DESCHEPPER - DE BONT: 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.
DESCHEPPER - DE BONT
Largest movements
- Cash +€47,203
up €47,203 (+16.2%), from €290,688 to €337,891
mainly Net result for the year (+€141,488) and Depreciation (+€25,340)
- Tangible fixed assets +€26,778
up €26,778 (+15.6%), from €171,341 to €198,119
of which Other tangible fixed assets: +€37,500
- Receivables within one year +€10,133
up €10,133 (+41.6%), from €24,360 to €34,494
of which Other amounts receivable: +€6,582
- Reserves +€79,220
up €79,220 (+13.4%), from €590,443 to €669,663
- Gross operating margin +€11,958
up €11,958 (+3.0%), from €393,886 to €405,844
- Depreciation -€10,499
down €10,499 (-29.3%), from €35,839 to €25,340
- Staff costs +€5,703
up €5,703 (+3.2%), from €178,002 to €183,705
- Taxes +€5,235
up €5,235 (+9.5%), from €54,879 to €60,114
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 | €648,980 | €731,345 | +€82,365 | +12.7% |
| Fixed assets | 21/28 | €174,900 | €200,850 | +€25,950 | +14.8% |
| Intangible fixed assets | 21 | €3,559 | €2,731 | -€828 | -23.3% |
| Tangible fixed assets | 22/27 | €171,341 | €198,119 | +€26,778 | +15.6% |
| Plant, machinery and equipment | 23 | €1,769 | €2,384 | +€615 | +34.8% |
| Furniture and vehicles | 24 | €14,214 | €2,876 | -€11,337 | -79.8% |
| Other tangible fixed assets | 26 | €155,359 | €192,858 | +€37,500 | +24.1% |
| Current assets | 29/58 | €474,080 | €530,495 | +€56,415 | +11.9% |
| Amounts receivable within one year | 40/41 | €24,360 | €34,494 | +€10,133 | +41.6% |
| Trade receivables | 40 | €20,561 | €24,112 | +€3,551 | +17.3% |
| Other amounts receivable | 41 | €3,799 | €10,382 | +€6,582 | +173.3% |
| Current investments | 50/53 | €150,000 | €151,500 | +€1,500 | +1.0% |
| Cash at bank and in hand | 54/58 | €290,688 | €337,891 | +€47,203 | +16.2% |
| Deferred charges and accrued income | 490/1 | €9,031 | €6,610 | -€2,421 | -26.8% |
| Total equity and liabilities | 10/49 | €648,980 | €731,345 | +€82,365 | +12.7% |
| Equity | 10/15 | €596,777 | €675,997 | +€79,220 | +13.3% |
| Contributions | 10/11 | €6,334 | €6,334 | = | 0.0% |
| Reserves | 13 | €590,443 | €669,663 | +€79,220 | +13.4% |
| Distributable reserves | 133 | €590,443 | €669,663 | +€79,220 | +13.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €52,203 | €55,347 | +€3,144 | +6.0% |
| Amounts payable within one year | 42/48 | €51,937 | €55,293 | +€3,357 | +6.5% |
| Trade debts | 44 | €13,839 | €10,427 | -€3,412 | -24.7% |
| Suppliers | 440/4 | €13,839 | €10,427 | -€3,412 | -24.7% |
| Taxes, remuneration and social security | 45 | €38,046 | €44,548 | +€6,502 | +17.1% |
| Taxes | 450/3 | €11,977 | €18,664 | +€6,687 | +55.8% |
| Remuneration and social security | 454/9 | €26,069 | €25,884 | -€185 | -0.7% |
| Other amounts payable | 47/48 | €52 | €318 | +€266 | +512.0% |
| Accrued charges and deferred income | 492/3 | €266 | €54 | -€212 | -79.7% |
| Remuneration, social security and pensions | 62 | €178,002 | €183,705 | +€5,703 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,839 | €25,340 | -€10,499 | -29.3% |
| Other operating charges | 640/8 | €2,547 | €2,329 | -€218 | -8.6% |
| Gross operating margin | 9900 | €393,886 | €405,844 | +€11,958 | +3.0% |
| Operating profit (loss) | 9901 | €177,498 | €194,470 | +€16,971 | +9.6% |
| Financial income | 75/76B | €7,767 | €7,291 | -€476 | -6.1% |
| Recurring financial income | 75 | €7,767 | €7,291 | -€476 | -6.1% |
| Financial charges | 65/66B | €157 | €158 | +€1 | +0.7% |
| Recurring financial charges | 65 | €157 | €158 | +€1 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €185,107 | €201,602 | +€16,494 | +8.9% |
| Income taxes | 67/77 | €54,879 | €60,114 | +€5,235 | +9.5% |
| Profit (loss) for the period | 9904 | €130,229 | €141,488 | +€11,259 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €130,229 | €141,488 | +€11,259 | +8.6% |
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.