de rioolspecialist: 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 rioolspecialist
Largest movements
- Receivables within one year -€19,994
down €19,994 (-73.6%), from €27,152 to €7,158
of which Trade receivables: -€21,714
- Cash -€2,897
down €2,897 (-37.3%), from €7,770 to €4,873
mainly Net result for the year (-€23,058) and Other debts (-€6,188)
- Deferred charges and accrued income -€1,179
down €1,179 (-100%), from €1,179 to €0
- Reserves -€12,560
down €12,560 (-100%), from €12,560 to €0
- Profit (loss) carried forward -€10,498
down €10,498, from €17 to -€10,481
- Trade debts +€7,177
up €7,177 (+83.9%), from €8,553 to €15,730
- Other debts -€6,188
down €6,188 (-100%), from €6,188 to €0
- Tax, wage and social debts -€2,000
down €2,000 (-70.6%), from €2,832 to €832
of which Remuneration and social security: -€2,000
- Gross operating margin -€47,240
down €47,240, from €36,693 to -€10,548
- Other operating charges +€9,917
up €9,917 (+848%), from €1,170 to €11,087
- Taxes -€832
down €832 (-100%), from €832 to €0
- Financial charges +€774
up €774 (+117%), from €662 to €1,435
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 | €36,351 | €12,281 | -€24,070 | -66.2% |
| Fixed assets | 21/28 | €250 | €250 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €36,101 | €12,031 | -€24,070 | -66.7% |
| Amounts receivable within one year | 40/41 | €27,152 | €7,158 | -€19,994 | -73.6% |
| Trade receivables | 40 | €26,098 | €4,384 | -€21,714 | -83.2% |
| Other amounts receivable | 41 | €1,054 | €2,774 | +€1,720 | +163% |
| Cash at bank and in hand | 54/58 | €7,770 | €4,873 | -€2,897 | -37.3% |
| Deferred charges and accrued income | 490/1 | €1,179 | €0 | -€1,179 | -100% |
| Total equity and liabilities | 10/49 | €36,351 | €12,281 | -€24,070 | -66.2% |
| Equity | 10/15 | €18,777 | -€4,281 | -€23,058 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €12,560 | €0 | -€12,560 | -100% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Tax-exempt reserves | 132 | €5,000 | €0 | -€5,000 | -100% |
| Distributable reserves | 133 | €5,700 | €0 | -€5,700 | -100% |
| Profit (loss) carried forward | 14 | €17 | -€10,481 | -€10,498 | |
| Amounts payable | 17/49 | €17,574 | €16,563 | -€1,012 | -5.8% |
| Amounts payable within one year | 42/48 | €17,574 | €16,563 | -€1,012 | -5.8% |
| Trade debts | 44 | €8,553 | €15,730 | +€7,177 | +83.9% |
| Suppliers | 440/4 | €8,553 | €15,730 | +€7,177 | +83.9% |
| Taxes, remuneration and social security | 45 | €2,832 | €832 | -€2,000 | -70.6% |
| Taxes | 450/3 | €832 | €832 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | €6,188 | €0 | -€6,188 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €227 | €0 | -€227 | -100% |
| Other operating charges | 640/8 | €1,170 | €11,087 | +€9,917 | +848% |
| Gross operating margin | 9900 | €36,693 | -€10,548 | -€47,240 | |
| Operating profit (loss) | 9901 | €35,296 | -€21,635 | -€56,931 | |
| Financial income | 75/76B | €370 | €12 | -€357 | -96.7% |
| Recurring financial income | 75 | €370 | €12 | -€357 | -96.7% |
| Financial charges | 65/66B | €662 | €1,435 | +€774 | +117% |
| Recurring financial charges | 65 | €662 | €1,435 | +€774 | +117% |
| Profit (loss) for the period before taxes | 9903 | €35,004 | -€23,058 | -€58,062 | |
| Income taxes | 67/77 | €832 | €0 | -€832 | -100% |
| Profit (loss) for the period | 9904 | €34,171 | -€23,058 | -€57,229 | |
| Transfer from tax-exempt reserves | 789 | - | €5,000 | +€5,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,171 | -€18,058 | -€52,229 |
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 21 October 2026 via checked.be.