De Straffe Mannen: 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 Straffe Mannen
Largest movements
- Cash -€29,527
down €29,527 (-37.5%), from €78,732 to €49,206
mainly Other debts (-€36,000) and Contributions, distributions and other (-€14,000)
- Receivables within one year +€12,344
up €12,344 (+43.6%), from €28,316 to €40,660
of which Other amounts receivable: +€7,214
- Other debts -€36,000
down €36,000 (-72.0%), from €50,000 to €14,000
- Trade debts +€18,185
up €18,185 (+2,413%), from €754 to €18,938
- Gross operating margin -€1,279
down €1,279 (-5.3%), from €24,178 to €22,899
- Other operating charges +€1,075
up €1,075 (+278%), from €387 to €1,462
- Taxes -€600
down €600 (-9.9%), from €6,028 to €5,428
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 | €108,961 | €91,692 | -€17,270 | -15.8% |
| Fixed assets | 21/28 | €1,600 | €800 | -€800 | -50.0% |
| Intangible fixed assets | 21 | €1,600 | €800 | -€800 | -50.0% |
| Current assets | 29/58 | €107,361 | €90,892 | -€16,470 | -15.3% |
| Amounts receivable within one year | 40/41 | €28,316 | €40,660 | +€12,344 | +43.6% |
| Trade receivables | 40 | €27,431 | €32,561 | +€5,130 | +18.7% |
| Other amounts receivable | 41 | €885 | €8,099 | +€7,214 | +815% |
| Cash at bank and in hand | 54/58 | €78,732 | €49,206 | -€29,527 | -37.5% |
| Deferred charges and accrued income | 490/1 | €313 | €1,026 | +€713 | +228% |
| Total equity and liabilities | 10/49 | €108,961 | €91,692 | -€17,270 | -15.8% |
| Equity | 10/15 | €52,151 | €52,704 | +€552 | +1.1% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,151 | €44,704 | +€552 | +1.3% |
| Amounts payable | 17/49 | €56,810 | €38,988 | -€17,822 | -31.4% |
| Amounts payable within one year | 42/48 | €56,810 | €38,988 | -€17,822 | -31.4% |
| Trade debts | 44 | €754 | €18,938 | +€18,185 | +2,413% |
| Suppliers | 440/4 | €754 | €18,938 | +€18,185 | +2,413% |
| Taxes, remuneration and social security | 45 | €6,056 | €6,050 | -€7 | -0.1% |
| Taxes | 450/3 | €6,056 | €6,050 | -€7 | -0.1% |
| Other amounts payable | 47/48 | €50,000 | €14,000 | -€36,000 | -72.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €800 | €800 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €1,462 | +€1,075 | +278% |
| Gross operating margin | 9900 | €24,178 | €22,899 | -€1,279 | -5.3% |
| Operating profit (loss) | 9901 | €22,991 | €20,637 | -€2,354 | -10.2% |
| Financial income | 75/76B | - | €30 | +€30 | |
| Recurring financial income | 75 | - | €30 | +€30 | |
| Financial charges | 65/66B | €526 | €686 | +€160 | +30.5% |
| Recurring financial charges | 65 | €526 | €686 | +€160 | +30.5% |
| Profit (loss) for the period before taxes | 9903 | €22,465 | €19,981 | -€2,484 | -11.1% |
| Income taxes | 67/77 | €6,028 | €5,428 | -€600 | -9.9% |
| Profit (loss) for the period | 9904 | €16,437 | €14,552 | -€1,885 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,437 | €14,552 | -€1,885 | -11.5% |
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 14 October 2026 via checked.be.