JF DETHIER: 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.
JF DETHIER
Largest movements
- Cash +€5,011
up €5,011 (+95.8%), from €5,228 to €10,239
mainly Depreciation (+€4,314) and Receivables within one year (+€3,481)
- Tangible fixed assets -€4,314
down €4,314 (-92.3%), from €4,675 to €361
of which Furniture and vehicles: -€4,131
- Receivables within one year -€3,481
down €3,481 (-51.7%), from €6,737 to €3,256
of which Trade receivables: -€4,755
- Current portion of long-term debt -€5,270
no longer reported in 2025 (was €5,270)
- Profit (loss) carried forward +€1,610
up €1,610 (+38.0%), from €4,234 to €5,844
- Other debts +€833
new in 2025: €833
- Gross operating margin +€4,900
up €4,900 (+157.6%), from €3,109 to €8,009
- Depreciation -€933
down €933 (-17.8%), from €5,247 to €4,314
- Taxes +€583
new in 2025: €583
- Financial charges -€113
down €113 (-44.2%), from €255 to €142
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.
Cash bridge derived
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 | €17,161 | €14,385 | -€2,776 | -16.2% |
| Fixed assets | 21/28 | €4,675 | €361 | -€4,314 | -92.3% |
| Tangible fixed assets | 22/27 | €4,675 | €361 | -€4,314 | -92.3% |
| Plant, machinery and equipment | 23 | €488 | €305 | -€183 | -37.5% |
| Furniture and vehicles | 24 | €4,187 | €57 | -€4,131 | -98.6% |
| Current assets | 29/58 | €12,487 | €14,024 | +€1,538 | +12.3% |
| Amounts receivable within one year | 40/41 | €6,737 | €3,256 | -€3,481 | -51.7% |
| Trade receivables | 40 | €5,239 | €484 | -€4,755 | -90.8% |
| Other amounts receivable | 41 | €1,499 | €2,772 | +€1,273 | +85.0% |
| Cash at bank and in hand | 54/58 | €5,228 | €10,239 | +€5,011 | +95.8% |
| Deferred charges and accrued income | 490/1 | €522 | €530 | +€8 | +1.6% |
| Total equity and liabilities | 10/49 | €17,161 | €14,385 | -€2,776 | -16.2% |
| Equity | 10/15 | €9,734 | €11,344 | +€1,610 | +16.5% |
| Contributions | 10/11 | €5,500 | €5,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,234 | €5,844 | +€1,610 | +38.0% |
| Amounts payable | 17/49 | €7,427 | €3,041 | -€4,386 | -59.1% |
| Amounts payable within one year | 42/48 | €7,427 | €3,041 | -€4,386 | -59.1% |
| Current portion of amounts payable after more than one year | 42 | €5,270 | - | -€5,270 | |
| Trade debts | 44 | €417 | €468 | +€51 | +12.1% |
| Suppliers | 440/4 | €417 | €468 | +€51 | +12.1% |
| Taxes, remuneration and social security | 45 | €1,740 | €1,740 | = | 0.0% |
| Taxes | 450/3 | €1,740 | €1,740 | = | 0.0% |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,247 | €4,314 | -€933 | -17.8% |
| Other operating charges | 640/8 | €515 | €527 | +€12 | +2.3% |
| Gross operating margin | 9900 | €3,109 | €8,009 | +€4,900 | +157.6% |
| Operating profit (loss) | 9901 | -€2,653 | €3,168 | +€5,821 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €255 | €142 | -€113 | -44.2% |
| Recurring financial charges | 65 | €255 | €142 | -€113 | -44.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,908 | €3,026 | +€5,933 | |
| Income taxes | 67/77 | - | €583 | +€583 | |
| Profit (loss) for the period | 9904 | -€2,908 | €2,443 | +€5,351 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,908 | €2,443 | +€5,351 |
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 11 October 2026 via checked.be.