DESCHRYVER: 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.
DESCHRYVER
Largest movements
- Current investments -€140,000
no longer reported in 2025 (was €140,000)
- Cash +€106,746
up €106,746 (+101%), from €106,028 to €212,775
mainly Current investments (+€140,000) and Depreciation (+€68,383)
- Receivables within one year +€25,124
up €25,124 (+724%), from €3,468 to €28,592
of which Other amounts receivable: +€27,942
- Tangible fixed assets +€13,223
up €13,223 (+2.6%), from €509,022 to €522,246
of which Furniture and vehicles: +€62,314
- Debts after one year -€20,950
down €20,950 (-70.6%), from €29,680 to €8,730
- Reserves +€19,072
up €19,072 (+3.3%), from €571,963 to €591,036
of which Distributable reserves: +€19,072
- Gross operating margin +€27,558
up €27,558 (+37.5%), from €73,565 to €101,123
- Taxes +€6,491
up €6,491 (+262%), from €2,478 to €8,969
- Depreciation +€3,527
up €3,527 (+5.4%), from €64,857 to €68,383
- Staff costs +€2,736
new in 2025: €2,736
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.
Derived cash bridge
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 | €838,359 | €843,453 | +€5,093 | +0.6% |
| Fixed assets | 21/28 | €513,863 | €527,086 | +€13,223 | +2.6% |
| Tangible fixed assets | 22/27 | €509,022 | €522,246 | +€13,223 | +2.6% |
| Land and buildings | 22 | €509,022 | €459,932 | -€49,090 | -9.6% |
| Furniture and vehicles | 24 | - | €62,314 | +€62,314 | |
| Financial fixed assets | 28 | €4,841 | €4,841 | = | 0.0% |
| Current assets | 29/58 | €324,496 | €316,366 | -€8,130 | -2.5% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Trade receivables | 290 | €75,000 | €75,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,468 | €28,592 | +€25,124 | +724% |
| Trade receivables | 40 | €3,468 | €650 | -€2,819 | -81.3% |
| Other amounts receivable | 41 | - | €27,942 | +€27,942 | |
| Current investments | 50/53 | €140,000 | - | -€140,000 | |
| Cash at bank and in hand | 54/58 | €106,028 | €212,775 | +€106,746 | +101% |
| Total equity and liabilities | 10/49 | €838,359 | €843,453 | +€5,093 | +0.6% |
| Equity | 10/15 | €776,401 | €795,473 | +€19,072 | +2.5% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €571,963 | €591,036 | +€19,072 | +3.3% |
| Non-distributable reserves | 130/1 | €24,995 | €24,995 | = | 0.0% |
| Legal reserve | 130 | €24,995 | €24,995 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €528,218 | €547,291 | +€19,072 | +3.6% |
| Profit (loss) carried forward | 14 | €141,938 | €141,938 | = | 0.0% |
| Amounts payable | 17/49 | €61,958 | €47,979 | -€13,979 | -22.6% |
| Amounts payable after more than one year | 17 | €29,680 | €8,730 | -€20,950 | -70.6% |
| Financial debts | 170/4 | €29,680 | €8,730 | -€20,950 | -70.6% |
| Amounts payable within one year | 42/48 | €30,378 | €37,349 | +€6,971 | +22.9% |
| Current portion of amounts payable after more than one year | 42 | €20,950 | €20,950 | = | 0.0% |
| Trade debts | 44 | €348 | €508 | +€161 | +46.2% |
| Suppliers | 440/4 | €348 | €508 | +€161 | +46.2% |
| Taxes, remuneration and social security | 45 | €6,366 | €12,175 | +€5,809 | +91.3% |
| Taxes | 450/3 | €2,650 | €10,095 | +€7,446 | +281% |
| Remuneration and social security | 454/9 | €3,716 | €2,080 | -€1,636 | -44.0% |
| Other amounts payable | 47/48 | €2,715 | €3,716 | +€1,001 | +36.9% |
| Accrued charges and deferred income | 492/3 | €1,900 | €1,900 | = | 0.0% |
| Non-recurring operating income | 76A | - | €19,005 | +€19,005 | |
| Remuneration, social security and pensions | 62 | - | €2,736 | +€2,736 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,857 | €68,383 | +€3,527 | +5.4% |
| Other operating charges | 640/8 | €3,853 | €4,537 | +€684 | +17.8% |
| Gross operating margin | 9900 | €73,565 | €101,123 | +€27,558 | +37.5% |
| Operating profit (loss) | 9901 | €4,856 | €25,467 | +€20,611 | +424% |
| Financial income | 75/76B | €3,142 | €3,276 | +€134 | +4.3% |
| Recurring financial income | 75 | €3,142 | €3,276 | +€134 | +4.3% |
| Financial charges | 65/66B | €1,321 | €701 | -€619 | -46.9% |
| Recurring financial charges | 65 | €1,321 | €701 | -€619 | -46.9% |
| Profit (loss) for the period before taxes | 9903 | €6,677 | €28,041 | +€21,364 | +320% |
| Income taxes | 67/77 | €2,478 | €8,969 | +€6,491 | +262% |
| Profit (loss) for the period | 9904 | €4,200 | €19,072 | +€14,873 | +354% |
| Profit (loss) for the period to be appropriated | 9905 | €4,200 | €19,072 | +€14,873 | +354% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.