ELSWINDE DE DEYNE: 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.
ELSWINDE DE DEYNE
Largest movements
- Receivables within one year +€799,569
up €799,569 (+5818.8%), from €13,741 to €813,310
of which Other amounts receivable: +€793,761
- Current investments -€765,792
down €765,792 (-88.3%), from €867,717 to €101,925
- Cash +€33,024
up €33,024 (+39.9%), from €82,859 to €115,884
mainly Current investments (+€765,792) and Net result for the year (+€57,967)
- Reserves +€57,967
up €57,967 (+8.3%), from €695,302 to €753,269
of which Non-distributable reserves: +€57,967
- Tax, wage and social debts +€17,588
up €17,588 (+1001.1%), from €1,757 to €19,345
- Financial income -€114,534
down €114,534 (-91.0%), from €125,876 to €11,342
- Financial charges -€67,434
down €67,434, from €53,502 to -€13,932
- Taxes -€2,516
down €2,516 (-12.3%), from €20,376 to €17,860
- Gross operating margin +€1,414
up €1,414 (+2.7%), from €51,440 to €52,854
- Other operating charges +€682
up €682 (+45.4%), from €1,503 to €2,185
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €964,318 | €1,031,118 | +€66,801 | +6.9% |
| Current assets | 29/58 | €964,318 | €1,031,118 | +€66,801 | +6.9% |
| Amounts receivable within one year | 40/41 | €13,741 | €813,310 | +€799,569 | +5818.8% |
| Trade receivables | 40 | €6,260 | €12,068 | +€5,808 | +92.8% |
| Other amounts receivable | 41 | €7,481 | €801,242 | +€793,761 | +10610.1% |
| Current investments | 50/53 | €867,717 | €101,925 | -€765,792 | -88.3% |
| Cash at bank and in hand | 54/58 | €82,859 | €115,884 | +€33,024 | +39.9% |
| Total equity and liabilities | 10/49 | €964,318 | €1,031,118 | +€66,801 | +6.9% |
| Equity | 10/15 | €707,702 | €765,669 | +€57,967 | +8.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €695,302 | €753,269 | +€57,967 | +8.3% |
| Non-distributable reserves | 130/1 | €627,367 | €685,334 | +€57,967 | +9.2% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Other | 1319 | €625,512 | €683,479 | +€57,967 | +9.3% |
| Tax-exempt reserves | 132 | €902 | €902 | = | 0.0% |
| Distributable reserves | 133 | €67,033 | €67,033 | = | 0.0% |
| Amounts payable | 17/49 | €256,615 | €265,450 | +€8,834 | +3.4% |
| Amounts payable within one year | 42/48 | €234,167 | €248,593 | +€14,426 | +6.2% |
| Trade debts | 44 | €244 | - | -€244 | |
| Suppliers | 440/4 | €244 | - | -€244 | |
| Taxes, remuneration and social security | 45 | €1,757 | €19,345 | +€17,588 | +1001.1% |
| Taxes | 450/3 | €1,757 | €19,345 | +€17,588 | +1001.1% |
| Other amounts payable | 47/48 | €232,166 | €229,249 | -€2,917 | -1.3% |
| Accrued charges and deferred income | 492/3 | €22,448 | €16,856 | -€5,592 | -24.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€182 | - | +€182 | |
| Other operating charges | 640/8 | €1,503 | €2,185 | +€682 | +45.4% |
| Non-recurring operating charges | 66A | €126 | €116 | -€10 | -8.1% |
| Gross operating margin | 9900 | €51,440 | €52,854 | +€1,414 | +2.7% |
| Operating profit (loss) | 9901 | €49,993 | €50,553 | +€559 | +1.1% |
| Financial income | 75/76B | €125,876 | €11,342 | -€114,534 | -91.0% |
| Recurring financial income | 75 | €125,876 | €11,342 | -€114,534 | -91.0% |
| Financial charges | 65/66B | €53,502 | -€13,932 | -€67,434 | |
| Recurring financial charges | 65 | €53,502 | -€13,932 | -€67,434 | |
| Profit (loss) for the period before taxes | 9903 | €122,367 | €75,826 | -€46,541 | -38.0% |
| Income taxes | 67/77 | €20,376 | €17,860 | -€2,516 | -12.3% |
| Profit (loss) for the period | 9904 | €101,991 | €57,967 | -€44,025 | -43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €101,991 | €57,967 | -€44,025 | -43.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.