DE MEYER LIEVE: 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 LIEVE
Largest movements
- Current investments +€21,433
up €21,433 (+16.9%), from €127,171 to €148,604
- Receivables within one year -€9,820
down €9,820 (-35.2%), from €27,864 to €18,044
of which Trade receivables: -€8,775
- Cash +€7,221
up €7,221 (+267%), from €2,702 to €9,923
mainly Other debts (+€23,335) and Net result for the year (+€17,825)
- Deferred charges and accrued income -€4,348
down €4,348 (-99.3%), from €4,380 to €31
- Other debts +€23,335
up €23,335 (+292%), from €8,001 to €31,336
- Reserves -€8,597
down €8,597 (-7.1%), from €121,235 to €112,638
of which Distributable reserves: -€8,597
- Trade debts -€3,862
down €3,862 (-42.3%), from €9,129 to €5,268
- Accrued charges and deferred income +€3,627
new in 2025: €3,627
- Gross operating margin +€11,260
up €11,260 (+61.8%), from €18,225 to €29,485
- Taxes +€3,509
up €3,509 (+54.9%), from €6,386 to €9,895
- Financial charges -€1,239
down €1,239 (-77.0%), from €1,610 to €370
- Other operating charges -€680
down €680 (-36.7%), from €1,854 to €1,174
- Financial income -€585
down €585 (-66.5%), from €880 to €295
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 | €162,700 | €176,671 | +€13,971 | +8.6% |
| Fixed assets | 21/28 | €583 | €68 | -€514 | -88.3% |
| Intangible fixed assets | 21 | €240 | - | -€240 | |
| Tangible fixed assets | 22/27 | €343 | €68 | -€274 | -80.0% |
| Furniture and vehicles | 24 | €343 | €68 | -€274 | -80.0% |
| Current assets | 29/58 | €162,117 | €176,603 | +€14,486 | +8.9% |
| Amounts receivable within one year | 40/41 | €27,864 | €18,044 | -€9,820 | -35.2% |
| Trade receivables | 40 | €25,916 | €17,141 | -€8,775 | -33.9% |
| Other amounts receivable | 41 | €1,948 | €903 | -€1,045 | -53.6% |
| Current investments | 50/53 | €127,171 | €148,604 | +€21,433 | +16.9% |
| Cash at bank and in hand | 54/58 | €2,702 | €9,923 | +€7,221 | +267% |
| Deferred charges and accrued income | 490/1 | €4,380 | €31 | -€4,348 | -99.3% |
| Total equity and liabilities | 10/49 | €162,700 | €176,671 | +€13,971 | +8.6% |
| Equity | 10/15 | €139,647 | €131,050 | -€8,597 | -6.2% |
| Contributions | 10/11 | €18,412 | €18,412 | = | 0.0% |
| Reserves | 13 | €121,235 | €112,638 | -€8,597 | -7.1% |
| Tax-exempt reserves | 132 | €52 | €52 | = | 0.0% |
| Distributable reserves | 133 | €121,184 | €112,586 | -€8,597 | -7.1% |
| Amounts payable | 17/49 | €23,052 | €45,621 | +€22,569 | +97.9% |
| Amounts payable within one year | 42/48 | €23,052 | €41,993 | +€18,941 | +82.2% |
| Financial debts | 43 | - | €243 | +€243 | |
| Credit institutions | 430/8 | - | €243 | +€243 | |
| Trade debts | 44 | €9,129 | €5,268 | -€3,862 | -42.3% |
| Suppliers | 440/4 | €9,129 | €5,268 | -€3,862 | -42.3% |
| Taxes, remuneration and social security | 45 | €5,922 | €5,147 | -€775 | -13.1% |
| Taxes | 450/3 | €5,922 | €5,147 | -€774 | -13.1% |
| Remuneration and social security | 454/9 | €0 | - | -€0 | |
| Other amounts payable | 47/48 | €8,001 | €31,336 | +€23,335 | +292% |
| Accrued charges and deferred income | 492/3 | - | €3,627 | +€3,627 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €793 | €514 | -€279 | -35.1% |
| Other operating charges | 640/8 | €1,854 | €1,174 | -€680 | -36.7% |
| Gross operating margin | 9900 | €18,225 | €29,485 | +€11,260 | +61.8% |
| Operating profit (loss) | 9901 | €15,578 | €27,797 | +€12,219 | +78.4% |
| Financial income | 75/76B | €880 | €295 | -€585 | -66.5% |
| Recurring financial income | 75 | €880 | €295 | -€585 | -66.5% |
| Financial charges | 65/66B | €1,610 | €370 | -€1,239 | -77.0% |
| Recurring financial charges | 65 | €1,610 | €370 | -€1,239 | -77.0% |
| Profit (loss) for the period before taxes | 9903 | €14,848 | €27,721 | +€12,872 | +86.7% |
| Income taxes | 67/77 | €6,386 | €9,895 | +€3,509 | +54.9% |
| Profit (loss) for the period | 9904 | €8,462 | €17,825 | +€9,363 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €8,462 | €17,825 | +€9,363 | +111% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.