MISPELAERE DIDIER: 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.
MISPELAERE DIDIER
Largest movements
- Receivables within one year +€2,709
up €2,709 (+2.0%), from €138,578 to €141,287
- Reserves +€3,106
up €3,106 (+2.5%), from €124,207 to €127,312
of which Distributable reserves: +€3,106
- Financial income -€677
down €677 (-8.2%), from €8,260 to €7,583
- Taxes -€404
down €404 (-20.7%), from €1,949 to €1,545
- Gross operating margin -€383
down €383 (-15.9%), from -€2,413 to -€2,796
- Financial charges +€40
up €40 (+41.5%), from €96 to €137
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 | €138,587 | €141,290 | +€2,703 | +2.0% |
| Current assets | 29/58 | €138,587 | €141,290 | +€2,703 | +2.0% |
| Amounts receivable within one year | 40/41 | €138,578 | €141,287 | +€2,709 | +2.0% |
| Other amounts receivable | 41 | €138,578 | €141,287 | +€2,709 | +2.0% |
| Cash at bank and in hand | 54/58 | €9 | €4 | -€6 | -59.2% |
| Total equity and liabilities | 10/49 | €138,587 | €141,290 | +€2,703 | +2.0% |
| Equity | 10/15 | €136,607 | €139,712 | +€3,106 | +2.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €124,207 | €127,312 | +€3,106 | +2.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €122,347 | €125,452 | +€3,106 | +2.5% |
| Amounts payable | 17/49 | €1,980 | €1,578 | -€402 | -20.3% |
| Amounts payable within one year | 42/48 | €1,980 | €1,578 | -€402 | -20.3% |
| Taxes, remuneration and social security | 45 | €1,980 | €1,578 | -€402 | -20.3% |
| Taxes | 450/3 | €1,980 | €1,578 | -€402 | -20.3% |
| Gross operating margin | 9900 | -€2,413 | -€2,796 | -€383 | -15.9% |
| Operating profit (loss) | 9901 | -€2,413 | -€2,796 | -€383 | -15.9% |
| Financial income | 75/76B | €8,260 | €7,583 | -€677 | -8.2% |
| Recurring financial income | 75 | €8,260 | €7,583 | -€677 | -8.2% |
| Financial charges | 65/66B | €96 | €137 | +€40 | +41.5% |
| Recurring financial charges | 65 | €96 | €137 | +€40 | +41.5% |
| Profit (loss) for the period before taxes | 9903 | €5,751 | €4,651 | -€1,100 | -19.1% |
| Income taxes | 67/77 | €1,949 | €1,545 | -€404 | -20.7% |
| Profit (loss) for the period | 9904 | €3,802 | €3,106 | -€696 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,802 | €3,106 | -€696 | -18.3% |
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 27 October 2026 via checked.be.