DEFUNT.BE: 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.
DEFUNT.BE
Largest movements
- Intangible fixed assets -€11,940
down €11,940 (-18.5%), from €64,707 to €52,767
- Cash +€7,272
up €7,272 (+71.0%), from €10,237 to €17,509
mainly Depreciation (+€12,974) and Receivables within one year (+€1,426)
- Receivables within one year -€1,426
down €1,426 (-21.1%), from €6,769 to €5,343
of which Trade receivables: -€1,486
- Tangible fixed assets -€1,033
down €1,033 (-17.0%), from €6,089 to €5,055
of which Other tangible fixed assets: -€781
- Profit (loss) carried forward -€7,138
down €7,138 (-13.0%), from €54,875 to €47,737
- Gross operating margin +€11,981
up €11,981 (+18.3%), from €65,335 to €77,316
- Staff costs +€3,211
up €3,211 (+5.2%), from €61,706 to €64,916
- Depreciation -€1,220
down €1,220 (-8.6%), from €14,194 to €12,974
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 | €87,925 | €80,798 | -€7,127 | -8.1% |
| Fixed assets | 21/28 | €70,920 | €57,946 | -€12,974 | -18.3% |
| Intangible fixed assets | 21 | €64,707 | €52,767 | -€11,940 | -18.5% |
| Tangible fixed assets | 22/27 | €6,089 | €5,055 | -€1,033 | -17.0% |
| Plant, machinery and equipment | 23 | €707 | €507 | -€200 | -28.3% |
| Furniture and vehicles | 24 | €53 | - | -€53 | |
| Other tangible fixed assets | 26 | €5,329 | €4,548 | -€781 | -14.6% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €17,005 | €22,852 | +€5,846 | +34.4% |
| Amounts receivable within one year | 40/41 | €6,769 | €5,343 | -€1,426 | -21.1% |
| Trade receivables | 40 | €6,741 | €5,255 | -€1,486 | -22.1% |
| Other amounts receivable | 41 | €27 | €88 | +€61 | +221.7% |
| Cash at bank and in hand | 54/58 | €10,237 | €17,509 | +€7,272 | +71.0% |
| Total equity and liabilities | 10/49 | €87,925 | €80,798 | -€7,127 | -8.1% |
| Equity | 10/15 | €68,455 | €61,317 | -€7,138 | -10.4% |
| Contributions | 10/11 | €11,720 | €11,720 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,875 | €47,737 | -€7,138 | -13.0% |
| Amounts payable | 17/49 | €19,470 | €19,481 | +€11 | +0.1% |
| Amounts payable within one year | 42/48 | €19,470 | €19,481 | +€11 | +0.1% |
| Trade debts | 44 | €1,920 | €2,377 | +€457 | +23.8% |
| Suppliers | 440/4 | €1,920 | €2,377 | +€457 | +23.8% |
| Taxes, remuneration and social security | 45 | €14,753 | €14,456 | -€297 | -2.0% |
| Taxes | 450/3 | €1,553 | €2,201 | +€648 | +41.7% |
| Remuneration and social security | 454/9 | €13,199 | €12,255 | -€945 | -7.2% |
| Other amounts payable | 47/48 | €2,797 | €2,647 | -€150 | -5.4% |
| Remuneration, social security and pensions | 62 | €61,706 | €64,916 | +€3,211 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,194 | €12,974 | -€1,220 | -8.6% |
| Other operating charges | 640/8 | €1,662 | €1,565 | -€97 | -5.8% |
| Non-recurring operating charges | 66A | €63 | - | -€63 | |
| Gross operating margin | 9900 | €65,335 | €77,316 | +€11,981 | +18.3% |
| Operating profit (loss) | 9901 | -€12,290 | -€2,139 | +€10,150 | +82.6% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €5,578 | €4,832 | -€746 | -13.4% |
| Recurring financial charges | 65 | €5,578 | €4,832 | -€746 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,858 | -€6,971 | +€10,887 | +61.0% |
| Income taxes | 67/77 | €240 | €167 | -€73 | -30.5% |
| Profit (loss) for the period | 9904 | -€18,098 | -€7,138 | +€10,960 | +60.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,098 | -€7,138 | +€10,960 | +60.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.