DEFINIT BV: what changed
Two fiscal 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.
DEFINIT BV
Largest movements
- Tangible fixed assets -€14,070
down €14,070 (-25.7%), from €54,677 to €40,607
of which Furniture and vehicles: -€10,022
- Cash +€11,325
up €11,325 (+78.7%), from €14,395 to €25,720
mainly Net result for the year (+€36,272) and Depreciation (+€14,070)
- Reserves +€29,478
up €29,478 (+115.9%), from €25,440 to €54,919
- Debts after one year -€16,727
down €16,727 (-60.3%), from €27,742 to €11,015
- Other debts -€9,857
down €9,857 (-49.9%), from €19,756 to €9,899
- Tax, wage and social debts -€6,827
down €6,827 (-45.2%), from €15,090 to €8,264
- Gross operating margin +€13,901
up €13,901 (+29.1%), from €47,767 to €61,668
- Taxes +€3,259
up €3,259 (+46.5%), from €7,016 to €10,275
- Depreciation +€1,221
up €1,221 (+9.5%), from €12,849 to €14,070
- Financial charges -€765
down €765 (-47.3%), from €1,618 to €853
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 | €99,932 | €97,218 | -€2,713 | -2.7% |
| Fixed assets | 21/28 | €54,677 | €40,607 | -€14,070 | -25.7% |
| Tangible fixed assets | 22/27 | €54,677 | €40,607 | -€14,070 | -25.7% |
| Plant, machinery and equipment | 23 | €22,963 | €18,915 | -€4,048 | -17.6% |
| Furniture and vehicles | 24 | €31,714 | €21,692 | -€10,022 | -31.6% |
| Current assets | 29/58 | €45,255 | €56,612 | +€11,357 | +25.1% |
| Amounts receivable within one year | 40/41 | €29,138 | €28,914 | -€225 | -0.8% |
| Trade receivables | 40 | €29,076 | €27,689 | -€1,388 | -4.8% |
| Other amounts receivable | 41 | €62 | €1,225 | +€1,163 | +1877.6% |
| Cash at bank and in hand | 54/58 | €14,395 | €25,720 | +€11,325 | +78.7% |
| Deferred charges and accrued income | 490/1 | €1,722 | €1,978 | +€256 | +14.9% |
| Total equity and liabilities | 10/49 | €99,932 | €97,218 | -€2,713 | -2.7% |
| Equity | 10/15 | €26,440 | €55,919 | +€29,478 | +111.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €25,440 | €54,919 | +€29,478 | +115.9% |
| Distributable reserves | 133 | €25,440 | €54,919 | +€29,478 | +115.9% |
| Amounts payable | 17/49 | €73,491 | €41,300 | -€32,192 | -43.8% |
| Amounts payable after more than one year | 17 | €27,742 | €11,015 | -€16,727 | -60.3% |
| Financial debts | 170/4 | €27,742 | €11,015 | -€16,727 | -60.3% |
| Amounts payable within one year | 42/48 | €45,749 | €29,701 | -€16,049 | -35.1% |
| Current portion of amounts payable after more than one year | 42 | €9,034 | €9,227 | +€193 | +2.1% |
| Trade debts | 44 | €1,869 | €2,311 | +€441 | +23.6% |
| Suppliers | 440/4 | €1,869 | €2,311 | +€441 | +23.6% |
| Taxes, remuneration and social security | 45 | €15,090 | €8,264 | -€6,827 | -45.2% |
| Taxes | 450/3 | €15,090 | €8,264 | -€6,827 | -45.2% |
| Other amounts payable | 47/48 | €19,756 | €9,899 | -€9,857 | -49.9% |
| Accrued charges and deferred income | 492/3 | - | €584 | +€584 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,849 | €14,070 | +€1,221 | +9.5% |
| Other operating charges | 640/8 | €598 | €437 | -€161 | -26.9% |
| Gross operating margin | 9900 | €47,767 | €61,668 | +€13,901 | +29.1% |
| Operating profit (loss) | 9901 | €34,320 | €47,160 | +€12,841 | +37.4% |
| Financial income | 75/76B | €227 | €240 | +€13 | +5.7% |
| Recurring financial income | 75 | €227 | €240 | +€13 | +5.7% |
| Financial charges | 65/66B | €1,618 | €853 | -€765 | -47.3% |
| Recurring financial charges | 65 | €1,618 | €853 | -€765 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | €32,928 | €46,547 | +€13,619 | +41.4% |
| Income taxes | 67/77 | €7,016 | €10,275 | +€3,259 | +46.5% |
| Profit (loss) for the period | 9904 | €25,912 | €36,272 | +€10,360 | +40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,912 | €36,272 | +€10,360 | +40.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.