DE MEYERE: 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 MEYERE
Largest movements
- Cash -€6,683
down €6,683 (-8.1%), from €82,982 to €76,299
mainly Deferred charges and accrued income (-€4,868) and Tax, wage and social debts (-€1,893)
- Deferred charges and accrued income +€4,868
new in 2025: €4,868
- Tax, wage and social debts -€1,893
down €1,893 (-94.6%), from €2,002 to €109
- Gross operating margin -€4,703
down €4,703 (-60.3%), from €7,800 to €3,098
- Financial income +€2,304
up €2,304 (+959.6%), from €240 to €2,544
- Taxes +€2,032
up €2,032 (+300.8%), from €676 to €2,708
- Depreciation +€741
up €741 (+386.1%), from €192 to €933
- Other operating charges +€716
up €716 (+509.7%), from €141 to €857
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 | €161,603 | €160,799 | -€805 | -0.5% |
| Fixed assets | 21/28 | €807 | €1,585 | +€779 | +96.5% |
| Tangible fixed assets | 22/27 | €807 | €1,585 | +€779 | +96.5% |
| Furniture and vehicles | 24 | €807 | €1,585 | +€779 | +96.5% |
| Current assets | 29/58 | €160,797 | €159,214 | -€1,583 | -1.0% |
| Amounts receivable within one year | 40/41 | €77,814 | €78,047 | +€232 | +0.3% |
| Trade receivables | 40 | €1,142 | - | -€1,142 | |
| Other amounts receivable | 41 | €76,672 | €78,047 | +€1,374 | +1.8% |
| Cash at bank and in hand | 54/58 | €82,982 | €76,299 | -€6,683 | -8.1% |
| Deferred charges and accrued income | 490/1 | - | €4,868 | +€4,868 | |
| Total equity and liabilities | 10/49 | €161,603 | €160,799 | -€805 | -0.5% |
| Equity | 10/15 | €159,601 | €160,690 | +€1,089 | +0.7% |
| Contributions | 10/11 | €71,900 | €71,900 | = | 0.0% |
| Capital | 10 | €71,900 | €71,900 | = | 0.0% |
| Issued capital | 100 | €71,900 | €71,900 | = | 0.0% |
| Reserves | 13 | €87,701 | €88,790 | +€1,089 | +1.2% |
| Non-distributable reserves | 130/1 | €7,190 | €7,190 | = | 0.0% |
| Legal reserve | 130 | €7,190 | €7,190 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,269 | €2,269 | = | 0.0% |
| Distributable reserves | 133 | €78,242 | €79,331 | +€1,089 | +1.4% |
| Amounts payable | 17/49 | €2,002 | €109 | -€1,893 | -94.6% |
| Amounts payable within one year | 42/48 | €2,002 | €109 | -€1,893 | -94.6% |
| Taxes, remuneration and social security | 45 | €2,002 | €109 | -€1,893 | -94.6% |
| Taxes | 450/3 | €2,002 | €109 | -€1,893 | -94.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €192 | €933 | +€741 | +386.1% |
| Other operating charges | 640/8 | €141 | €857 | +€716 | +509.7% |
| Gross operating margin | 9900 | €7,800 | €3,098 | -€4,703 | -60.3% |
| Operating profit (loss) | 9901 | €7,468 | €1,308 | -€6,160 | -82.5% |
| Financial income | 75/76B | €240 | €2,544 | +€2,304 | +959.6% |
| Recurring financial income | 75 | €240 | €2,544 | +€2,304 | +959.6% |
| Financial charges | 65/66B | €317 | €55 | -€262 | -82.7% |
| Recurring financial charges | 65 | €317 | €55 | -€262 | -82.7% |
| Profit (loss) for the period before taxes | 9903 | €7,391 | €3,796 | -€3,594 | -48.6% |
| Income taxes | 67/77 | €676 | €2,708 | +€2,032 | +300.8% |
| Profit (loss) for the period | 9904 | €6,715 | €1,089 | -€5,626 | -83.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,715 | €1,089 | -€5,626 | -83.8% |
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 12 October 2026 via checked.be.