DIERENUITVAARTPLAN: 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.
DIERENUITVAARTPLAN
Largest movements
- Tangible fixed assets -€23,581
down €23,581 (-100%), from €23,581 to €0
of which Furniture and vehicles: -€23,429
- Other debts -€29,985
down €29,985 (-100%), from €29,985 to €0
- Reserves +€5,558
up €5,558 (+12.8%), from €43,549 to €49,108
- Tax, wage and social debts +€2,016
up €2,016 (+37.1%), from €5,436 to €7,452
of which Remuneration and social security: +€1,300
- Depreciation -€12,517
down €12,517 (-98.8%), from €12,669 to €152
- Gross operating margin -€8,166
down €8,166 (-64.3%), from €12,695 to €4,529
- Financial income +€5,308
up €5,308 (+17,926%), from €30 to €5,337
of which Non-recurring financial income: +€5,337
- Taxes +€1,938
up €1,938 (+366%), from €529 to €2,467
- Other operating charges -€697
down €697 (-60.0%), from €1,163 to €465
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 | €91,231 | €68,588 | -€22,643 | -24.8% |
| Fixed assets | 21/28 | €23,581 | €0 | -€23,581 | -100% |
| Tangible fixed assets | 22/27 | €23,581 | €0 | -€23,581 | -100% |
| Plant, machinery and equipment | 23 | €152 | €0 | -€152 | -100% |
| Furniture and vehicles | 24 | €23,429 | €0 | -€23,429 | -100% |
| Current assets | 29/58 | €67,650 | €68,588 | +€938 | +1.4% |
| Amounts receivable within one year | 40/41 | €6,676 | €7,267 | +€592 | +8.9% |
| Trade receivables | 40 | €2,205 | €0 | -€2,205 | -100% |
| Other amounts receivable | 41 | €4,471 | €7,267 | +€2,797 | +62.6% |
| Cash at bank and in hand | 54/58 | €60,974 | €60,861 | -€113 | -0.2% |
| Deferred charges and accrued income | 490/1 | - | €460 | +€460 | |
| Total equity and liabilities | 10/49 | €91,231 | €68,588 | -€22,643 | -24.8% |
| Equity | 10/15 | €53,549 | €59,108 | +€5,558 | +10.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €43,549 | €49,108 | +€5,558 | +12.8% |
| Distributable reserves | 133 | €43,549 | €49,108 | +€5,558 | +12.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €37,682 | €9,480 | -€28,202 | -74.8% |
| Amounts payable within one year | 42/48 | €37,240 | €9,480 | -€27,759 | -74.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,819 | €2,029 | +€210 | +11.5% |
| Suppliers | 440/4 | €1,819 | €2,029 | +€210 | +11.5% |
| Taxes, remuneration and social security | 45 | €5,436 | €7,452 | +€2,016 | +37.1% |
| Taxes | 450/3 | €5,436 | €6,152 | +€716 | +13.2% |
| Remuneration and social security | 454/9 | - | €1,300 | +€1,300 | |
| Other amounts payable | 47/48 | €29,985 | €0 | -€29,985 | -100% |
| Accrued charges and deferred income | 492/3 | €442 | €0 | -€442 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,669 | €152 | -€12,517 | -98.8% |
| Other operating charges | 640/8 | €1,163 | €465 | -€697 | -60.0% |
| Gross operating margin | 9900 | €12,695 | €4,529 | -€8,166 | -64.3% |
| Operating profit (loss) | 9901 | -€1,137 | €3,911 | +€5,048 | |
| Financial income | 75/76B | €30 | €5,337 | +€5,308 | +17,926% |
| Recurring financial income | 75 | €30 | €0 | -€30 | -100% |
| Non-recurring financial income | 76B | - | €5,337 | +€5,337 | |
| Financial charges | 65/66B | €1,405 | €1,224 | -€181 | -12.9% |
| Recurring financial charges | 65 | €1,405 | €1,224 | -€181 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,512 | €8,025 | +€10,537 | |
| Income taxes | 67/77 | €529 | €2,467 | +€1,938 | +366% |
| Profit (loss) for the period | 9904 | -€3,041 | €5,558 | +€8,600 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,041 | €5,558 | +€8,600 |
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 20 October 2026 via checked.be.