DESPLANQUE NICOLAS: 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.
DESPLANQUE NICOLAS
Largest movements
- Tangible fixed assets -€21,769
down €21,769 (-10.0%), from €217,602 to €195,833
of which Land and buildings: -€14,356
- Stocks and contracts +€18,183
up €18,183 (+132%), from €13,765 to €31,948
- Cash -€9,189
down €9,189 (-31.7%), from €28,950 to €19,761
mainly Debts after one year (-€19,030) and Stocks and contracts (-€18,183)
- Receivables within one year -€7,288
down €7,288 (-49.8%), from €14,623 to €7,335
of which Trade receivables: -€11,067
- Debts after one year -€19,030
down €19,030 (-14.3%), from €133,124 to €114,095
- Other debts -€6,535
down €6,535 (-11.6%), from €56,115 to €49,581
- Reserves +€3,080
up €3,080 (+30.2%), from €10,196 to €13,276
of which Distributable reserves: +€3,080
- Staff costs +€17,012
up €17,012 (+29.8%), from €57,175 to €74,187
- Gross operating margin +€10,429
up €10,429 (+10.7%), from €97,086 to €107,515
- Taxes -€6,846
down €6,846, from €4,004 to -€2,842
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 | €278,893 | €258,979 | -€19,914 | -7.1% |
| Fixed assets | 21/28 | €218,477 | €196,708 | -€21,769 | -10.0% |
| Tangible fixed assets | 22/27 | €217,602 | €195,833 | -€21,769 | -10.0% |
| Land and buildings | 22 | €178,456 | €164,100 | -€14,356 | -8.0% |
| Plant, machinery and equipment | 23 | €1,454 | €4,341 | +€2,888 | +199% |
| Furniture and vehicles | 24 | €37,693 | €27,392 | -€10,300 | -27.3% |
| Financial fixed assets | 28 | €875 | €875 | = | 0.0% |
| Current assets | 29/58 | €60,415 | €62,271 | +€1,855 | +3.1% |
| Stocks and contracts in progress | 3 | €13,765 | €31,948 | +€18,183 | +132% |
| Stocks | 30/36 | €13,765 | €31,948 | +€18,183 | +132% |
| Amounts receivable within one year | 40/41 | €14,623 | €7,335 | -€7,288 | -49.8% |
| Trade receivables | 40 | €14,623 | €3,557 | -€11,067 | -75.7% |
| Other amounts receivable | 41 | - | €3,779 | +€3,779 | |
| Cash at bank and in hand | 54/58 | €28,950 | €19,761 | -€9,189 | -31.7% |
| Deferred charges and accrued income | 490/1 | €3,077 | €3,226 | +€149 | +4.8% |
| Total equity and liabilities | 10/49 | €278,893 | €258,979 | -€19,914 | -7.1% |
| Equity | 10/15 | €41,203 | €43,216 | +€2,013 | +4.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,196 | €13,276 | +€3,080 | +30.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €8,336 | €11,416 | +€3,080 | +36.9% |
| Profit (loss) carried forward | 14 | €31 | €69 | +€38 | +121% |
| Investment grants | 15 | €12,376 | €11,271 | -€1,105 | -8.9% |
| Amounts payable | 17/49 | €237,689 | €215,763 | -€21,927 | -9.2% |
| Amounts payable after more than one year | 17 | €133,124 | €114,095 | -€19,030 | -14.3% |
| Financial debts | 170/4 | €133,124 | €114,095 | -€19,030 | -14.3% |
| Amounts payable within one year | 42/48 | €104,565 | €101,668 | -€2,897 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €18,783 | €19,030 | +€247 | +1.3% |
| Trade debts | 44 | €21,090 | €23,459 | +€2,369 | +11.2% |
| Suppliers | 440/4 | €21,090 | €23,459 | +€2,369 | +11.2% |
| Taxes, remuneration and social security | 45 | €8,577 | €9,598 | +€1,021 | +11.9% |
| Taxes | 450/3 | €6,331 | €4,003 | -€2,328 | -36.8% |
| Remuneration and social security | 454/9 | €2,246 | €5,595 | +€3,349 | +149% |
| Other amounts payable | 47/48 | €56,115 | €49,581 | -€6,535 | -11.6% |
| Remuneration, social security and pensions | 62 | €57,175 | €74,187 | +€17,012 | +29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,098 | €26,213 | +€115 | +0.4% |
| Other operating charges | 640/8 | €2,354 | €2,783 | +€429 | +18.2% |
| Gross operating margin | 9900 | €97,086 | €107,515 | +€10,429 | +10.7% |
| Operating profit (loss) | 9901 | €11,460 | €4,333 | -€7,127 | -62.2% |
| Financial income | 75/76B | €1,229 | €1,127 | -€101 | -8.3% |
| Recurring financial income | 75 | €1,229 | €1,127 | -€101 | -8.3% |
| Financial charges | 65/66B | €4,754 | €5,184 | +€430 | +9.1% |
| Recurring financial charges | 65 | €4,754 | €5,184 | +€430 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €7,935 | €276 | -€7,659 | -96.5% |
| Income taxes | 67/77 | €4,004 | -€2,842 | -€6,846 | |
| Profit (loss) for the period | 9904 | €3,931 | €3,118 | -€813 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,931 | €3,118 | -€813 | -20.7% |
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 14 October 2026 via checked.be.