DEUX OURS: 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.
DEUX OURS
Largest movements
- Cash -€2,577
down €2,577 (-63.5%), from €4,059 to €1,482
mainly Trade debts (-€16,056) and Other debts (-€5,021)
- Tangible fixed assets -€1,721
down €1,721 (-6.3%), from €27,394 to €25,674
of which Other tangible fixed assets: -€896
- Receivables within one year -€1,608
down €1,608 (-8.4%), from €19,095 to €17,486
of which Other amounts receivable: -€2,970
- Deferred charges and accrued income +€771
up €771, from €0 to €771
- Trade debts -€16,056
down €16,056 (-67.6%), from €23,762 to €7,705
- Short-term financial debts +€9,716
up €9,716, from €0 to €9,716
- Profit (loss) carried forward +€8,926
up €8,926 (+45.1%), from -€19,775 to -€10,850
- Other debts -€5,021
down €5,021 (-24.4%), from €20,608 to €15,587
- Current portion of long-term debt -€2,350
down €2,350 (-74.5%), from €3,153 to €802
- Gross operating margin +€22,864
up €22,864 (+42.6%), from €53,651 to €76,515
- Other operating charges +€4,591
up €4,591 (+152%), from €3,012 to €7,603
- Financial charges -€3,855
down €3,855 (-76.8%), from €5,019 to €1,163
- Staff costs -€2,451
down €2,451 (-4.1%), from €59,114 to €56,664
- Financial income +€1,412
new in 2025: €1,412
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 | €56,485 | €51,009 | -€5,476 | -9.7% |
| Fixed assets | 21/28 | €29,794 | €28,074 | -€1,721 | -5.8% |
| Tangible fixed assets | 22/27 | €27,394 | €25,674 | -€1,721 | -6.3% |
| Land and buildings | 22 | €1,318 | €1,085 | -€233 | -17.7% |
| Plant, machinery and equipment | 23 | €751 | €606 | -€145 | -19.3% |
| Furniture and vehicles | 24 | €22,754 | €22,307 | -€447 | -2.0% |
| Other tangible fixed assets | 26 | €2,572 | €1,676 | -€896 | -34.8% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €26,691 | €22,935 | -€3,756 | -14.1% |
| Stocks and contracts in progress | 3 | €3,537 | €3,196 | -€341 | -9.6% |
| Stocks | 30/36 | €3,537 | €3,196 | -€341 | -9.6% |
| Amounts receivable within one year | 40/41 | €19,095 | €17,486 | -€1,608 | -8.4% |
| Trade receivables | 40 | €321 | €1,683 | +€1,361 | +424% |
| Other amounts receivable | 41 | €18,773 | €15,804 | -€2,970 | -15.8% |
| Cash at bank and in hand | 54/58 | €4,059 | €1,482 | -€2,577 | -63.5% |
| Deferred charges and accrued income | 490/1 | €0 | €771 | +€771 | |
| Total equity and liabilities | 10/49 | €56,485 | €51,009 | -€5,476 | -9.7% |
| Equity | 10/15 | -€13,575 | -€4,650 | +€8,926 | +65.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,775 | -€10,850 | +€8,926 | +45.1% |
| Amounts payable | 17/49 | €70,060 | €55,658 | -€14,402 | -20.6% |
| Amounts payable after more than one year | 17 | €802 | - | -€802 | |
| Financial debts | 170/4 | €802 | - | -€802 | |
| Amounts payable within one year | 42/48 | €69,257 | €55,658 | -€13,599 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €3,153 | €802 | -€2,350 | -74.5% |
| Financial debts | 43 | €0 | €9,716 | +€9,716 | |
| Credit institutions | 430/8 | €0 | €9,716 | +€9,716 | |
| Trade debts | 44 | €23,762 | €7,705 | -€16,056 | -67.6% |
| Suppliers | 440/4 | €23,762 | €7,705 | -€16,056 | -67.6% |
| Taxes, remuneration and social security | 45 | €21,734 | €21,848 | +€113 | +0.5% |
| Taxes | 450/3 | €14,009 | €14,320 | +€311 | +2.2% |
| Remuneration and social security | 454/9 | €7,725 | €7,527 | -€198 | -2.6% |
| Other amounts payable | 47/48 | €20,608 | €15,587 | -€5,021 | -24.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €59,114 | €56,664 | -€2,451 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,805 | €1,721 | -€84 | -4.7% |
| Other operating charges | 640/8 | €3,012 | €7,603 | +€4,591 | +152% |
| Non-recurring operating charges | 66A | - | €1,570 | +€1,570 | |
| Gross operating margin | 9900 | €53,651 | €76,515 | +€22,864 | +42.6% |
| Operating profit (loss) | 9901 | -€10,280 | €8,958 | +€19,238 | |
| Financial income | 75/76B | - | €1,412 | +€1,412 | |
| Recurring financial income | 75 | - | €1,412 | +€1,412 | |
| Financial charges | 65/66B | €5,019 | €1,163 | -€3,855 | -76.8% |
| Recurring financial charges | 65 | €5,019 | €1,163 | -€3,855 | -76.8% |
| Profit (loss) for the period before taxes | 9903 | -€15,299 | €9,206 | +€24,505 | |
| Income taxes | 67/77 | €140 | €280 | +€141 | +101% |
| Profit (loss) for the period | 9904 | -€15,439 | €8,926 | +€24,364 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,439 | €8,926 | +€24,364 |
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 18 October 2026 via checked.be.