Dr. Jill Devriese: what changed
Two fiscal 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. Jill Devriese
Largest movements
- Receivables within one year +€44,555
up €44,555 (+632.8%), from €7,041 to €51,596
of which Other amounts receivable: +€44,194
- Cash -€23,740
down €23,740 (-43.7%), from €54,276 to €30,536
mainly Receivables within one year (-€44,555) and Other debts (-€6,000)
- Profit (loss) carried forward +€27,693
up €27,693 (+68.0%), from €40,710 to €68,403
- Other debts -€6,000
no longer reported in 2025 (was €6,000)
- Tax, wage and social debts -€3,303
down €3,303 (-30.5%), from €10,846 to €7,543
- Trade debts +€2,511
up €2,511 (+71.2%), from €3,528 to €6,039
- Gross operating margin -€17,095
down €17,095 (-32.5%), from €52,552 to €35,456
- Taxes -€3,303
down €3,303 (-30.5%), from €10,846 to €7,543
- Financial income +€1,342
up €1,342 (+569.8%), from €235 to €1,577
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.
Cash bridge derived
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 | €63,083 | €83,984 | +€20,901 | +33.1% |
| Fixed assets | 21/28 | €1,767 | €1,852 | +€86 | +4.9% |
| Tangible fixed assets | 22/27 | €1,767 | €1,852 | +€86 | +4.9% |
| Furniture and vehicles | 24 | €1,767 | €1,852 | +€86 | +4.9% |
| Current assets | 29/58 | €61,317 | €82,132 | +€20,815 | +33.9% |
| Amounts receivable within one year | 40/41 | €7,041 | €51,596 | +€44,555 | +632.8% |
| Trade receivables | 40 | - | €361 | +€361 | |
| Other amounts receivable | 41 | €7,041 | €51,235 | +€44,194 | +627.7% |
| Cash at bank and in hand | 54/58 | €54,276 | €30,536 | -€23,740 | -43.7% |
| Total equity and liabilities | 10/49 | €63,083 | €83,984 | +€20,901 | +33.1% |
| Equity | 10/15 | €42,710 | €70,403 | +€27,693 | +64.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,710 | €68,403 | +€27,693 | +68.0% |
| Amounts payable | 17/49 | €20,373 | €13,581 | -€6,792 | -33.3% |
| Amounts payable within one year | 42/48 | €20,373 | €13,581 | -€6,792 | -33.3% |
| Trade debts | 44 | €3,528 | €6,039 | +€2,511 | +71.2% |
| Suppliers | 440/4 | €3,528 | €6,039 | +€2,511 | +71.2% |
| Taxes, remuneration and social security | 45 | €10,846 | €7,543 | -€3,303 | -30.5% |
| Taxes | 450/3 | €10,846 | €7,543 | -€3,303 | -30.5% |
| Other amounts payable | 47/48 | €6,000 | - | -€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €365 | €733 | +€368 | +100.7% |
| Other operating charges | 640/8 | €836 | €1,019 | +€182 | +21.8% |
| Gross operating margin | 9900 | €52,552 | €35,456 | -€17,095 | -32.5% |
| Operating profit (loss) | 9901 | €51,350 | €33,705 | -€17,645 | -34.4% |
| Financial income | 75/76B | €235 | €1,577 | +€1,342 | +569.8% |
| Recurring financial income | 75 | €235 | €1,577 | +€1,342 | +569.8% |
| Financial charges | 65/66B | €30 | €46 | +€16 | +52.4% |
| Recurring financial charges | 65 | €30 | €46 | +€16 | +52.4% |
| Profit (loss) for the period before taxes | 9903 | €51,555 | €35,236 | -€16,319 | -31.7% |
| Income taxes | 67/77 | €10,846 | €7,543 | -€3,303 | -30.5% |
| Profit (loss) for the period | 9904 | €40,710 | €27,693 | -€13,017 | -32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,710 | €27,693 | -€13,017 | -32.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.