DEBOUCHTOUT: 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.
DEBOUCHTOUT
Largest movements
- Cash +€40,030
up €40,030 (+89.8%), from €44,589 to €84,620
mainly Net result for the year (+€28,596) and Receivables within one year (+€18,218)
- Receivables within one year -€18,218
down €18,218 (-34.5%), from €52,799 to €34,581
of which Trade receivables: -€17,756
- Tangible fixed assets -€5,950
down €5,950 (-18.8%), from €31,677 to €25,727
of which Furniture and vehicles: -€11,255
- Deferred charges and accrued income -€4,319
down €4,319 (-39.0%), from €11,067 to €6,748
- Reserves +€15,664
up €15,664 (+25.8%), from €60,599 to €76,263
- Profit (loss) carried forward +€12,932
no longer reported in 2025 (was -€12,932)
- Tax, wage and social debts -€9,308
down €9,308 (-55.2%), from €16,867 to €7,559
of which Remuneration and social security: -€10,688
- Trade debts -€9,076
down €9,076 (-71.5%), from €12,693 to €3,617
- Staff costs -€75,905
down €75,905 (-41.9%), from €180,951 to €105,046
- Depreciation -€3,447
down €3,447 (-21.7%), from €15,897 to €12,450
- Gross operating margin -€1,869
down €1,869 (-1.2%), from €151,413 to €149,544
- Taxes +€1,566
new in 2025: €1,566
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 | €140,132 | €151,676 | +€11,544 | +8.2% |
| Fixed assets | 21/28 | €31,677 | €25,727 | -€5,950 | -18.8% |
| Tangible fixed assets | 22/27 | €31,677 | €25,727 | -€5,950 | -18.8% |
| Plant, machinery and equipment | 23 | €2,442 | €7,748 | +€5,305 | +217% |
| Furniture and vehicles | 24 | €29,234 | €17,979 | -€11,255 | -38.5% |
| Current assets | 29/58 | €108,455 | €125,949 | +€17,493 | +16.1% |
| Amounts receivable within one year | 40/41 | €52,799 | €34,581 | -€18,218 | -34.5% |
| Trade receivables | 40 | €37,236 | €19,481 | -€17,756 | -47.7% |
| Other amounts receivable | 41 | €15,562 | €15,100 | -€462 | -3.0% |
| Cash at bank and in hand | 54/58 | €44,589 | €84,620 | +€40,030 | +89.8% |
| Deferred charges and accrued income | 490/1 | €11,067 | €6,748 | -€4,319 | -39.0% |
| Total equity and liabilities | 10/49 | €140,132 | €151,676 | +€11,544 | +8.2% |
| Equity | 10/15 | €66,267 | €94,863 | +€28,596 | +43.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €60,599 | €76,263 | +€15,664 | +25.8% |
| Non-distributable reserves | 130/1 | €60,599 | €76,263 | +€15,664 | +25.8% |
| Reserves not available under the articles | 1311 | €60,599 | €76,263 | +€15,664 | +25.8% |
| Profit (loss) carried forward | 14 | -€12,932 | - | +€12,932 | |
| Amounts payable | 17/49 | €73,865 | €56,813 | -€17,052 | -23.1% |
| Amounts payable within one year | 42/48 | €73,865 | €56,813 | -€17,052 | -23.1% |
| Current portion of amounts payable after more than one year | 42 | €5,173 | €5,138 | -€35 | -0.7% |
| Trade debts | 44 | €12,693 | €3,617 | -€9,076 | -71.5% |
| Suppliers | 440/4 | €12,693 | €3,617 | -€9,076 | -71.5% |
| Taxes, remuneration and social security | 45 | €16,867 | €7,559 | -€9,308 | -55.2% |
| Taxes | 450/3 | €1,953 | €3,333 | +€1,380 | +70.7% |
| Remuneration and social security | 454/9 | €14,914 | €4,226 | -€10,688 | -71.7% |
| Other amounts payable | 47/48 | €39,132 | €40,499 | +€1,366 | +3.5% |
| Remuneration, social security and pensions | 62 | €180,951 | €105,046 | -€75,905 | -41.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,897 | €12,450 | -€3,447 | -21.7% |
| Other operating charges | 640/8 | €1,663 | €1,165 | -€498 | -29.9% |
| Gross operating margin | 9900 | €151,413 | €149,544 | -€1,869 | -1.2% |
| Operating profit (loss) | 9901 | -€47,097 | €30,884 | +€77,981 | |
| Financial income | 75/76B | €114 | €125 | +€11 | +9.2% |
| Recurring financial income | 75 | €114 | €125 | +€11 | +9.2% |
| Financial charges | 65/66B | €1,217 | €846 | -€370 | -30.4% |
| Recurring financial charges | 65 | €1,217 | €846 | -€370 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | -€48,200 | €30,162 | +€78,362 | |
| Income taxes | 67/77 | - | €1,566 | +€1,566 | |
| Profit (loss) for the period | 9904 | -€48,200 | €28,596 | +€76,795 | |
| Profit (loss) for the period to be appropriated | 9905 | -€48,200 | €28,596 | +€76,795 |
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 24 October 2026 via checked.be.