DEBERGH TOM: 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.
DEBERGH TOM
Largest movements
- Receivables within one year +€38,407
up €38,407 (+380.2%), from €10,102 to €48,509
of which Other amounts receivable: +€35,206
- Tangible fixed assets +€21,047
up €21,047 (+109.5%), from €19,218 to €40,265
of which Furniture and vehicles: +€25,713
- Cash +€16,020
up €16,020 (+414.7%), from €3,863 to €19,883
mainly Net result for the year (+€45,592) and Debts after one year (+€20,474)
- Deferred charges and accrued income -€1,951
down €1,951 (-42.3%), from €4,609 to €2,658
- Reserves +€46,000
up €46,000 (+328.6%), from €14,000 to €60,000
- Debts after one year +€20,474
new in 2025: €20,474
- Tax, wage and social debts +€14,093
up €14,093 (+382.6%), from €3,683 to €17,776
- Trade debts -€11,707
down €11,707 (-72.3%), from €16,201 to €4,494
- Current portion of long-term debt +€5,453
new in 2025: €5,453
- Gross operating margin +€48,024
up €48,024 (+179.6%), from €26,747 to €74,771
- Taxes +€10,493
up €10,493 (+289.0%), from €3,630 to €14,124
- Depreciation +€5,400
up €5,400 (+68.6%), from €7,868 to €13,268
- Financial charges +€801
up €801 (+519.2%), from €154 to €955
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.
Cash bridge derived
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 | €38,706 | €112,129 | +€73,422 | +189.7% |
| Fixed assets | 21/28 | €20,132 | €41,079 | +€20,947 | +104.0% |
| Intangible fixed assets | 21 | €914 | €814 | -€100 | -10.9% |
| Tangible fixed assets | 22/27 | €19,218 | €40,265 | +€21,047 | +109.5% |
| Plant, machinery and equipment | 23 | €9,965 | €5,298 | -€4,667 | -46.8% |
| Furniture and vehicles | 24 | €9,253 | €34,967 | +€25,713 | +277.9% |
| Current assets | 29/58 | €18,574 | €71,050 | +€52,476 | +282.5% |
| Amounts receivable within one year | 40/41 | €10,102 | €48,509 | +€38,407 | +380.2% |
| Trade receivables | 40 | €9,263 | €12,464 | +€3,201 | +34.6% |
| Other amounts receivable | 41 | €839 | €36,045 | +€35,206 | +4197.0% |
| Cash at bank and in hand | 54/58 | €3,863 | €19,883 | +€16,020 | +414.7% |
| Deferred charges and accrued income | 490/1 | €4,609 | €2,658 | -€1,951 | -42.3% |
| Total equity and liabilities | 10/49 | €38,706 | €112,129 | +€73,422 | +189.7% |
| Equity | 10/15 | €17,522 | €63,114 | +€45,592 | +260.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €14,000 | €60,000 | +€46,000 | +328.6% |
| Distributable reserves | 133 | €14,000 | €60,000 | +€46,000 | +328.6% |
| Profit (loss) carried forward | 14 | €522 | €114 | -€408 | -78.1% |
| Amounts payable | 17/49 | €21,185 | €49,015 | +€27,830 | +131.4% |
| Amounts payable after more than one year | 17 | - | €20,474 | +€20,474 | |
| Financial debts | 170/4 | - | €20,474 | +€20,474 | |
| Amounts payable within one year | 42/48 | €21,185 | €27,724 | +€6,539 | +30.9% |
| Current portion of amounts payable after more than one year | 42 | - | €5,453 | +€5,453 | |
| Trade debts | 44 | €16,201 | €4,494 | -€11,707 | -72.3% |
| Suppliers | 440/4 | €16,201 | €4,494 | -€11,707 | -72.3% |
| Taxes, remuneration and social security | 45 | €3,683 | €17,776 | +€14,093 | +382.6% |
| Taxes | 450/3 | €3,683 | €17,776 | +€14,093 | +382.6% |
| Other amounts payable | 47/48 | €1,300 | €0 | -€1,300 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €816 | +€816 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,868 | €13,268 | +€5,400 | +68.6% |
| Other operating charges | 640/8 | €572 | €832 | +€260 | +45.4% |
| Gross operating margin | 9900 | €26,747 | €74,771 | +€48,024 | +179.6% |
| Operating profit (loss) | 9901 | €18,306 | €60,670 | +€42,364 | +231.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €154 | €955 | +€801 | +519.2% |
| Recurring financial charges | 65 | €154 | €955 | +€801 | +519.2% |
| Profit (loss) for the period before taxes | 9903 | €18,152 | €59,716 | +€41,564 | +229.0% |
| Income taxes | 67/77 | €3,630 | €14,124 | +€10,493 | +289.0% |
| Profit (loss) for the period | 9904 | €14,522 | €45,592 | +€31,071 | +214.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,522 | €45,592 | +€31,071 | +214.0% |
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 11 October 2026 via checked.be.