ELINE DEBOOSERE: 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.
ELINE DEBOOSERE
Largest movements
- Current investments +€114,656
up €114,656 (+82.1%), from €139,598 to €254,254
- Cash +€75,660
up €75,660 (+10.4%), from €730,749 to €806,409
mainly Net result for the year (+€649,751) and Other debts (+€532,657)
- Tangible fixed assets +€59,967
up €59,967 (+17.5%), from €343,383 to €403,350
of which Furniture and vehicles: +€59,329
- Receivables within one year +€26,070
up €26,070 (+46.8%), from €55,710 to €81,781
of which Other amounts receivable: +€26,983
- Other debts +€532,657
up €532,657 (+265%), from €201,294 to €733,951
- Reserves -€268,694
down €268,694 (-34.1%), from €787,992 to €519,298
of which Distributable reserves: -€184,494
- Trade debts +€55,595
up €55,595 (+346%), from €16,086 to €71,681
- Debts after one year -€34,975
down €34,975 (-18.8%), from €185,672 to €150,697
- Gross operating margin +€391,016
up €391,016 (+58.2%), from €671,840 to €1.1m
- Taxes +€57,529
up €57,529 (+37.4%), from €153,735 to €211,263
- Financial income -€34,676
down €34,676 (-87.4%), from €39,667 to €4,991
- Staff costs +€23,787
up €23,787 (+19.9%), from €119,560 to €143,347
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 | €1,271,092 | €1,546,845 | +€275,754 | +21.7% |
| Fixed assets | 21/28 | €344,097 | €403,350 | +€59,253 | +17.2% |
| Intangible fixed assets | 21 | €714 | €0 | -€714 | -100% |
| Tangible fixed assets | 22/27 | €343,383 | €403,350 | +€59,967 | +17.5% |
| Land and buildings | 22 | €309,325 | €277,000 | -€32,324 | -10.4% |
| Plant, machinery and equipment | 23 | €2,546 | €36,029 | +€33,483 | +1,315% |
| Furniture and vehicles | 24 | €26,828 | €86,157 | +€59,329 | +221% |
| Other tangible fixed assets | 26 | €4,684 | €4,163 | -€520 | -11.1% |
| Current assets | 29/58 | €926,994 | €1,143,495 | +€216,501 | +23.4% |
| Amounts receivable within one year | 40/41 | €55,710 | €81,781 | +€26,070 | +46.8% |
| Trade receivables | 40 | €16,527 | €15,615 | -€912 | -5.5% |
| Other amounts receivable | 41 | €39,183 | €66,166 | +€26,983 | +68.9% |
| Current investments | 50/53 | €139,598 | €254,254 | +€114,656 | +82.1% |
| Cash at bank and in hand | 54/58 | €730,749 | €806,409 | +€75,660 | +10.4% |
| Deferred charges and accrued income | 490/1 | €937 | €1,052 | +€115 | +12.3% |
| Total equity and liabilities | 10/49 | €1,271,092 | €1,546,845 | +€275,754 | +21.7% |
| Equity | 10/15 | €806,592 | €537,898 | -€268,694 | -33.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €787,992 | €519,298 | -€268,694 | -34.1% |
| Tax-exempt reserves | 132 | €84,200 | €0 | -€84,200 | -100% |
| Distributable reserves | 133 | €703,792 | €519,298 | -€184,494 | -26.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €464,500 | €1,008,948 | +€544,448 | +117% |
| Amounts payable after more than one year | 17 | €185,672 | €150,697 | -€34,975 | -18.8% |
| Financial debts | 170/4 | €185,672 | €150,697 | -€34,975 | -18.8% |
| Amounts payable within one year | 42/48 | €278,828 | €858,251 | +€579,423 | +208% |
| Current portion of amounts payable after more than one year | 42 | €34,396 | €34,975 | +€579 | +1.7% |
| Financial debts | 43 | €89 | €0 | -€89 | -100% |
| Credit institutions | 430/8 | €89 | €0 | -€89 | -100% |
| Trade debts | 44 | €16,086 | €71,681 | +€55,595 | +346% |
| Suppliers | 440/4 | €16,086 | €71,681 | +€55,595 | +346% |
| Taxes, remuneration and social security | 45 | €26,964 | €17,644 | -€9,320 | -34.6% |
| Taxes | 450/3 | €2,311 | €0 | -€2,311 | -100% |
| Remuneration and social security | 454/9 | €24,654 | €17,644 | -€7,010 | -28.4% |
| Other amounts payable | 47/48 | €201,294 | €733,951 | +€532,657 | +265% |
| Remuneration, social security and pensions | 62 | €119,560 | €143,347 | +€23,787 | +19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,099 | €56,216 | -€883 | -1.5% |
| Other operating charges | 640/8 | €2,727 | €2,262 | -€465 | -17.1% |
| Gross operating margin | 9900 | €671,840 | €1,062,855 | +€391,016 | +58.2% |
| Operating profit (loss) | 9901 | €492,454 | €861,030 | +€368,576 | +74.8% |
| Financial income | 75/76B | €39,667 | €4,991 | -€34,676 | -87.4% |
| Recurring financial income | 75 | €39,667 | €4,991 | -€34,676 | -87.4% |
| Financial charges | 65/66B | €5,388 | €5,007 | -€382 | -7.1% |
| Recurring financial charges | 65 | €5,388 | €5,007 | -€382 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €526,732 | €861,014 | +€334,282 | +63.5% |
| Income taxes | 67/77 | €153,735 | €211,263 | +€57,529 | +37.4% |
| Profit (loss) for the period | 9904 | €372,998 | €649,751 | +€276,753 | +74.2% |
| Transfer from tax-exempt reserves | 789 | €126,300 | €84,200 | -€42,100 | -33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €499,298 | €733,951 | +€234,653 | +47.0% |
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 28 October 2026 via checked.be.