DEFOSSEZ Johan: 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.
DEFOSSEZ Johan
Largest movements
- Stocks and contracts -€27,050
no longer reported in 2025 (was €27,050)
- Receivables within one year -€26,816
down €26,816 (-69.6%), from €38,530 to €11,714
of which Trade receivables: -€27,225
- Cash -€23,155
down €23,155 (-28.3%), from €81,809 to €58,655
mainly Other debts (-€50,360) and Net result for the year (-€24,203)
- Tangible fixed assets -€10,489
down €10,489 (-68.9%), from €15,216 to €4,727
- Other debts -€50,360
down €50,360 (-43.0%), from €117,236 to €66,876
- Profit (loss) carried forward -€24,203
down €24,203 (-68.2%), from -€35,491 to -€59,694
- Trade debts -€12,325
down €12,325 (-89.8%), from €13,720 to €1,395
- Gross operating margin -€17,076
down €17,076, from €8,101 to -€8,975
- Depreciation -€3,408
down €3,408 (-24.5%), from €13,897 to €10,489
- Financial income -€848
no longer reported in 2025 (was €848)
- Financial charges -€595
down €595 (-29.7%), from €2,002 to €1,407
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 | €167,916 | €80,429 | -€87,488 | -52.1% |
| Fixed assets | 21/28 | €15,216 | €4,727 | -€10,489 | -68.9% |
| Tangible fixed assets | 22/27 | €15,216 | €4,727 | -€10,489 | -68.9% |
| Furniture and vehicles | 24 | €15,216 | €4,727 | -€10,489 | -68.9% |
| Current assets | 29/58 | €152,701 | €75,702 | -€76,999 | -50.4% |
| Stocks and contracts in progress | 3 | €27,050 | - | -€27,050 | |
| Stocks | 30/36 | €27,050 | - | -€27,050 | |
| Amounts receivable within one year | 40/41 | €38,530 | €11,714 | -€26,816 | -69.6% |
| Trade receivables | 40 | €38,530 | €11,306 | -€27,225 | -70.7% |
| Other amounts receivable | 41 | - | €409 | +€409 | |
| Cash at bank and in hand | 54/58 | €81,809 | €58,655 | -€23,155 | -28.3% |
| Deferred charges and accrued income | 490/1 | €5,311 | €5,333 | +€22 | +0.4% |
| Total equity and liabilities | 10/49 | €167,916 | €80,429 | -€87,488 | -52.1% |
| Equity | 10/15 | €35,753 | €11,550 | -€24,203 | -67.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €9,245 | €9,245 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,245 | €9,245 | = | 0.0% |
| Legal reserve | 130 | €9,245 | €9,245 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,491 | -€59,694 | -€24,203 | -68.2% |
| Amounts payable | 17/49 | €132,163 | €68,878 | -€63,285 | -47.9% |
| Amounts payable within one year | 42/48 | €132,163 | €68,878 | -€63,285 | -47.9% |
| Trade debts | 44 | €13,720 | €1,395 | -€12,325 | -89.8% |
| Suppliers | 440/4 | €13,720 | €1,395 | -€12,325 | -89.8% |
| Taxes, remuneration and social security | 45 | €1,207 | €607 | -€600 | -49.7% |
| Taxes | 450/3 | €1,207 | €607 | -€600 | -49.7% |
| Other amounts payable | 47/48 | €117,236 | €66,876 | -€50,360 | -43.0% |
| Non-recurring operating income | 76A | €327 | - | -€327 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,897 | €10,489 | -€3,408 | -24.5% |
| Other operating charges | 640/8 | €2,799 | €2,794 | -€5 | -0.2% |
| Gross operating margin | 9900 | €8,101 | -€8,975 | -€17,076 | |
| Operating profit (loss) | 9901 | -€8,596 | -€22,258 | -€13,663 | -159.0% |
| Financial income | 75/76B | €848 | - | -€848 | |
| Recurring financial income | 75 | €848 | - | -€848 | |
| Financial charges | 65/66B | €2,002 | €1,407 | -€595 | -29.7% |
| Recurring financial charges | 65 | €2,002 | €1,407 | -€595 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,750 | -€23,665 | -€13,916 | -142.7% |
| Income taxes | 67/77 | €532 | €538 | +€5 | +1.0% |
| Profit (loss) for the period | 9904 | -€10,282 | -€24,203 | -€13,921 | -135.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,282 | -€24,203 | -€13,921 | -135.4% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.