DEFLANDRE J-P: 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.
DEFLANDRE J-P
Largest movements
- Tangible fixed assets +€22,094
up €22,094 (+73.1%), from €30,217 to €52,311
of which Furniture and vehicles: +€26,812
- Receivables within one year +€10,755
up €10,755 (+280%), from €3,846 to €14,601
of which Trade receivables: +€5,671
- Deferred charges and accrued income +€6,200
up €6,200 (+912%), from €680 to €6,880
- Stocks and contracts -€1,540
down €1,540 (-9.8%), from €15,645 to €14,105
- Debts after one year +€18,896
up €18,896 (+262%), from €7,207 to €26,103
- Other debts +€15,790
up €15,790 (+106%), from €14,898 to €30,688
- Short-term financial debts -€9,854
down €9,854 (-87.4%), from €11,278 to €1,424
- Trade debts +€8,299
up €8,299 (+181%), from €4,580 to €12,879
- Current portion of long-term debt +€6,676
up €6,676 (+355%), from €1,880 to €8,557
- Depreciation +€1,849
up €1,849 (+46.3%), from €3,991 to €5,840
- Gross operating margin +€1,572
up €1,572 (+41.0%), from €3,831 to €5,403
- Financial charges +€267
up €267 (+14.3%), from €1,872 to €2,139
- Other operating charges -€185
down €185 (-7.5%), from €2,472 to €2,288
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 | €50,509 | €88,017 | +€37,509 | +74.3% |
| Fixed assets | 21/28 | €30,337 | €52,431 | +€22,094 | +72.8% |
| Tangible fixed assets | 22/27 | €30,217 | €52,311 | +€22,094 | +73.1% |
| Land and buildings | 22 | €2,479 | €2,479 | = | 0.0% |
| Plant, machinery and equipment | 23 | €18,556 | €14,777 | -€3,778 | -20.4% |
| Furniture and vehicles | 24 | - | €26,812 | +€26,812 | |
| Other tangible fixed assets | 26 | €9,183 | €8,243 | -€940 | -10.2% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €20,171 | €35,586 | +€15,415 | +76.4% |
| Stocks and contracts in progress | 3 | €15,645 | €14,105 | -€1,540 | -9.8% |
| Stocks | 30/36 | €15,645 | €14,105 | -€1,540 | -9.8% |
| Amounts receivable within one year | 40/41 | €3,846 | €14,601 | +€10,755 | +280% |
| Trade receivables | 40 | €2,362 | €8,033 | +€5,671 | +240% |
| Other amounts receivable | 41 | €1,484 | €6,568 | +€5,084 | +343% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €680 | €6,880 | +€6,200 | +912% |
| Total equity and liabilities | 10/49 | €50,509 | €88,017 | +€37,509 | +74.3% |
| Equity | 10/15 | €10,349 | €5,487 | -€4,862 | -47.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,102 | -€14,964 | -€4,862 | -48.1% |
| Amounts payable | 17/49 | €40,159 | €82,530 | +€42,371 | +106% |
| Amounts payable after more than one year | 17 | €7,207 | €26,103 | +€18,896 | +262% |
| Financial debts | 170/4 | €7,207 | €26,103 | +€18,896 | +262% |
| Amounts payable within one year | 42/48 | €32,953 | €53,548 | +€20,595 | +62.5% |
| Current portion of amounts payable after more than one year | 42 | €1,880 | €8,557 | +€6,676 | +355% |
| Financial debts | 43 | €11,278 | €1,424 | -€9,854 | -87.4% |
| Credit institutions | 430/8 | €11,278 | €1,424 | -€9,854 | -87.4% |
| Trade debts | 44 | €4,580 | €12,879 | +€8,299 | +181% |
| Suppliers | 440/4 | €4,580 | €12,879 | +€8,299 | +181% |
| Taxes, remuneration and social security | 45 | €316 | €0 | -€316 | -100% |
| Taxes | 450/3 | €316 | €0 | -€316 | -100% |
| Other amounts payable | 47/48 | €14,898 | €30,688 | +€15,790 | +106% |
| Accrued charges and deferred income | 492/3 | - | €2,880 | +€2,880 | |
| Non-recurring operating income | 76A | €18 | €0 | -€18 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,991 | €5,840 | +€1,849 | +46.3% |
| Other operating charges | 640/8 | €2,472 | €2,288 | -€185 | -7.5% |
| Gross operating margin | 9900 | €3,831 | €5,403 | +€1,572 | +41.0% |
| Operating profit (loss) | 9901 | -€2,632 | -€2,725 | -€93 | -3.5% |
| Financial income | 75/76B | €1 | €2 | +€2 | +300% |
| Recurring financial income | 75 | €1 | €2 | +€2 | +300% |
| Financial charges | 65/66B | €1,872 | €2,139 | +€267 | +14.3% |
| Recurring financial charges | 65 | €1,872 | €2,139 | +€267 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,504 | -€4,862 | -€358 | -8.0% |
| Profit (loss) for the period | 9904 | -€4,504 | -€4,862 | -€358 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,504 | -€4,862 | -€358 | -8.0% |
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 31 October 2026 via checked.be.