DE PENSMOBIEL: 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 PENSMOBIEL
Largest movements
- Cash +€21,441
up €21,441 (+31.4%), from €68,196 to €89,637
mainly Net result for the year (+€22,025) and Current portion of long-term debt (+€12,542)
- Profit (loss) carried forward +€22,025
up €22,025 (+38.2%), from €57,710 to €79,735
- Tax, wage and social debts -€14,570
down €14,570 (-80.1%), from €18,187 to €3,617
of which Taxes: -€15,000
- Current portion of long-term debt +€12,542
new in 2025: €12,542
- Trade debts +€6,828
up €6,828 (+22.3%), from €30,651 to €37,479
- Other debts -€4,338
down €4,338 (-70.9%), from €6,116 to €1,779
- Gross operating margin -€42,599
down €42,599 (-42.6%), from €99,932 to €57,333
- Financial charges -€3,449
down €3,449 (-64.1%), from €5,377 to €1,928
- Other operating charges -€3,121
down €3,121 (-35.9%), from €8,701 to €5,580
- Staff costs -€1,990
down €1,990 (-24.6%), from €8,095 to €6,105
- Depreciation +€1,328
up €1,328 (+26.3%), from €5,048 to €6,376
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 | €114,664 | €137,152 | +€22,488 | +19.6% |
| Fixed assets | 21/28 | €18,660 | €18,784 | +€124 | +0.7% |
| Tangible fixed assets | 22/27 | €18,660 | €18,784 | +€124 | +0.7% |
| Plant, machinery and equipment | 23 | €2,275 | €6,208 | +€3,932 | +173% |
| Furniture and vehicles | 24 | €16,384 | €12,576 | -€3,808 | -23.2% |
| Current assets | 29/58 | €96,004 | €118,368 | +€22,364 | +23.3% |
| Stocks and contracts in progress | 3 | €2,766 | €2,528 | -€237 | -8.6% |
| Stocks | 30/36 | €2,766 | €2,528 | -€237 | -8.6% |
| Amounts receivable within one year | 40/41 | €25,043 | €26,203 | +€1,161 | +4.6% |
| Trade receivables | 40 | €1,818 | €1,648 | -€170 | -9.4% |
| Other amounts receivable | 41 | €23,224 | €24,555 | +€1,331 | +5.7% |
| Cash at bank and in hand | 54/58 | €68,196 | €89,637 | +€21,441 | +31.4% |
| Total equity and liabilities | 10/49 | €114,664 | €137,152 | +€22,488 | +19.6% |
| Equity | 10/15 | €59,710 | €81,735 | +€22,025 | +36.9% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,710 | €79,735 | +€22,025 | +38.2% |
| Amounts payable | 17/49 | €54,954 | €55,416 | +€463 | +0.8% |
| Amounts payable within one year | 42/48 | €54,954 | €55,416 | +€463 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | - | €12,542 | +€12,542 | |
| Trade debts | 44 | €30,651 | €37,479 | +€6,828 | +22.3% |
| Suppliers | 440/4 | €30,651 | €37,479 | +€6,828 | +22.3% |
| Taxes, remuneration and social security | 45 | €18,187 | €3,617 | -€14,570 | -80.1% |
| Taxes | 450/3 | €18,000 | €3,000 | -€15,000 | -83.3% |
| Remuneration and social security | 454/9 | €187 | €617 | +€430 | +231% |
| Other amounts payable | 47/48 | €6,116 | €1,779 | -€4,338 | -70.9% |
| Remuneration, social security and pensions | 62 | €8,095 | €6,105 | -€1,990 | -24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,048 | €6,376 | +€1,328 | +26.3% |
| Other operating charges | 640/8 | €8,701 | €5,580 | -€3,121 | -35.9% |
| Gross operating margin | 9900 | €99,932 | €57,333 | -€42,599 | -42.6% |
| Operating profit (loss) | 9901 | €78,087 | €39,272 | -€38,816 | -49.7% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €5,377 | €1,928 | -€3,449 | -64.1% |
| Recurring financial charges | 65 | €5,377 | €1,928 | -€3,449 | -64.1% |
| Profit (loss) for the period before taxes | 9903 | €72,710 | €37,354 | -€35,356 | -48.6% |
| Income taxes | 67/77 | €15,000 | €15,328 | +€328 | +2.2% |
| Profit (loss) for the period | 9904 | €57,710 | €22,025 | -€35,685 | -61.8% |
| Profit (loss) for the period to be appropriated | 9905 | €57,710 | €22,025 | -€35,685 | -61.8% |
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 24 October 2026 via checked.be.