DE TRÉ JOERI: 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 TRÉ JOERI
Largest movements
- Receivables within one year +€11,070
up €11,070 (+133%), from €8,293 to €19,362
of which Trade receivables: +€9,991
- Tangible fixed assets -€4,691
down €4,691 (-46.0%), from €10,190 to €5,499
- Cash -€1,844
down €1,844 (-54.8%), from €3,367 to €1,523
mainly Receivables within one year (-€11,070) and Debts after one year (-€4,909)
- Reserves +€8,430
up €8,430 (+139%), from €6,051 to €14,482
- Debts after one year -€4,909
no longer reported in 2025 (was €4,909)
- Tax, wage and social debts +€2,950
up €2,950 (+864%), from €341 to €3,292
- Current portion of long-term debt -€1,564
down €1,564 (-24.2%), from €6,473 to €4,909
- Trade debts -€373
down €373 (-23.7%), from €1,575 to €1,202
- Gross operating margin +€9,580
up €9,580 (+104%), from €9,172 to €18,752
- Taxes +€2,949
up €2,949 (+803%), from €367 to €3,317
- Depreciation -€1,038
down €1,038 (-14.8%), from €7,018 to €5,980
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 | €21,850 | €26,385 | +€4,535 | +20.8% |
| Fixed assets | 21/28 | €10,190 | €5,499 | -€4,691 | -46.0% |
| Tangible fixed assets | 22/27 | €10,190 | €5,499 | -€4,691 | -46.0% |
| Furniture and vehicles | 24 | €10,190 | €5,499 | -€4,691 | -46.0% |
| Current assets | 29/58 | €11,660 | €20,886 | +€9,226 | +79.1% |
| Amounts receivable within one year | 40/41 | €8,293 | €19,362 | +€11,070 | +133% |
| Trade receivables | 40 | €310 | €10,301 | +€9,991 | +3,223% |
| Other amounts receivable | 41 | €7,983 | €9,061 | +€1,079 | +13.5% |
| Cash at bank and in hand | 54/58 | €3,367 | €1,523 | -€1,844 | -54.8% |
| Total equity and liabilities | 10/49 | €21,850 | €26,385 | +€4,535 | +20.8% |
| Equity | 10/15 | €8,551 | €16,982 | +€8,430 | +98.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €6,051 | €14,482 | +€8,430 | +139% |
| Distributable reserves | 133 | €6,051 | €14,482 | +€8,430 | +139% |
| Amounts payable | 17/49 | €13,299 | €9,403 | -€3,896 | -29.3% |
| Amounts payable after more than one year | 17 | €4,909 | - | -€4,909 | |
| Financial debts | 170/4 | €4,909 | - | -€4,909 | |
| Amounts payable within one year | 42/48 | €8,390 | €9,403 | +€1,013 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €6,473 | €4,909 | -€1,564 | -24.2% |
| Trade debts | 44 | €1,575 | €1,202 | -€373 | -23.7% |
| Suppliers | 440/4 | €1,575 | €1,202 | -€373 | -23.7% |
| Taxes, remuneration and social security | 45 | €341 | €3,292 | +€2,950 | +864% |
| Taxes | 450/3 | €341 | €3,292 | +€2,950 | +864% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,018 | €5,980 | -€1,038 | -14.8% |
| Other operating charges | 640/8 | €840 | €863 | +€22 | +2.7% |
| Gross operating margin | 9900 | €9,172 | €18,752 | +€9,580 | +104% |
| Operating profit (loss) | 9901 | €1,314 | €11,909 | +€10,595 | +806% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €341 | €162 | -€179 | -52.4% |
| Recurring financial charges | 65 | €341 | €162 | -€179 | -52.4% |
| Profit (loss) for the period before taxes | 9903 | €973 | €11,747 | +€10,774 | +1,107% |
| Income taxes | 67/77 | €367 | €3,317 | +€2,949 | +803% |
| Profit (loss) for the period | 9904 | €606 | €8,430 | +€7,825 | +1,292% |
| Profit (loss) for the period to be appropriated | 9905 | €606 | €8,430 | +€7,825 | +1,292% |
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 20 October 2026 via checked.be.