deboeken: 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.
deboeken
Largest movements
- Cash -€64,713
down €64,713 (-86.6%), from €74,765 to €10,052
mainly Stocks and contracts (-€37,000) and Receivables within one year (-€27,125)
- Stocks and contracts +€37,000
new in 2025: €37,000
- Receivables within one year +€27,125
up €27,125 (+82.6%), from €32,838 to €59,963
of which Trade receivables: +€33,695
- Tangible fixed assets +€9,292
new in 2025: €9,292
of which Plant, machinery and equipment: +€5,662
- Reserves +€11,584
up €11,584 (+22.8%), from €50,765 to €62,349
of which Distributable reserves: +€11,584
- Trade debts -€9,151
down €9,151 (-24.4%), from €37,538 to €28,387
- Debts after one year +€5,214
new in 2025: €5,214
- Gross operating margin +€30,135
up €30,135, from -€15,674 to €14,461
- Other operating charges -€1,939
down €1,939 (-83.3%), from €2,326 to €387
- Depreciation +€1,288
up €1,288, from €0 to €1,288
- Taxes +€1,158
up €1,158, from €0 to €1,158
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 | €107,603 | €116,307 | +€8,704 | +8.1% |
| Fixed assets | 21/28 | €0 | €9,292 | +€9,292 | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | - | €9,292 | +€9,292 | |
| Plant, machinery and equipment | 23 | - | €5,662 | +€5,662 | |
| Furniture and vehicles | 24 | - | €3,630 | +€3,630 | |
| Current assets | 29/58 | €107,603 | €107,015 | -€588 | -0.5% |
| Stocks and contracts in progress | 3 | - | €37,000 | +€37,000 | |
| Stocks | 30/36 | - | €37,000 | +€37,000 | |
| Amounts receivable within one year | 40/41 | €32,838 | €59,963 | +€27,125 | +82.6% |
| Trade receivables | 40 | €25,989 | €59,685 | +€33,695 | +130% |
| Other amounts receivable | 41 | €6,848 | €279 | -€6,570 | -95.9% |
| Cash at bank and in hand | 54/58 | €74,765 | €10,052 | -€64,713 | -86.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €107,603 | €116,307 | +€8,704 | +8.1% |
| Equity | 10/15 | €61,765 | €73,349 | +€11,584 | +18.8% |
| Contributions | 10/11 | €11,000 | €11,000 | = | 0.0% |
| Reserves | 13 | €50,765 | €62,349 | +€11,584 | +22.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €50,765 | €62,349 | +€11,584 | +22.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €45,838 | €42,958 | -€2,879 | -6.3% |
| Amounts payable after more than one year | 17 | - | €5,214 | +€5,214 | |
| Other amounts payable | 178/9 | - | €5,214 | +€5,214 | |
| Amounts payable within one year | 42/48 | €45,838 | €37,745 | -€8,093 | -17.7% |
| Trade debts | 44 | €37,538 | €28,387 | -€9,151 | -24.4% |
| Suppliers | 440/4 | €37,538 | €28,387 | -€9,151 | -24.4% |
| Taxes, remuneration and social security | 45 | - | €1,158 | +€1,158 | |
| Taxes | 450/3 | - | €1,158 | +€1,158 | |
| Other amounts payable | 47/48 | €8,300 | €8,200 | -€100 | -1.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €1,288 | +€1,288 | |
| Other operating charges | 640/8 | €2,326 | €387 | -€1,939 | -83.3% |
| Gross operating margin | 9900 | -€15,674 | €14,461 | +€30,135 | |
| Operating profit (loss) | 9901 | -€18,000 | €12,786 | +€30,786 | |
| Financial charges | 65/66B | €39 | €44 | +€4 | +11.5% |
| Recurring financial charges | 65 | €39 | €44 | +€4 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | -€18,039 | €12,742 | +€30,782 | |
| Income taxes | 67/77 | €0 | €1,158 | +€1,158 | |
| Profit (loss) for the period | 9904 | -€18,039 | €11,584 | +€29,623 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,039 | €11,584 | +€29,623 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.