O DIERBAAR: 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.
O DIERBAAR
Largest movements
- Receivables within one year +€18,695
up €18,695 (+126%), from €14,811 to €33,506
of which Trade receivables: +€18,842
- Cash -€15,647
down €15,647 (-19.1%), from €81,714 to €66,067
mainly Investment in fixed assets (net) (-€19,078) and Receivables within one year (-€18,695)
- Financial fixed assets +€15,000
new in 2025: €15,000
- Intangible fixed assets -€7,000
down €7,000 (-23.0%), from €30,462 to €23,462
- Tangible fixed assets +€3,639
new in 2025: €3,639
- Accrued charges and deferred income +€13,622
up €13,622 (+44.1%), from €30,891 to €44,513
- Debts after one year -€8,561
down €8,561 (-69.9%), from €12,250 to €3,689
- Profit (loss) carried forward +€6,067
up €6,067 (+29.3%), from €20,699 to €26,766
- Tax, wage and social debts +€1,691
up €1,691 (+33.2%), from €5,093 to €6,784
- Gross operating margin -€15,527
down €15,527 (-47.8%), from €32,484 to €16,957
- Taxes -€2,680
down €2,680 (-57.6%), from €4,653 to €1,973
- Depreciation +€2,026
up €2,026 (+37.4%), from €5,413 to €7,439
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 | €127,594 | €141,674 | +€14,080 | +11.0% |
| Fixed assets | 21/28 | €30,462 | €42,101 | +€11,639 | +38.2% |
| Intangible fixed assets | 21 | €30,462 | €23,462 | -€7,000 | -23.0% |
| Tangible fixed assets | 22/27 | - | €3,639 | +€3,639 | |
| Plant, machinery and equipment | 23 | - | €3,639 | +€3,639 | |
| Financial fixed assets | 28 | - | €15,000 | +€15,000 | |
| Current assets | 29/58 | €97,132 | €99,573 | +€2,441 | +2.5% |
| Stocks and contracts in progress | 3 | €607 | €0 | -€607 | -100% |
| Stocks | 30/36 | €607 | €0 | -€607 | -100% |
| Amounts receivable within one year | 40/41 | €14,811 | €33,506 | +€18,695 | +126% |
| Trade receivables | 40 | €11,660 | €30,503 | +€18,842 | +162% |
| Other amounts receivable | 41 | €3,151 | €3,004 | -€147 | -4.7% |
| Cash at bank and in hand | 54/58 | €81,714 | €66,067 | -€15,647 | -19.1% |
| Total equity and liabilities | 10/49 | €127,594 | €141,674 | +€14,080 | +11.0% |
| Equity | 10/15 | €24,699 | €30,766 | +€6,067 | +24.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,699 | €26,766 | +€6,067 | +29.3% |
| Amounts payable | 17/49 | €102,895 | €110,909 | +€8,014 | +7.8% |
| Amounts payable after more than one year | 17 | €12,250 | €3,689 | -€8,561 | -69.9% |
| Financial debts | 170/4 | €12,250 | €3,689 | -€8,561 | -69.9% |
| Amounts payable within one year | 42/48 | €59,753 | €62,707 | +€2,953 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €8,164 | €8,561 | +€398 | +4.9% |
| Financial debts | 43 | €17 | €643 | +€626 | +3,734% |
| Credit institutions | 430/8 | €17 | €643 | +€626 | +3,734% |
| Trade debts | 44 | €37,925 | €37,314 | -€611 | -1.6% |
| Suppliers | 440/4 | €37,925 | €37,314 | -€611 | -1.6% |
| Taxes, remuneration and social security | 45 | €5,093 | €6,784 | +€1,691 | +33.2% |
| Taxes | 450/3 | €5,093 | €6,784 | +€1,691 | +33.2% |
| Other amounts payable | 47/48 | €8,555 | €9,405 | +€850 | +9.9% |
| Accrued charges and deferred income | 492/3 | €30,891 | €44,513 | +€13,622 | +44.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,413 | €7,439 | +€2,026 | +37.4% |
| Other operating charges | 640/8 | €847 | €552 | -€294 | -34.8% |
| Gross operating margin | 9900 | €32,484 | €16,957 | -€15,527 | -47.8% |
| Operating profit (loss) | 9901 | €26,224 | €8,966 | -€17,259 | -65.8% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €872 | €927 | +€55 | +6.3% |
| Recurring financial charges | 65 | €872 | €927 | +€55 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €25,352 | €8,040 | -€17,312 | -68.3% |
| Income taxes | 67/77 | €4,653 | €1,973 | -€2,680 | -57.6% |
| Profit (loss) for the period | 9904 | €20,699 | €6,067 | -€14,632 | -70.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,699 | €6,067 | -€14,632 | -70.7% |
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 19 October 2026 via checked.be.