DE PLUS: 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 PLUS
Largest movements
- Cash -€18,701
down €18,701 (-84.1%), from €22,232 to €3,531
mainly Net result for the year (-€27,492) and Receivables within one year (-€1,551)
- Tangible fixed assets -€4,981
down €4,981 (-24.1%), from €20,706 to €15,725
of which Furniture and vehicles: -€2,557
- Receivables within one year +€1,551
up €1,551 (+17.5%), from €8,850 to €10,401
of which Other amounts receivable: +€1,698
- Deferred charges and accrued income +€1,448
up €1,448 (+494%), from €293 to €1,741
- Profit (loss) carried forward -€27,492
down €27,492 (-30.9%), from -€88,939 to -€116,431
- Other debts +€7,100
up €7,100 (+9.1%), from €78,286 to €85,385
- Gross operating margin +€4,481
up €4,481 (+17.5%), from -€25,601 to -€21,120
- Depreciation -€974
down €974 (-16.4%), from €5,955 to €4,981
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 | €52,080 | €31,398 | -€20,683 | -39.7% |
| Fixed assets | 21/28 | €20,706 | €15,725 | -€4,981 | -24.1% |
| Tangible fixed assets | 22/27 | €20,706 | €15,725 | -€4,981 | -24.1% |
| Plant, machinery and equipment | 23 | €12,629 | €10,205 | -€2,424 | -19.2% |
| Furniture and vehicles | 24 | €8,077 | €5,520 | -€2,557 | -31.7% |
| Current assets | 29/58 | €31,374 | €15,672 | -€15,702 | -50.0% |
| Amounts receivable within one year | 40/41 | €8,850 | €10,401 | +€1,551 | +17.5% |
| Trade receivables | 40 | €147 | - | -€147 | |
| Other amounts receivable | 41 | €8,703 | €10,401 | +€1,698 | +19.5% |
| Cash at bank and in hand | 54/58 | €22,232 | €3,531 | -€18,701 | -84.1% |
| Deferred charges and accrued income | 490/1 | €293 | €1,741 | +€1,448 | +494% |
| Total equity and liabilities | 10/49 | €52,080 | €31,398 | -€20,683 | -39.7% |
| Equity | 10/15 | -€26,952 | -€54,444 | -€27,492 | -102% |
| Contributions | 10/11 | €61,987 | €61,987 | = | 0.0% |
| Capital | 10 | €61,987 | €61,987 | = | 0.0% |
| Issued capital | 100 | €61,987 | €61,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,939 | -€116,431 | -€27,492 | -30.9% |
| Amounts payable | 17/49 | €79,033 | €85,841 | +€6,809 | +8.6% |
| Amounts payable within one year | 42/48 | €79,033 | €85,841 | +€6,809 | +8.6% |
| Trade debts | 44 | €670 | €296 | -€374 | -55.8% |
| Suppliers | 440/4 | €670 | €296 | -€374 | -55.8% |
| Taxes, remuneration and social security | 45 | €77 | €160 | +€83 | +107% |
| Taxes | 450/3 | €77 | €160 | +€83 | +107% |
| Other amounts payable | 47/48 | €78,286 | €85,385 | +€7,100 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,955 | €4,981 | -€974 | -16.4% |
| Other operating charges | 640/8 | €903 | €924 | +€21 | +2.4% |
| Gross operating margin | 9900 | -€25,601 | -€21,120 | +€4,481 | +17.5% |
| Operating profit (loss) | 9901 | -€32,459 | -€27,025 | +€5,434 | +16.7% |
| Financial income | 75/76B | €0 | €1 | +€1 | +4,900% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +4,900% |
| Financial charges | 65/66B | €493 | €388 | -€105 | -21.3% |
| Recurring financial charges | 65 | €493 | €388 | -€105 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | -€32,952 | -€27,412 | +€5,540 | +16.8% |
| Income taxes | 67/77 | €77 | €79 | +€2 | +3.0% |
| Profit (loss) for the period | 9904 | -€33,029 | -€27,492 | +€5,538 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,029 | -€27,492 | +€5,538 | +16.8% |
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 13 October 2026 via checked.be.