DR GESTION: 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.
DR GESTION
Largest movements
- Cash -€64,013
down €64,013 (-58.5%), from €109,375 to €45,362
mainly Contributions, distributions and other (-€136,000) and Other debts (-€26,140)
- Receivables within one year -€35,139
down €35,139 (-15.9%), from €220,880 to €185,741
of which Trade receivables: -€30,639
- Profit (loss) carried forward -€71,914
down €71,914 (-52.8%), from €136,208 to €64,295
- Other debts -€26,140
down €26,140 (-15.8%), from €165,931 to €139,791
- Gross operating margin -€69,265
down €69,265 (-46.3%), from €149,570 to €80,305
- Taxes -€16,426
down €16,426 (-50.2%), from €32,713 to €16,287
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 | €330,255 | €232,450 | -€97,805 | -29.6% |
| Current assets | 29/58 | €330,255 | €232,450 | -€97,805 | -29.6% |
| Amounts receivable within one year | 40/41 | €220,880 | €185,741 | -€35,139 | -15.9% |
| Trade receivables | 40 | €184,380 | €153,741 | -€30,639 | -16.6% |
| Other amounts receivable | 41 | €36,500 | €32,000 | -€4,500 | -12.3% |
| Cash at bank and in hand | 54/58 | €109,375 | €45,362 | -€64,013 | -58.5% |
| Deferred charges and accrued income | 490/1 | - | €1,347 | +€1,347 | |
| Total equity and liabilities | 10/49 | €330,255 | €232,450 | -€97,805 | -29.6% |
| Equity | 10/15 | €156,668 | €84,755 | -€71,914 | -45.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,208 | €64,295 | -€71,914 | -52.8% |
| Amounts payable | 17/49 | €173,587 | €147,695 | -€25,892 | -14.9% |
| Amounts payable within one year | 42/48 | €173,587 | €147,695 | -€25,892 | -14.9% |
| Trade debts | 44 | €1,500 | €1,850 | +€350 | +23.3% |
| Suppliers | 440/4 | €1,500 | €1,850 | +€350 | +23.3% |
| Taxes, remuneration and social security | 45 | €6,156 | €6,055 | -€101 | -1.6% |
| Taxes | 450/3 | €6,156 | €6,055 | -€101 | -1.6% |
| Other amounts payable | 47/48 | €165,931 | €139,791 | -€26,140 | -15.8% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €149,570 | €80,305 | -€69,265 | -46.3% |
| Operating profit (loss) | 9901 | €149,185 | €79,917 | -€69,268 | -46.4% |
| Financial income | 75/76B | €275 | €631 | +€357 | +130% |
| Recurring financial income | 75 | €275 | €631 | +€357 | +130% |
| Financial charges | 65/66B | €160 | €175 | +€14 | +9.0% |
| Recurring financial charges | 65 | €160 | €175 | +€14 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €149,300 | €80,374 | -€68,926 | -46.2% |
| Income taxes | 67/77 | €32,713 | €16,287 | -€16,426 | -50.2% |
| Profit (loss) for the period | 9904 | €116,586 | €64,086 | -€52,500 | -45.0% |
| Profit (loss) for the period to be appropriated | 9905 | €116,586 | €64,086 | -€52,500 | -45.0% |
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 26 October 2026 via checked.be.