DESCHILDER: 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.
DESCHILDER
Largest movements
- Cash +€26,461
up €26,461 (+158.3%), from €16,719 to €43,180
mainly Net result for the year (+€33,977) and Tax, wage and social debts (+€9,984)
- Tangible fixed assets +€7,620
up €7,620 (+169.3%), from €4,500 to €12,120
of which Land and buildings: +€7,620
- Current investments -€3,992
down €3,992 (-1.5%), from €260,925 to €256,932
- Reserves +€33,950
up €33,950 (+15.0%), from €226,200 to €260,150
of which Distributable reserves: +€33,950
- Other debts -€13,947
down €13,947 (-46.5%), from €30,000 to €16,053
- Tax, wage and social debts +€9,984
up €9,984 (+181.9%), from €5,488 to €15,472
- Financial income +€40,524
up €40,524 (+1976.8%), from €2,050 to €42,574
- Taxes +€13,672
up €13,672 (+424.5%), from €3,221 to €16,892
- Gross operating margin +€2,339
up €2,339 (+23.3%), from €10,033 to €12,373
- Financial charges +€1,658
up €1,658 (+841.9%), from €197 to €1,855
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 | €283,189 | €312,233 | +€29,044 | +10.3% |
| Fixed assets | 21/28 | €4,500 | €12,120 | +€7,620 | +169.3% |
| Tangible fixed assets | 22/27 | €4,500 | €12,120 | +€7,620 | +169.3% |
| Land and buildings | 22 | €1,421 | €9,041 | +€7,620 | +536.5% |
| Plant, machinery and equipment | 23 | €3,080 | €3,080 | = | 0.0% |
| Current assets | 29/58 | €278,689 | €300,112 | +€21,423 | +7.7% |
| Amounts receivable within one year | 40/41 | €1,046 | - | -€1,046 | |
| Other amounts receivable | 41 | €1,046 | - | -€1,046 | |
| Current investments | 50/53 | €260,925 | €256,932 | -€3,992 | -1.5% |
| Cash at bank and in hand | 54/58 | €16,719 | €43,180 | +€26,461 | +158.3% |
| Total equity and liabilities | 10/49 | €283,189 | €312,233 | +€29,044 | +10.3% |
| Equity | 10/15 | €245,564 | €279,541 | +€33,977 | +13.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €226,200 | €260,150 | +€33,950 | +15.0% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,500 | €12,500 | = | 0.0% |
| Distributable reserves | 133 | €213,700 | €247,650 | +€33,950 | +15.9% |
| Profit (loss) carried forward | 14 | €772 | €799 | +€27 | +3.5% |
| Amounts payable | 17/49 | €37,626 | €32,692 | -€4,934 | -13.1% |
| Amounts payable within one year | 42/48 | €35,488 | €31,525 | -€3,963 | -11.2% |
| Taxes, remuneration and social security | 45 | €5,488 | €15,472 | +€9,984 | +181.9% |
| Taxes | 450/3 | €5,488 | €15,472 | +€9,984 | +181.9% |
| Other amounts payable | 47/48 | €30,000 | €16,053 | -€13,947 | -46.5% |
| Accrued charges and deferred income | 492/3 | €2,138 | €1,167 | -€971 | -45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €540 | €542 | +€2 | +0.3% |
| Other operating charges | 640/8 | €1,673 | €1,681 | +€8 | +0.5% |
| Gross operating margin | 9900 | €10,033 | €12,373 | +€2,339 | +23.3% |
| Operating profit (loss) | 9901 | €7,820 | €10,150 | +€2,330 | +29.8% |
| Financial income | 75/76B | €2,050 | €42,574 | +€40,524 | +1976.8% |
| Recurring financial income | 75 | €2,050 | €42,574 | +€40,524 | +1976.8% |
| Financial charges | 65/66B | €197 | €1,855 | +€1,658 | +841.9% |
| Recurring financial charges | 65 | €197 | €1,855 | +€1,658 | +841.9% |
| Profit (loss) for the period before taxes | 9903 | €9,673 | €50,870 | +€41,197 | +425.9% |
| Income taxes | 67/77 | €3,221 | €16,892 | +€13,672 | +424.5% |
| Profit (loss) for the period | 9904 | €6,453 | €33,977 | +€27,525 | +426.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,453 | €33,977 | +€27,525 | +426.6% |
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.