DeJure: 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.
DeJure
Largest movements
- Receivables after one year -€48,224
no longer reported in 2025 (was €48,224)
- Cash +€32,707
up €32,707 (+96.3%), from €33,953 to €66,660
mainly Net result for the year (+€70,098) and Other debts (+€60,408)
- Receivables within one year +€3,095
up €3,095 (+25.9%), from €11,941 to €15,035
of which Trade receivables: +€9,000
- Tangible fixed assets +€2,445
new in 2025: €2,445
- Profit (loss) carried forward -€72,699
no longer reported in 2025 (was €72,699)
- Other debts +€60,408
up €60,408 (+715.2%), from €8,447 to €68,855
- Tax, wage and social debts +€984
up €984 (+636.6%), from €155 to €1,138
- Gross operating margin +€20,467
up €20,467 (+30.9%), from €66,285 to €86,752
- Taxes +€4,214
up €4,214 (+30.9%), from €13,625 to €17,838
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 | €94,688 | €84,250 | -€10,438 | -11.0% |
| Fixed assets | 21/28 | €568 | €2,445 | +€1,877 | +330.8% |
| Intangible fixed assets | 21 | €568 | - | -€568 | |
| Tangible fixed assets | 22/27 | - | €2,445 | +€2,445 | |
| Furniture and vehicles | 24 | - | €2,445 | +€2,445 | |
| Current assets | 29/58 | €94,120 | €81,805 | -€12,316 | -13.1% |
| Amounts receivable after more than one year | 29 | €48,224 | - | -€48,224 | |
| Other amounts receivable | 291 | €48,224 | - | -€48,224 | |
| Amounts receivable within one year | 40/41 | €11,941 | €15,035 | +€3,095 | +25.9% |
| Trade receivables | 40 | - | €9,000 | +€9,000 | |
| Other amounts receivable | 41 | €11,941 | €6,035 | -€5,905 | -49.5% |
| Cash at bank and in hand | 54/58 | €33,953 | €66,660 | +€32,707 | +96.3% |
| Deferred charges and accrued income | 490/1 | €2 | €109 | +€106 | +4550.0% |
| Total equity and liabilities | 10/49 | €94,688 | €84,250 | -€10,438 | -11.0% |
| Equity | 10/15 | €85,571 | €12,872 | -€72,699 | -85.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €10,872 | €10,872 | = | 0.0% |
| Distributable reserves | 133 | €10,872 | €10,872 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,699 | - | -€72,699 | |
| Amounts payable | 17/49 | €9,117 | €71,377 | +€62,260 | +682.9% |
| Amounts payable within one year | 42/48 | €9,117 | €71,362 | +€62,245 | +682.7% |
| Trade debts | 44 | €516 | €1,369 | +€853 | +165.2% |
| Suppliers | 440/4 | €516 | €1,369 | +€853 | +165.2% |
| Taxes, remuneration and social security | 45 | €155 | €1,138 | +€984 | +636.6% |
| Taxes | 450/3 | €155 | €1,138 | +€984 | +636.6% |
| Other amounts payable | 47/48 | €8,447 | €68,855 | +€60,408 | +715.2% |
| Accrued charges and deferred income | 492/3 | - | €15 | +€15 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,182 | €716 | -€466 | -39.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €66,285 | €86,752 | +€20,467 | +30.9% |
| Operating profit (loss) | 9901 | €64,716 | €85,637 | +€20,921 | +32.3% |
| Financial income | 75/76B | €2,233 | €2,390 | +€157 | +7.0% |
| Recurring financial income | 75 | €2,233 | €2,390 | +€157 | +7.0% |
| Financial charges | 65/66B | €625 | €90 | -€535 | -85.6% |
| Recurring financial charges | 65 | €625 | €90 | -€535 | -85.6% |
| Profit (loss) for the period before taxes | 9903 | €66,323 | €87,936 | +€21,613 | +32.6% |
| Income taxes | 67/77 | €13,625 | €17,838 | +€4,214 | +30.9% |
| Profit (loss) for the period | 9904 | €52,699 | €70,098 | +€17,399 | +33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €52,699 | €70,098 | +€17,399 | +33.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.