DIETER DE BAETS: 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.
DIETER DE BAETS
Largest movements
- Cash +€73,545
up €73,545 (+349%), from €21,092 to €94,637
mainly Net result for the year (+€62,642) and Tax, wage and social debts (+€12,373)
- Reserves +€63,000
up €63,000 (+485%), from €13,000 to €76,000
- Tax, wage and social debts +€12,373
up €12,373 (+187%), from €6,608 to €18,982
of which Taxes: +€12,373
- Trade debts -€2,483
down €2,483 (-67.6%), from €3,673 to €1,190
- Other debts +€1,277
up €1,277 (+153%), from €834 to €2,111
- Gross operating margin +€61,984
up €61,984 (+355%), from €17,439 to €79,423
- Taxes +€12,373
up €12,373 (+355%), from €3,483 to €15,857
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 | €26,061 | €100,007 | +€73,946 | +284% |
| Fixed assets | 21/28 | €831 | €1,109 | +€277 | +33.4% |
| Tangible fixed assets | 22/27 | €831 | €1,109 | +€277 | +33.4% |
| Furniture and vehicles | 24 | €831 | €1,109 | +€277 | +33.4% |
| Current assets | 29/58 | €25,230 | €98,898 | +€73,668 | +292% |
| Amounts receivable within one year | 40/41 | €3,647 | €3,770 | +€123 | +3.4% |
| Trade receivables | 40 | €2,698 | €3,053 | +€355 | +13.2% |
| Other amounts receivable | 41 | €949 | €717 | -€232 | -24.4% |
| Cash at bank and in hand | 54/58 | €21,092 | €94,637 | +€73,545 | +349% |
| Deferred charges and accrued income | 490/1 | €492 | €492 | = | 0.0% |
| Total equity and liabilities | 10/49 | €26,061 | €100,007 | +€73,946 | +284% |
| Equity | 10/15 | €14,934 | €77,575 | +€62,642 | +419% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €13,000 | €76,000 | +€63,000 | +485% |
| Distributable reserves | 133 | €13,000 | €76,000 | +€63,000 | +485% |
| Profit (loss) carried forward | 14 | €934 | €575 | -€358 | -38.4% |
| Amounts payable | 17/49 | €11,128 | €22,432 | +€11,304 | +102% |
| Amounts payable within one year | 42/48 | €11,116 | €22,283 | +€11,167 | +100% |
| Trade debts | 44 | €3,673 | €1,190 | -€2,483 | -67.6% |
| Suppliers | 440/4 | €3,673 | €1,190 | -€2,483 | -67.6% |
| Taxes, remuneration and social security | 45 | €6,608 | €18,982 | +€12,373 | +187% |
| Taxes | 450/3 | €4,448 | €16,822 | +€12,373 | +278% |
| Remuneration and social security | 454/9 | €2,160 | €2,160 | = | 0.0% |
| Other amounts payable | 47/48 | €834 | €2,111 | +€1,277 | +153% |
| Accrued charges and deferred income | 492/3 | €11 | €149 | +€137 | +1,201% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11 | €544 | +€533 | +4,952% |
| Other operating charges | 640/8 | - | €159 | +€159 | |
| Gross operating margin | 9900 | €17,439 | €79,423 | +€61,984 | +355% |
| Operating profit (loss) | 9901 | €17,429 | €78,720 | +€61,291 | +352% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €11 | €222 | +€210 | +1,838% |
| Recurring financial charges | 65 | €11 | €222 | +€210 | +1,838% |
| Profit (loss) for the period before taxes | 9903 | €17,417 | €78,499 | +€61,081 | +351% |
| Income taxes | 67/77 | €3,483 | €15,857 | +€12,373 | +355% |
| Profit (loss) for the period | 9904 | €13,934 | €62,642 | +€48,708 | +350% |
| Profit (loss) for the period to be appropriated | 9905 | €13,934 | €62,642 | +€48,708 | +350% |
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 1 November 2026 via checked.be.