DEBERDT SILVIO: what changed
What changed
DEBERDT SILVIO
NACE 43.221, Plumbing work
filed annual accounts (NBB)
Net result for the year
€17,050
2024 · €41,142-€24,093
Equity
€304,224
2024 · €303,175+€1,050
Cash
€172,710
2024 · €156,831+€15,879
Balance sheet total
€419,756
2024 · €445,432-€25,676
Largest movements
Assets
- Tangible fixed assets -€18,665
down €18,665 (-11.5%), from €162,636 to €143,971
- Cash +€15,879
up €15,879 (+10.1%), from €156,831 to €172,710
mainly Depreciation (+€20,115) and Net result for the year (+€17,050)
- Receivables within one year -€12,464
down €12,464 (-36.2%), from €34,458 to €21,994
of which Trade receivables: -€13,046
- Stocks and contracts -€11,087
down €11,087 (-12.3%), from €90,321 to €79,234
Equity and liabilities
- Trade debts -€17,690
down €17,690 (-79.5%), from €22,243 to €4,554
- Debts after one year -€10,888
down €10,888 (-11.1%), from €97,995 to €87,108
of which Financial debts: -€9,526
Income statement
- Gross operating margin -€29,944
down €29,944 (-38.1%), from €78,614 to €48,671
- Taxes -€8,398
down €8,398 (-54.7%), from €15,349 to €6,951
- Depreciation +€2,932
up €2,932 (+17.1%), from €17,183 to €20,115
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€41,142
Gross operating margin
-€29,944
Staff costs
-€60
Depreciation
-€2,932
Other operating charges
+€333
Financial income
+€29
Financial charges
+€83
Taxes
+€8,398
Result 2025
€17,050
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€44,136
Investment
-€1,450
Financing
-€26,807
Cash 2024
€156,831
From operations (derived)
+€44,136
Net result for the year
+€17,050
Depreciation
+€20,115
Stocks and contracts
+€11,087
Receivables within one year
+€12,464
Deferred charges and accrued income
-€661
Trade debts
-€17,690
Tax, wage and social debts
+€1,771
Investment (derived)
-€1,450
Investment in fixed assets (net)
-€1,450
Financing
-€26,807
Debts after one year
-€10,888
Current portion of long-term debt
+€81
Contributions, distributions and other
-€16,000
Cash 2025
€172,710
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €445,432 | €419,756 | -€25,676 | -5.8% |
| Fixed assets | 21/28 | €162,637 | €143,972 | -€18,665 | -11.5% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €162,636 | €143,971 | -€18,665 | -11.5% |
| Land and buildings | 22 | €101,477 | €94,230 | -€7,247 | -7.1% |
| Plant, machinery and equipment | 23 | €25,539 | €21,296 | -€4,242 | -16.6% |
| Furniture and vehicles | 24 | €31,670 | €24,495 | -€7,175 | -22.7% |
| Other tangible fixed assets | 26 | €3,950 | €3,950 | = | 0.0% |
| Current assets | 29/58 | €282,795 | €275,784 | -€7,011 | -2.5% |
| Stocks and contracts in progress | 3 | €90,321 | €79,234 | -€11,087 | -12.3% |
| Stocks | 30/36 | €90,321 | €79,234 | -€11,087 | -12.3% |
| Amounts receivable within one year | 40/41 | €34,458 | €21,994 | -€12,464 | -36.2% |
| Trade receivables | 40 | €29,887 | €16,841 | -€13,046 | -43.7% |
| Other amounts receivable | 41 | €4,571 | €5,154 | +€582 | +12.7% |
| Cash at bank and in hand | 54/58 | €156,831 | €172,710 | +€15,879 | +10.1% |
| Deferred charges and accrued income | 490/1 | €1,185 | €1,845 | +€661 | +55.8% |
| Total equity and liabilities | 10/49 | €445,432 | €419,756 | -€25,676 | -5.8% |
| Equity | 10/15 | €303,175 | €304,224 | +€1,050 | +0.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €144,000 | €144,000 | = | 0.0% |
| Distributable reserves | 133 | €144,000 | €144,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €139,175 | €140,224 | +€1,050 | +0.8% |
| Amounts payable | 17/49 | €142,257 | €115,532 | -€26,725 | -18.8% |
| Amounts payable after more than one year | 17 | €97,995 | €87,108 | -€10,888 | -11.1% |
| Financial debts | 170/4 | €88,715 | €79,189 | -€9,526 | -10.7% |
| Other amounts payable | 178/9 | €9,280 | €7,918 | -€1,362 | -14.7% |
| Amounts payable within one year | 42/48 | €44,262 | €28,424 | -€15,838 | -35.8% |
| Current portion of amounts payable after more than one year | 42 | €9,445 | €9,526 | +€81 | +0.9% |
| Trade debts | 44 | €22,243 | €4,554 | -€17,690 | -79.5% |
| Suppliers | 440/4 | €22,243 | €4,554 | -€17,690 | -79.5% |
| Taxes, remuneration and social security | 45 | €12,574 | €14,345 | +€1,771 | +14.1% |
| Taxes | 450/3 | €10,324 | €12,095 | +€1,771 | +17.2% |
| Remuneration and social security | 454/9 | €2,250 | €2,250 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €1,731 | €1,791 | +€60 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,183 | €20,115 | +€2,932 | +17.1% |
| Other operating charges | 640/8 | €2,282 | €1,949 | -€333 | -14.6% |
| Gross operating margin | 9900 | €78,614 | €48,671 | -€29,944 | -38.1% |
| Operating profit (loss) | 9901 | €57,418 | €24,816 | -€32,602 | -56.8% |
| Financial income | 75/76B | €32 | €60 | +€29 | +91.2% |
| Recurring financial income | 75 | €32 | €60 | +€29 | +91.2% |
| Financial charges | 65/66B | €959 | €876 | -€83 | -8.6% |
| Recurring financial charges | 65 | €959 | €876 | -€83 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €56,491 | €24,000 | -€32,491 | -57.5% |
| Income taxes | 67/77 | €15,349 | €6,951 | -€8,398 | -54.7% |
| Profit (loss) for the period | 9904 | €41,142 | €17,050 | -€24,093 | -58.6% |
| Profit (loss) for the period to be appropriated | 9905 | €41,142 | €17,050 | -€24,093 | -58.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.