DEFOORT J.: 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.
DEFOORT J.
Largest movements
- Deferred charges and accrued income -€36,079
down €36,079 (-95.7%), from €37,709 to €1,630
- Cash -€14,527
down €14,527 (-26.8%), from €54,167 to €39,639
mainly Other debts (-€72,944) and Trade debts (-€3,272)
- Tangible fixed assets -€12,194
down €12,194 (-3.2%), from €382,322 to €370,128
of which Furniture and vehicles: -€6,575
- Other debts -€72,944
down €72,944 (-21.5%), from €339,254 to €266,310
- Profit (loss) carried forward +€14,101
up €14,101 (+7.3%), from -€193,526 to -€179,425
- Gross operating margin -€11,218
down €11,218 (-25.8%), from €43,435 to €32,217
- Other operating charges +€4,254
up €4,254 (+479%), from €888 to €5,142
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 | €476,669 | €414,510 | -€62,158 | -13.0% |
| Fixed assets | 21/28 | €383,822 | €371,628 | -€12,194 | -3.2% |
| Tangible fixed assets | 22/27 | €382,322 | €370,128 | -€12,194 | -3.2% |
| Land and buildings | 22 | €356,136 | €353,253 | -€2,883 | -0.8% |
| Plant, machinery and equipment | 23 | €12,063 | €9,327 | -€2,736 | -22.7% |
| Furniture and vehicles | 24 | €14,123 | €7,548 | -€6,575 | -46.6% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €92,847 | €42,882 | -€49,964 | -53.8% |
| Amounts receivable within one year | 40/41 | €971 | €1,613 | +€642 | +66.1% |
| Other amounts receivable | 41 | €971 | €1,613 | +€642 | +66.1% |
| Cash at bank and in hand | 54/58 | €54,167 | €39,639 | -€14,527 | -26.8% |
| Deferred charges and accrued income | 490/1 | €37,709 | €1,630 | -€36,079 | -95.7% |
| Total equity and liabilities | 10/49 | €476,669 | €414,510 | -€62,158 | -13.0% |
| Equity | 10/15 | €130,030 | €144,132 | +€14,101 | +10.8% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Revaluation surpluses | 12 | €207,000 | €207,000 | = | 0.0% |
| Reserves | 13 | €85,570 | €85,570 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,755 | €12,755 | = | 0.0% |
| Distributable reserves | 133 | €69,716 | €69,716 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€193,526 | -€179,425 | +€14,101 | +7.3% |
| Amounts payable | 17/49 | €346,638 | €270,378 | -€76,260 | -22.0% |
| Amounts payable within one year | 42/48 | €346,638 | €270,378 | -€76,260 | -22.0% |
| Trade debts | 44 | €6,703 | €3,430 | -€3,272 | -48.8% |
| Suppliers | 440/4 | €6,703 | €3,430 | -€3,272 | -48.8% |
| Taxes, remuneration and social security | 45 | €682 | €638 | -€44 | -6.4% |
| Taxes | 450/3 | €682 | €638 | -€44 | -6.4% |
| Other amounts payable | 47/48 | €339,254 | €266,310 | -€72,944 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,487 | €12,549 | +€63 | +0.5% |
| Other operating charges | 640/8 | €888 | €5,142 | +€4,254 | +479% |
| Gross operating margin | 9900 | €43,435 | €32,217 | -€11,218 | -25.8% |
| Operating profit (loss) | 9901 | €30,060 | €14,525 | -€15,535 | -51.7% |
| Financial income | 75/76B | €83 | €325 | +€242 | +293% |
| Recurring financial income | 75 | €83 | €325 | +€242 | +293% |
| Financial charges | 65/66B | €43 | €111 | +€68 | +156% |
| Recurring financial charges | 65 | €43 | €111 | +€68 | +156% |
| Profit (loss) for the period before taxes | 9903 | €30,099 | €14,739 | -€15,360 | -51.0% |
| Income taxes | 67/77 | €682 | €638 | -€44 | -6.4% |
| Profit (loss) for the period | 9904 | €29,418 | €14,101 | -€15,316 | -52.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,418 | €14,101 | -€15,316 | -52.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.