De Ryck Simon: 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 Ryck Simon
Largest movements
- Tangible fixed assets -€16,697
down €16,697 (-21.9%), from €76,198 to €59,501
of which Furniture and vehicles: -€11,426
- Receivables within one year -€10,525
down €10,525 (-33.4%), from €31,507 to €20,982
of which Trade receivables: -€18,236
- Cash -€10,061
down €10,061 (-31.0%), from €32,427 to €22,365
mainly Other debts (-€49,674) and Deferred charges and accrued income (-€3,255)
- Deferred charges and accrued income +€3,255
up €3,255 (+216%), from €1,504 to €4,759
- Other debts -€49,674
down €49,674 (-95.6%), from €51,965 to €2,291
- Profit (loss) carried forward +€8,500
new in 2025: €8,500
- Tax, wage and social debts +€4,517
up €4,517 (+87.1%), from €5,188 to €9,705
of which Remuneration and social security: +€3,000
- Trade debts +€2,275
up €2,275 (+107%), from €2,127 to €4,402
- Gross operating margin -€26,934
down €26,934 (-45.6%), from €59,002 to €32,068
- Other operating charges -€13,031
down €13,031 (-91.7%), from €14,213 to €1,181
- Taxes -€4,624
down €4,624 (-64.5%), from €7,169 to €2,545
- Financial charges +€911
up €911 (+172%), from €528 to €1,440
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 | €141,635 | €107,607 | -€34,028 | -24.0% |
| Fixed assets | 21/28 | €76,198 | €59,501 | -€16,697 | -21.9% |
| Tangible fixed assets | 22/27 | €76,198 | €59,501 | -€16,697 | -21.9% |
| Plant, machinery and equipment | 23 | €39,238 | €33,968 | -€5,271 | -13.4% |
| Furniture and vehicles | 24 | €36,959 | €25,533 | -€11,426 | -30.9% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €65,437 | €48,106 | -€17,331 | -26.5% |
| Amounts receivable within one year | 40/41 | €31,507 | €20,982 | -€10,525 | -33.4% |
| Trade receivables | 40 | €31,499 | €13,263 | -€18,236 | -57.9% |
| Other amounts receivable | 41 | €9 | €7,720 | +€7,711 | +89,770% |
| Cash at bank and in hand | 54/58 | €32,427 | €22,365 | -€10,061 | -31.0% |
| Deferred charges and accrued income | 490/1 | €1,504 | €4,759 | +€3,255 | +216% |
| Total equity and liabilities | 10/49 | €141,635 | €107,607 | -€34,028 | -24.0% |
| Equity | 10/15 | €82,356 | €91,210 | +€8,855 | +10.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €77,356 | €77,710 | +€355 | +0.5% |
| Distributable reserves | 133 | €77,356 | €77,710 | +€355 | +0.5% |
| Profit (loss) carried forward | 14 | - | €8,500 | +€8,500 | |
| Amounts payable | 17/49 | €59,280 | €16,397 | -€42,883 | -72.3% |
| Amounts payable within one year | 42/48 | €59,280 | €16,397 | -€42,883 | -72.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,127 | €4,402 | +€2,275 | +107% |
| Suppliers | 440/4 | €2,127 | €4,402 | +€2,275 | +107% |
| Taxes, remuneration and social security | 45 | €5,188 | €9,705 | +€4,517 | +87.1% |
| Taxes | 450/3 | €5,188 | €6,705 | +€1,517 | +29.2% |
| Remuneration and social security | 454/9 | €0 | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €51,965 | €2,291 | -€49,674 | -95.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,533 | €18,047 | +€514 | +2.9% |
| Other operating charges | 640/8 | €14,213 | €1,181 | -€13,031 | -91.7% |
| Gross operating margin | 9900 | €59,002 | €32,068 | -€26,934 | -45.6% |
| Operating profit (loss) | 9901 | €27,256 | €12,840 | -€14,416 | -52.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €528 | €1,440 | +€911 | +172% |
| Recurring financial charges | 65 | €528 | €1,440 | +€911 | +172% |
| Profit (loss) for the period before taxes | 9903 | €26,728 | €11,400 | -€15,328 | -57.3% |
| Income taxes | 67/77 | €7,169 | €2,545 | -€4,624 | -64.5% |
| Profit (loss) for the period | 9904 | €19,559 | €8,855 | -€10,704 | -54.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,559 | €8,855 | -€10,704 | -54.7% |
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.