DeLaere.eu: 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.
DeLaere.eu
Largest movements
- Current investments -€900,000
no longer reported in 2025 (was €900,000)
- Cash +€285,992
up €285,992 (+141.2%), from €202,474 to €488,466
mainly Current investments (+€900,000) and Net result for the year (+€168,737)
- Tangible fixed assets -€128,181
down €128,181 (-9.3%), from €1.4m to €1.3m
of which Land and buildings: -€129,108
- Reserves -€756,202
down €756,202 (-11.7%), from €6.5m to €5.7m
of which Distributable reserves: -€756,202
- Tax, wage and social debts +€121,483
up €121,483 (+100.0%), from €121,424 to €242,907
- Gross operating margin +€298,919
up €298,919 (+322.7%), from €92,634 to €391,553
- Financial income -€233,581
down €233,581 (-63.2%), from €369,700 to €136,119
of which Non-recurring financial income: -€233,191
- Taxes +€112,734
up €112,734 (+110.6%), from €101,971 to €214,705
- Other operating charges +€14,630
up €14,630 (+2968.4%), from €493 to €15,122
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 | €7,264,737 | €6,630,526 | -€634,211 | -8.7% |
| Fixed assets | 21/28 | €3,566,039 | €3,500,379 | -€65,660 | -1.8% |
| Tangible fixed assets | 22/27 | €1,380,840 | €1,252,658 | -€128,181 | -9.3% |
| Land and buildings | 22 | €1,380,840 | €1,251,732 | -€129,108 | -9.3% |
| Furniture and vehicles | 24 | - | €926 | +€926 | |
| Financial fixed assets | 28 | €2,185,200 | €2,247,721 | +€62,521 | +2.9% |
| Current assets | 29/58 | €3,698,698 | €3,130,147 | -€568,551 | -15.4% |
| Amounts receivable within one year | 40/41 | €2,596,223 | €2,641,681 | +€45,457 | +1.8% |
| Trade receivables | 40 | €69,192 | €43,846 | -€25,346 | -36.6% |
| Other amounts receivable | 41 | €2,527,031 | €2,597,835 | +€70,804 | +2.8% |
| Current investments | 50/53 | €900,000 | - | -€900,000 | |
| Cash at bank and in hand | 54/58 | €202,474 | €488,466 | +€285,992 | +141.2% |
| Total equity and liabilities | 10/49 | €7,264,737 | €6,630,526 | -€634,211 | -8.7% |
| Equity | 10/15 | €7,143,313 | €6,387,111 | -€756,202 | -10.6% |
| Contributions | 10/11 | €79,010 | €79,010 | = | 0.0% |
| Reserves | 13 | €6,490,531 | €5,734,329 | -€756,202 | -11.7% |
| Tax-exempt reserves | 132 | €190,865 | €190,865 | = | 0.0% |
| Distributable reserves | 133 | €6,299,666 | €5,543,464 | -€756,202 | -12.0% |
| Profit (loss) carried forward | 14 | €573,771 | €573,771 | = | 0.0% |
| Amounts payable | 17/49 | €121,424 | €243,415 | +€121,991 | +100.5% |
| Amounts payable within one year | 42/48 | €121,424 | €243,415 | +€121,991 | +100.5% |
| Trade debts | 44 | - | €508 | +€508 | |
| Suppliers | 440/4 | - | €508 | +€508 | |
| Taxes, remuneration and social security | 45 | €121,424 | €242,907 | +€121,483 | +100.0% |
| Taxes | 450/3 | €121,424 | €242,907 | +€121,483 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €127,075 | €129,108 | +€2,032 | +1.6% |
| Other operating charges | 640/8 | €493 | €15,122 | +€14,630 | +2968.4% |
| Gross operating margin | 9900 | €92,634 | €391,553 | +€298,919 | +322.7% |
| Operating profit (loss) | 9901 | -€34,935 | €247,323 | +€282,257 | |
| Financial income | 75/76B | €369,700 | €136,119 | -€233,581 | -63.2% |
| Recurring financial income | 75 | €136,510 | €136,119 | -€391 | -0.3% |
| Non-recurring financial income | 76B | €233,191 | - | -€233,191 | |
| Profit (loss) for the period before taxes | 9903 | €334,765 | €383,441 | +€48,676 | +14.5% |
| Income taxes | 67/77 | €101,971 | €214,705 | +€112,734 | +110.6% |
| Profit (loss) for the period | 9904 | €232,795 | €168,737 | -€64,058 | -27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €232,795 | €168,737 | -€64,058 | -27.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.