DYE BEHEER: 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.
DYE BEHEER
Largest movements
- Financial fixed assets -€170,236
down €170,236 (-8.4%), from €2.0m to €1.8m
- Receivables after one year +€59,123
up €59,123 (+8.4%), from €706,283 to €765,406
- Receivables within one year +€42,164
up €42,164 (+41.9%), from €100,596 to €142,760
of which Other amounts receivable: +€26,249
- Revaluation surpluses -€170,236
down €170,236 (-9.7%), from €1.8m to €1.6m
- Profit (loss) carried forward +€100,401
up €100,401 (+21.9%), from €458,557 to €558,958
- Financial income -€78,848
down €78,848 (-42.8%), from €184,418 to €105,571
of which Financial income: -€78,848
- Other operating charges -€5,209
down €5,209 (-82.3%), from €6,327 to €1,118
- Financial charges +€3,379
up €3,379 (+140%), from €2,415 to €5,793
- Gross operating margin +€898
up €898 (+19.5%), from €4,614 to €5,512
- Taxes +€595
up €595 (+20.1%), from €2,957 to €3,552
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 | €2,827,641 | €2,762,387 | -€65,254 | -2.3% |
| Fixed assets | 21/28 | €2,019,429 | €1,849,193 | -€170,236 | -8.4% |
| Financial fixed assets | 28 | €2,019,429 | €1,849,193 | -€170,236 | -8.4% |
| Current assets | 29/58 | €808,211 | €913,194 | +€104,983 | +13.0% |
| Amounts receivable after more than one year | 29 | €706,283 | €765,406 | +€59,123 | +8.4% |
| Other amounts receivable | 291 | €706,283 | €765,406 | +€59,123 | +8.4% |
| Amounts receivable within one year | 40/41 | €100,596 | €142,760 | +€42,164 | +41.9% |
| Trade receivables | 40 | €20,324 | €36,240 | +€15,916 | +78.3% |
| Other amounts receivable | 41 | €80,272 | €106,520 | +€26,249 | +32.7% |
| Cash at bank and in hand | 54/58 | €598 | €303 | -€295 | -49.3% |
| Deferred charges and accrued income | 490/1 | €735 | €4,725 | +€3,990 | +543% |
| Total equity and liabilities | 10/49 | €2,827,641 | €2,762,387 | -€65,254 | -2.3% |
| Equity | 10/15 | €2,296,915 | €2,227,299 | -€69,616 | -3.0% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Revaluation surpluses | 12 | €1,756,077 | €1,585,841 | -€170,236 | -9.7% |
| Reserves | 13 | €7,281 | €7,500 | +€219 | +3.0% |
| Non-distributable reserves | 130/1 | €7,281 | €7,500 | +€219 | +3.0% |
| Legal reserve | 130 | €7,281 | €7,500 | +€219 | +3.0% |
| Profit (loss) carried forward | 14 | €458,557 | €558,958 | +€100,401 | +21.9% |
| Amounts payable | 17/49 | €530,726 | €535,089 | +€4,363 | +0.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €530,726 | €535,089 | +€4,363 | +0.8% |
| Trade debts | 44 | €2,415 | €4,414 | +€1,999 | +82.8% |
| Suppliers | 440/4 | €2,415 | €4,414 | +€1,999 | +82.8% |
| Taxes, remuneration and social security | 45 | €2,957 | €3,552 | +€595 | +20.1% |
| Taxes | 450/3 | €2,957 | €3,552 | +€595 | +20.1% |
| Other amounts payable | 47/48 | €525,354 | €527,123 | +€1,769 | +0.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €6,327 | €1,118 | -€5,209 | -82.3% |
| Gross operating margin | 9900 | €4,614 | €5,512 | +€898 | +19.5% |
| Operating profit (loss) | 9901 | -€1,714 | €4,394 | +€6,107 | |
| Financial income | 75/76B | €184,418 | €105,571 | -€78,848 | -42.8% |
| Recurring financial income | 75 | €184,418 | €105,571 | -€78,848 | -42.8% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €2,415 | €5,793 | +€3,379 | +140% |
| Recurring financial charges | 65 | €2,415 | €5,793 | +€3,379 | +140% |
| Profit (loss) for the period before taxes | 9903 | €180,290 | €104,171 | -€76,119 | -42.2% |
| Income taxes | 67/77 | €2,957 | €3,552 | +€595 | +20.1% |
| Profit (loss) for the period | 9904 | €177,334 | €100,620 | -€76,714 | -43.3% |
| Profit (loss) for the period to be appropriated | 9905 | €177,334 | €100,620 | -€76,714 | -43.3% |
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.