Johan DE BIE: 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.
Johan DE BIE
Largest movements
- Receivables within one year +€36,184
up €36,184 (+86.0%), from €42,097 to €78,281
of which Trade receivables: +€36,184
- Tangible fixed assets +€16,065
up €16,065 (+5.6%), from €285,008 to €301,072
of which Furniture and vehicles: +€24,710
- Other debts -€38,077
down €38,077 (-17.9%), from €213,257 to €175,179
- Reserves +€28,300
up €28,300 (+16.3%), from €173,581 to €201,881
- Debts after one year +€22,014
up €22,014 (+110%), from €20,021 to €42,035
- Trade debts +€21,678
up €21,678 (+4,336%), from €500 to €22,178
- Tax, wage and social debts +€11,681
up €11,681 (+110%), from €10,643 to €22,323
of which Taxes: +€10,665
- Gross operating margin +€17,098
up €17,098 (+22.6%), from €75,653 to €92,751
- Taxes +€6,555
up €6,555 (+79.4%), from €8,257 to €14,812
- Depreciation -€2,578
down €2,578 (-14.1%), from €18,317 to €15,739
- Staff costs +€1,843
up €1,843 (+34.7%), from €5,312 to €7,155
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €455,711 | €510,061 | +€54,349 | +11.9% |
| Fixed assets | 21/28 | €411,369 | €427,434 | +€16,065 | +3.9% |
| Tangible fixed assets | 22/27 | €285,008 | €301,072 | +€16,065 | +5.6% |
| Land and buildings | 22 | €248,480 | €240,171 | -€8,309 | -3.3% |
| Plant, machinery and equipment | 23 | €815 | €479 | -€336 | -41.2% |
| Furniture and vehicles | 24 | €35,712 | €60,422 | +€24,710 | +69.2% |
| Financial fixed assets | 28 | €126,362 | €126,362 | = | 0.0% |
| Current assets | 29/58 | €44,342 | €82,627 | +€38,285 | +86.3% |
| Amounts receivable within one year | 40/41 | €42,097 | €78,281 | +€36,184 | +86.0% |
| Trade receivables | 40 | €42,097 | €78,281 | +€36,184 | +86.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €2,245 | €4,345 | +€2,101 | +93.6% |
| Total equity and liabilities | 10/49 | €455,711 | €510,061 | +€54,349 | +11.9% |
| Equity | 10/15 | €192,181 | €220,481 | +€28,300 | +14.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €173,581 | €201,881 | +€28,300 | +16.3% |
| Distributable reserves | 133 | €173,581 | €201,881 | +€28,300 | +16.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €263,531 | €289,580 | +€26,049 | +9.9% |
| Amounts payable after more than one year | 17 | €20,021 | €42,035 | +€22,014 | +110% |
| Financial debts | 170/4 | €20,021 | €42,035 | +€22,014 | +110% |
| Amounts payable within one year | 42/48 | €243,510 | €247,545 | +€4,035 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €9,396 | €11,378 | +€1,982 | +21.1% |
| Financial debts | 43 | €4,336 | €3,499 | -€837 | -19.3% |
| Credit institutions | 430/8 | €4,336 | €3,499 | -€837 | -19.3% |
| Trade debts | 44 | €500 | €22,178 | +€21,678 | +4,336% |
| Suppliers | 440/4 | €500 | €22,178 | +€21,678 | +4,336% |
| Advances received on contracts in progress | 46 | €5,379 | €12,987 | +€7,608 | +141% |
| Taxes, remuneration and social security | 45 | €10,643 | €22,323 | +€11,681 | +110% |
| Taxes | 450/3 | €10,629 | €21,294 | +€10,665 | +100% |
| Remuneration and social security | 454/9 | €13 | €1,029 | +€1,016 | +7,558% |
| Other amounts payable | 47/48 | €213,257 | €175,179 | -€38,077 | -17.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €5,312 | €7,155 | +€1,843 | +34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,317 | €15,739 | -€2,578 | -14.1% |
| Other operating charges | 640/8 | €3,539 | €3,586 | +€48 | +1.3% |
| Gross operating margin | 9900 | €75,653 | €92,751 | +€17,098 | +22.6% |
| Operating profit (loss) | 9901 | €48,485 | €66,271 | +€17,786 | +36.7% |
| Financial income | 75/76B | €5 | €0 | -€4 | -96.7% |
| Recurring financial income | 75 | €5 | €0 | -€4 | -96.7% |
| Financial charges | 65/66B | €13,615 | €13,158 | -€457 | -3.4% |
| Recurring financial charges | 65 | €13,615 | €13,158 | -€457 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €34,874 | €53,113 | +€18,238 | +52.3% |
| Income taxes | 67/77 | €8,257 | €14,812 | +€6,555 | +79.4% |
| Profit (loss) for the period | 9904 | €26,617 | €38,300 | +€11,683 | +43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,617 | €38,300 | +€11,683 | +43.9% |
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 18 October 2026 via checked.be.