €4,750 to €30,292
- Reserves +€10,000
up €10,000 (+20.0%), from €50,000 to €60,000
- Gross operating margin +€46,807
up €46,807 (+250%), from €18,724 to €65,531
- Taxes +€14,125
new in 2025: €14,125
- Financial charges -€5,020
down €5,020 (-32.0%), from €15,664 to €10,644
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 | €415,140 | €438,551 | +€23,411 | +5.6% |
| Current assets | 29/58 | €415,140 | €438,551 | +€23,411 | +5.6% |
| Amounts receivable within one year | 40/41 | - | €14,520 | +€14,520 | |
| Trade receivables | 40 | - | €14,520 | +€14,520 | |
| Current investments | 50/53 | €375,000 | €375,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,094 | €29,966 | +€16,872 | +129% |
| Deferred charges and accrued income | 490/1 | €27,046 | €19,065 | -€7,981 | -29.5% |
| Total equity and liabilities | 10/49 | €415,140 | €438,551 | +€23,411 | +5.6% |
| Equity | 10/15 | €152,232 | €192,375 | +€40,143 | +26.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €60,000 | +€10,000 | +20.0% |
| Non-distributable reserves | 130/1 | €50,000 | €60,000 | +€10,000 | +20.0% |
| Legal reserve | 130 | - | €10,000 | +€10,000 | |
| Reserves not available under the articles | 1311 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,232 | €32,375 | +€30,143 | +1,351% |
| Amounts payable | 17/49 | €262,908 | €246,176 | -€16,732 | -6.4% |
| Amounts payable after more than one year | 17 | €213,445 | €170,756 | -€42,689 | -20.0% |
| Financial debts | 170/4 | €213,445 | €170,756 | -€42,689 | -20.0% |
| Amounts payable within one year | 42/48 | €44,713 | €45,129 | +€415 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €42,689 | €42,689 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,024 | €2,440 | +€415 | +20.5% |
| Taxes | 450/3 | €2,024 | €2,440 | +€415 | +20.5% |
| Accrued charges and deferred income | 492/3 | €4,750 | €30,292 | +€25,542 | +538% |
| Other operating charges | 640/8 | €827 | €619 | -€208 | -25.2% |
| Gross operating margin | 9900 | €18,724 | €65,531 | +€46,807 | +250% |
| Operating profit (loss) | 9901 | €17,896 | €64,912 | +€47,015 | +263% |
| Financial charges | 65/66B | €15,664 | €10,644 | -€5,020 | -32.0% |
| Recurring financial charges | 65 | €15,664 | €10,644 | -€5,020 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €2,232 | €54,268 | +€52,036 | +2,331% |
| Income taxes | 67/77 | - | €14,125 | +€14,125 | |
| Profit (loss) for the period | 9904 | €2,232 | €40,143 | +€37,911 | +1,699% |
| Profit (loss) for the period to be appropriated | 9905 | €2,232 | €40,143 | +€37,911 | +1,699% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.