Dimitri Borrey: 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.
Dimitri Borrey
Largest movements
- Receivables within one year +€55,887
up €55,887 (+1,950%), from €2,866 to €58,754
of which Trade receivables: +€44,334
- Tangible fixed assets -€29,164
down €29,164 (-6.0%), from €482,826 to €453,662
of which Plant, machinery and equipment: -€20,019
- Profit (loss) carried forward +€30,278
up €30,278 (+6.6%), from €458,984 to €489,262
- Turnover -€99,930
no longer reported in 2025 (was €99,930)
- Gross operating margin +€67,646
up €67,646, from -€7,585 to €60,062
- Purchases and services -€26,645
down €26,645 (-24.8%), from €107,514 to €80,869
- Depreciation -€1,651
down €1,651 (-5.4%), from €30,816 to €29,164
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 | €487,049 | €518,202 | +€31,154 | +6.4% |
| Fixed assets | 21/28 | €483,826 | €454,662 | -€29,164 | -6.0% |
| Tangible fixed assets | 22/27 | €482,826 | €453,662 | -€29,164 | -6.0% |
| Plant, machinery and equipment | 23 | €391,772 | €371,753 | -€20,019 | -5.1% |
| Furniture and vehicles | 24 | €40,802 | €39,000 | -€1,802 | -4.4% |
| Other tangible fixed assets | 26 | €50,252 | €42,909 | -€7,343 | -14.6% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €3,222 | €63,540 | +€60,318 | +1,872% |
| Amounts receivable within one year | 40/41 | €2,866 | €58,754 | +€55,887 | +1,950% |
| Trade receivables | 40 | - | €44,334 | +€44,334 | |
| Other amounts receivable | 41 | €2,866 | €14,420 | +€11,553 | +403% |
| Cash at bank and in hand | 54/58 | €266 | €4,231 | +€3,965 | +1,489% |
| Deferred charges and accrued income | 490/1 | €90 | €556 | +€466 | +520% |
| Total equity and liabilities | 10/49 | €487,049 | €518,202 | +€31,154 | +6.4% |
| Equity | 10/15 | €467,044 | €497,322 | +€30,278 | +6.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €458,984 | €489,262 | +€30,278 | +6.6% |
| Amounts payable | 17/49 | €20,004 | €20,880 | +€876 | +4.4% |
| Amounts payable within one year | 42/48 | €20,004 | €20,880 | +€876 | +4.4% |
| Trade debts | 44 | €7,119 | €8,438 | +€1,318 | +18.5% |
| Suppliers | 440/4 | €7,119 | €8,438 | +€1,318 | +18.5% |
| Taxes, remuneration and social security | 45 | €12,885 | €12,442 | -€443 | -3.4% |
| Taxes | 450/3 | €12,885 | €12,442 | -€443 | -3.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Turnover | 70 | €99,930 | - | -€99,930 | |
| Goods, raw materials, services and sundry goods | 60/61 | €107,514 | €80,869 | -€26,645 | -24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,816 | €29,164 | -€1,651 | -5.4% |
| Gross operating margin | 9900 | -€7,585 | €60,062 | +€67,646 | |
| Operating profit (loss) | 9901 | -€38,401 | €30,897 | +€69,298 | |
| Financial income | 75/76B | €100 | €568 | +€468 | +468% |
| Recurring financial income | 75 | €100 | €568 | +€468 | +468% |
| Financial charges | 65/66B | €671 | €1,187 | +€516 | +76.8% |
| Recurring financial charges | 65 | €671 | €1,187 | +€516 | +76.8% |
| Profit (loss) for the period before taxes | 9903 | -€38,972 | €30,278 | +€69,250 | |
| Profit (loss) for the period | 9904 | -€38,972 | €30,278 | +€69,250 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,972 | €30,278 | +€69,250 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.