Dr Pierre Déome: 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 Pierre Déome
Largest movements
- Cash +€35,560
up €35,560 (+88.0%), from €40,397 to €75,957
mainly Net result for the year (+€62,221) and Depreciation (+€12,933)
- Tangible fixed assets -€10,494
down €10,494 (-2.2%), from €469,422 to €458,928
of which Land and buildings: -€12,716
- Reserves +€62,221
up €62,221 (+22.7%), from €273,872 to €336,093
- Debts after one year -€38,550
down €38,550 (-8.5%), from €454,154 to €415,604
- Gross operating margin +€21,517
up €21,517 (+22.8%), from €94,444 to €115,961
- Taxes +€6,898
up €6,898 (+29.7%), from €23,248 to €30,146
- Financial charges -€1,557
down €1,557 (-14.8%), from €10,515 to €8,958
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 | €929,274 | €952,526 | +€23,253 | +2.5% |
| Fixed assets | 21/28 | €857,064 | €846,570 | -€10,494 | -1.2% |
| Tangible fixed assets | 22/27 | €469,422 | €458,928 | -€10,494 | -2.2% |
| Land and buildings | 22 | €469,422 | €456,706 | -€12,716 | -2.7% |
| Furniture and vehicles | 24 | - | €2,222 | +€2,222 | |
| Financial fixed assets | 28 | €387,642 | €387,642 | = | 0.0% |
| Current assets | 29/58 | €72,210 | €105,957 | +€33,747 | +46.7% |
| Amounts receivable within one year | 40/41 | €31,813 | €30,000 | -€1,813 | -5.7% |
| Other amounts receivable | 41 | €31,813 | €30,000 | -€1,813 | -5.7% |
| Cash at bank and in hand | 54/58 | €40,397 | €75,957 | +€35,560 | +88.0% |
| Total equity and liabilities | 10/49 | €929,274 | €952,526 | +€23,253 | +2.5% |
| Equity | 10/15 | €371,721 | €433,942 | +€62,221 | +16.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €273,872 | €336,093 | +€62,221 | +22.7% |
| Distributable reserves | 133 | €273,872 | €336,093 | +€62,221 | +22.7% |
| Profit (loss) carried forward | 14 | €85,450 | €85,450 | = | 0.0% |
| Amounts payable | 17/49 | €557,552 | €518,584 | -€38,968 | -7.0% |
| Amounts payable after more than one year | 17 | €454,154 | €415,604 | -€38,550 | -8.5% |
| Financial debts | 170/4 | €454,154 | €415,604 | -€38,550 | -8.5% |
| Amounts payable within one year | 42/48 | €103,399 | €102,980 | -€418 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €37,925 | €38,550 | +€625 | +1.6% |
| Taxes, remuneration and social security | 45 | €236 | €3,076 | +€2,840 | +1,202% |
| Taxes | 450/3 | €236 | €3,076 | +€2,840 | +1,202% |
| Other amounts payable | 47/48 | €65,237 | €61,354 | -€3,884 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,672 | €12,933 | +€261 | +2.1% |
| Other operating charges | 640/8 | €777 | €1,934 | +€1,157 | +149% |
| Gross operating margin | 9900 | €94,444 | €115,961 | +€21,517 | +22.8% |
| Operating profit (loss) | 9901 | €80,995 | €101,094 | +€20,098 | +24.8% |
| Financial income | 75/76B | €39 | €231 | +€192 | +487% |
| Recurring financial income | 75 | €39 | €231 | +€192 | +487% |
| Financial charges | 65/66B | €10,515 | €8,958 | -€1,557 | -14.8% |
| Recurring financial charges | 65 | €10,515 | €8,958 | -€1,557 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €70,519 | €92,367 | +€21,848 | +31.0% |
| Income taxes | 67/77 | €23,248 | €30,146 | +€6,898 | +29.7% |
| Profit (loss) for the period | 9904 | €47,271 | €62,221 | +€14,950 | +31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €47,271 | €62,221 | +€14,950 | +31.6% |
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 24 October 2026 via checked.be.