DEBEUCKELAERE ASTRID: 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.
DEBEUCKELAERE ASTRID
Largest movements
- Receivables within one year -€15,387
down €15,387 (-84.2%), from €18,285 to €2,898
- Cash -€3,871
down €3,871 (-35.6%), from €10,890 to €7,018
mainly Net result for the year (-€18,397) and Trade debts (-€9,946)
- Stocks and contracts +€958
up €958 (+1.8%), from €53,035 to €53,993
- Reserves -€18,397
down €18,397 (-42.5%), from €43,320 to €24,923
of which Distributable reserves: -€18,397
- Other debts +€10,000
up €10,000 (+2,154%), from €464 to €10,464
- Trade debts -€9,946
down €9,946 (-85.1%), from €11,685 to €1,738
- Gross operating margin -€14,214
down €14,214, from €5,447 to -€8,768
- Other operating charges +€5,152
up €5,152 (+143%), from €3,604 to €8,757
- Taxes -€590
down €590 (-100%), from €590 to €0
- Financial charges -€397
down €397 (-28.7%), from €1,383 to €986
- Financial income -€289
down €289 (-71.7%), from €403 to €114
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,210 | €63,909 | -€18,300 | -22.3% |
| Current assets | 29/58 | €82,210 | €63,909 | -€18,300 | -22.3% |
| Stocks and contracts in progress | 3 | €53,035 | €53,993 | +€958 | +1.8% |
| Stocks | 30/36 | €53,035 | €53,993 | +€958 | +1.8% |
| Amounts receivable within one year | 40/41 | €18,285 | €2,898 | -€15,387 | -84.2% |
| Trade receivables | 40 | €18,285 | €2,898 | -€15,387 | -84.2% |
| Cash at bank and in hand | 54/58 | €10,890 | €7,018 | -€3,871 | -35.6% |
| Total equity and liabilities | 10/49 | €82,210 | €63,909 | -€18,300 | -22.3% |
| Equity | 10/15 | €68,320 | €49,923 | -€18,397 | -26.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €43,320 | €24,923 | -€18,397 | -42.5% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €40,820 | €22,423 | -€18,397 | -45.1% |
| Amounts payable | 17/49 | €13,890 | €13,986 | +€96 | +0.7% |
| Amounts payable within one year | 42/48 | €13,890 | €13,986 | +€96 | +0.7% |
| Trade debts | 44 | €11,685 | €1,738 | -€9,946 | -85.1% |
| Suppliers | 440/4 | €11,685 | €1,738 | -€9,946 | -85.1% |
| Taxes, remuneration and social security | 45 | €1,741 | €1,784 | +€43 | +2.4% |
| Taxes | 450/3 | €1,741 | €1,784 | +€43 | +2.4% |
| Other amounts payable | 47/48 | €464 | €10,464 | +€10,000 | +2,154% |
| Other operating charges | 640/8 | €3,604 | €8,757 | +€5,152 | +143% |
| Gross operating margin | 9900 | €5,447 | -€8,768 | -€14,214 | |
| Operating profit (loss) | 9901 | €1,842 | -€17,525 | -€19,367 | |
| Financial income | 75/76B | €403 | €114 | -€289 | -71.7% |
| Recurring financial income | 75 | €403 | €114 | -€289 | -71.7% |
| Financial charges | 65/66B | €1,383 | €986 | -€397 | -28.7% |
| Recurring financial charges | 65 | €1,383 | €986 | -€397 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €862 | -€18,397 | -€19,259 | |
| Income taxes | 67/77 | €590 | €0 | -€590 | -100% |
| Profit (loss) for the period | 9904 | €272 | -€18,397 | -€18,669 | |
| Profit (loss) for the period to be appropriated | 9905 | €272 | -€18,397 | -€18,669 |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.