DEFORCHE LORE: 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.
DEFORCHE LORE
Largest movements
- Cash +€23,568
up €23,568 (+48.2%), from €48,911 to €72,479
mainly Net result for the year (+€31,849) and Tax, wage and social debts (+€2,325)
- Receivables within one year +€4,593
new in 2025: €4,593
- Reserves +€31,849
up €31,849 (+90.7%), from €35,128 to €66,977
- Other debts -€6,636
no longer reported in 2025 (was €6,636)
- Tax, wage and social debts +€2,325
up €2,325 (+20.5%), from €11,338 to €13,663
of which Taxes: +€2,325
- Taxes +€2,325
up €2,325 (+23.9%), from €9,711 to €12,036
- Gross operating margin -€999
down €999 (-2.2%), from €45,077 to €44,079
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 | €56,021 | €83,858 | +€27,837 | +49.7% |
| Current assets | 29/58 | €56,021 | €83,858 | +€27,837 | +49.7% |
| Amounts receivable within one year | 40/41 | - | €4,593 | +€4,593 | |
| Other amounts receivable | 41 | - | €4,593 | +€4,593 | |
| Cash at bank and in hand | 54/58 | €48,911 | €72,479 | +€23,568 | +48.2% |
| Deferred charges and accrued income | 490/1 | €7,111 | €6,786 | -€325 | -4.6% |
| Total equity and liabilities | 10/49 | €56,021 | €83,858 | +€27,837 | +49.7% |
| Equity | 10/15 | €36,128 | €67,977 | +€31,849 | +88.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €35,128 | €66,977 | +€31,849 | +90.7% |
| Distributable reserves | 133 | €35,128 | €66,977 | +€31,849 | +90.7% |
| Amounts payable | 17/49 | €19,893 | €15,881 | -€4,012 | -20.2% |
| Amounts payable within one year | 42/48 | €18,001 | €13,929 | -€4,072 | -22.6% |
| Trade debts | 44 | €27 | €266 | +€239 | +881.7% |
| Suppliers | 440/4 | €27 | €266 | +€239 | +881.7% |
| Taxes, remuneration and social security | 45 | €11,338 | €13,663 | +€2,325 | +20.5% |
| Taxes | 450/3 | €9,911 | €12,236 | +€2,325 | +23.5% |
| Remuneration and social security | 454/9 | €1,427 | €1,427 | = | 0.0% |
| Other amounts payable | 47/48 | €6,636 | - | -€6,636 | |
| Accrued charges and deferred income | 492/3 | €1,892 | €1,953 | +€61 | +3.2% |
| Other operating charges | 640/8 | €190 | €201 | +€11 | +5.8% |
| Gross operating margin | 9900 | €45,077 | €44,079 | -€999 | -2.2% |
| Operating profit (loss) | 9901 | €44,887 | €43,878 | -€1,010 | -2.2% |
| Financial income | 75/76B | €0 | €50 | +€50 | +83066.7% |
| Recurring financial income | 75 | €0 | €50 | +€50 | +83066.7% |
| Financial charges | 65/66B | €49 | €44 | -€5 | -10.8% |
| Recurring financial charges | 65 | €49 | €44 | -€5 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €44,839 | €43,884 | -€955 | -2.1% |
| Income taxes | 67/77 | €9,711 | €12,036 | +€2,325 | +23.9% |
| Profit (loss) for the period | 9904 | €35,128 | €31,849 | -€3,280 | -9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,128 | €31,849 | -€3,280 | -9.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.