IJSDESSERTEN.BE: what changed
What changed
IJSDESSERTEN.BE
NACE 47.271, Retail trade
filed annual accounts (NBB)
Net result for the year
€15,359
2024 · €2,609+€12,749
Equity
€40,664
2024 · €32,306+€8,359
Cash
€73,677
2024 · €47,009+€26,668
Balance sheet total
€119,551
2024 · €97,104+€22,447
Largest movements
Assets
- Cash +€26,668
up €26,668 (+56.7%), from €47,009 to €73,677
mainly Net result for the year (+€15,359) and Trade debts (+€10,865)
- Tangible fixed assets -€3,600
down €3,600 (-47.5%), from €7,585 to €3,985
Equity and liabilities
- Trade debts +€10,865
up €10,865 (+19.8%), from €54,885 to €65,750
- Reserves +€8,359
up €8,359 (+37.5%), from €22,306 to €30,664
of which Distributable reserves: +€8,359
- Other debts +€7,000
new in 2025: €7,000
- Current portion of long-term debt -€3,813
down €3,813 (-83.2%), from €4,583 to €770
Income statement
- Gross operating margin +€14,467
up €14,467 (+80.0%), from €18,088 to €32,555
- Write-downs -€2,369
new in 2025: -€2,369
- Taxes +€2,194
up €2,194 (+203%), from €1,081 to €3,275
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€2,609
Gross operating margin
+€14,467
Staff costs
+€302
Write-downs
+€2,369
Other operating charges
-€94
Other operating items
-€2,369
Financial charges
+€268
Taxes
-€2,194
Result 2025
€15,359
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€38,251
Investment
€0
Financing
-€11,583
Cash 2024
€47,009
From operations (derived)
+€38,251
Net result for the year
+€15,359
Depreciation
+€3,600
Stocks and contracts
+€459
Receivables within one year
+€171
Deferred charges and accrued income
-€8
Trade debts
+€10,865
Tax, wage and social debts
+€806
Other debts
+€7,000
Financing
-€11,583
Debts after one year
-€770
Current portion of long-term debt
-€3,813
Contributions, distributions and other
-€7,000
Cash 2025
€73,677
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,104 | €119,551 | +€22,447 | +23.1% |
| Fixed assets | 21/28 | €7,585 | €3,985 | -€3,600 | -47.5% |
| Tangible fixed assets | 22/27 | €7,585 | €3,985 | -€3,600 | -47.5% |
| Furniture and vehicles | 24 | €7,585 | €3,985 | -€3,600 | -47.5% |
| Current assets | 29/58 | €89,519 | €115,566 | +€26,047 | +29.1% |
| Stocks and contracts in progress | 3 | €4,618 | €4,159 | -€459 | -9.9% |
| Stocks | 30/36 | €4,618 | €4,159 | -€459 | -9.9% |
| Amounts receivable within one year | 40/41 | €37,559 | €37,389 | -€171 | -0.5% |
| Trade receivables | 40 | €36,033 | €35,313 | -€720 | -2.0% |
| Other amounts receivable | 41 | €1,526 | €2,075 | +€550 | +36.0% |
| Cash at bank and in hand | 54/58 | €47,009 | €73,677 | +€26,668 | +56.7% |
| Deferred charges and accrued income | 490/1 | €333 | €342 | +€8 | +2.4% |
| Total equity and liabilities | 10/49 | €97,104 | €119,551 | +€22,447 | +23.1% |
| Equity | 10/15 | €32,306 | €40,664 | +€8,359 | +25.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €22,306 | €30,664 | +€8,359 | +37.5% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Other | 1319 | €250 | €250 | = | 0.0% |
| Distributable reserves | 133 | €22,056 | €30,414 | +€8,359 | +37.9% |
| Amounts payable | 17/49 | €64,798 | €78,887 | +€14,088 | +21.7% |
| Amounts payable after more than one year | 17 | €770 | - | -€770 | |
| Financial debts | 170/4 | €770 | - | -€770 | |
| Amounts payable within one year | 42/48 | €64,028 | €78,887 | +€14,858 | +23.2% |
| Current portion of amounts payable after more than one year | 42 | €4,583 | €770 | -€3,813 | -83.2% |
| Trade debts | 44 | €54,885 | €65,750 | +€10,865 | +19.8% |
| Suppliers | 440/4 | €54,885 | €65,750 | +€10,865 | +19.8% |
| Taxes, remuneration and social security | 45 | €4,560 | €5,366 | +€806 | +17.7% |
| Taxes | 450/3 | €2,520 | €3,275 | +€756 | +30.0% |
| Remuneration and social security | 454/9 | €2,040 | €2,091 | +€51 | +2.5% |
| Other amounts payable | 47/48 | - | €7,000 | +€7,000 | |
| Remuneration, social security and pensions | 62 | €9,508 | €9,206 | -€302 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,600 | €3,600 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€2,369 | -€2,369 | |
| Other operating charges | 640/8 | €700 | €793 | +€94 | +13.4% |
| Non-recurring operating charges | 66A | - | €2,369 | +€2,369 | |
| Gross operating margin | 9900 | €18,088 | €32,555 | +€14,467 | +80.0% |
| Operating profit (loss) | 9901 | €4,281 | €18,956 | +€14,675 | +343% |
| Financial charges | 65/66B | €590 | €322 | -€268 | -45.5% |
| Recurring financial charges | 65 | €590 | €322 | -€268 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | €3,691 | €18,634 | +€14,943 | +405% |
| Income taxes | 67/77 | €1,081 | €3,275 | +€2,194 | +203% |
| Profit (loss) for the period | 9904 | €2,609 | €15,359 | +€12,749 | +489% |
| Profit (loss) for the period to be appropriated | 9905 | €2,609 | €15,359 | +€12,749 | +489% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.