DeanH: 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.
DeanH
Largest movements
- Receivables within one year +€10,142
up €10,142 (+71.1%), from €14,268 to €24,410
of which Trade receivables: +€8,561
- Stocks and contracts -€4,834
down €4,834 (-80.6%), from €6,000 to €1,166
of which Contracts in progress: -€5,500
- Cash +€4,736
up €4,736 (+27.9%), from €16,965 to €21,701
mainly Other debts (+€35,737) and Net result for the year (+€8,914)
- Tangible fixed assets -€933
down €933 (-30.8%), from €3,031 to €2,099
of which Furniture and vehicles: -€1,608
- Deferred charges and accrued income -€689
down €689 (-32.6%), from €2,111 to €1,423
- Other debts +€35,737
new in 2025: €35,737
- Reserves -€28,171
no longer reported in 2025 (was €28,171)
- Trade debts +€1,861
up €1,861 (+42.1%), from €4,416 to €6,277
- Tax, wage and social debts -€1,001
no longer reported in 2025 (was €1,001)
- Gross operating margin +€5,875
up €5,875 (+48.8%), from €12,037 to €17,912
- Taxes +€1,261
up €1,261 (+67.2%), from €1,876 to €3,138
- Depreciation -€831
down €831 (-18.6%), from €4,473 to €3,641
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 | €42,376 | €50,799 | +€8,423 | +19.9% |
| Fixed assets | 21/28 | €3,031 | €2,099 | -€933 | -30.8% |
| Tangible fixed assets | 22/27 | €3,031 | €2,099 | -€933 | -30.8% |
| Plant, machinery and equipment | 23 | €505 | €1,181 | +€676 | +134% |
| Furniture and vehicles | 24 | €2,526 | €918 | -€1,608 | -63.7% |
| Current assets | 29/58 | €39,344 | €48,700 | +€9,356 | +23.8% |
| Stocks and contracts in progress | 3 | €6,000 | €1,166 | -€4,834 | -80.6% |
| Stocks | 30/36 | €500 | €1,166 | +€666 | +133% |
| Contracts in progress | 37 | €5,500 | - | -€5,500 | |
| Amounts receivable within one year | 40/41 | €14,268 | €24,410 | +€10,142 | +71.1% |
| Trade receivables | 40 | €4,599 | €13,160 | +€8,561 | +186% |
| Other amounts receivable | 41 | €9,669 | €11,250 | +€1,581 | +16.4% |
| Cash at bank and in hand | 54/58 | €16,965 | €21,701 | +€4,736 | +27.9% |
| Deferred charges and accrued income | 490/1 | €2,111 | €1,423 | -€689 | -32.6% |
| Total equity and liabilities | 10/49 | €42,376 | €50,799 | +€8,423 | +19.9% |
| Equity | 10/15 | €33,171 | €5,000 | -€28,171 | -84.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,171 | - | -€28,171 | |
| Distributable reserves | 133 | €28,171 | - | -€28,171 | |
| Amounts payable | 17/49 | €9,205 | €45,799 | +€36,594 | +398% |
| Amounts payable within one year | 42/48 | €9,205 | €45,799 | +€36,594 | +398% |
| Financial debts | 43 | €3,788 | €3,784 | -€4 | -0.1% |
| Other loans | 439 | €3,788 | €3,784 | -€4 | -0.1% |
| Trade debts | 44 | €4,416 | €6,277 | +€1,861 | +42.1% |
| Suppliers | 440/4 | €4,416 | €6,277 | +€1,861 | +42.1% |
| Taxes, remuneration and social security | 45 | €1,001 | - | -€1,001 | |
| Taxes | 450/3 | €1,001 | - | -€1,001 | |
| Other amounts payable | 47/48 | - | €35,737 | +€35,737 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,473 | €3,641 | -€831 | -18.6% |
| Other operating charges | 640/8 | €1,723 | €1,572 | -€151 | -8.8% |
| Gross operating margin | 9900 | €12,037 | €17,912 | +€5,875 | +48.8% |
| Operating profit (loss) | 9901 | €5,841 | €12,699 | +€6,858 | +117% |
| Financial income | 75/76B | €493 | €430 | -€63 | -12.8% |
| Recurring financial income | 75 | €493 | €430 | -€63 | -12.8% |
| Financial charges | 65/66B | €980 | €1,077 | +€96 | +9.8% |
| Recurring financial charges | 65 | €980 | €1,077 | +€96 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €5,353 | €12,052 | +€6,699 | +125% |
| Income taxes | 67/77 | €1,876 | €3,138 | +€1,261 | +67.2% |
| Profit (loss) for the period | 9904 | €3,477 | €8,914 | +€5,437 | +156% |
| Profit (loss) for the period to be appropriated | 9905 | €3,477 | €8,914 | +€5,437 | +156% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.