Pascal Daelemans Bedrijfsrevisor: 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.
Pascal Daelemans Bedrijfsrevisor
Largest movements
- Current investments +€80,000
up €80,000, from €0 to €80,000
- Cash -€63,259
down €63,259 (-65.8%), from €96,195 to €32,935
mainly Contributions, distributions and other (-€120,000) and Current investments (-€80,000)
- Receivables within one year +€10,106
up €10,106 (+459%), from €2,202 to €12,308
of which Other amounts receivable: +€10,712
- Tangible fixed assets -€5,473
down €5,473 (-32.7%), from €16,740 to €11,267
of which Other tangible fixed assets: -€3,610
- Deferred charges and accrued income -€1,712
down €1,712 (-19.0%), from €9,030 to €7,317
- Other debts +€28,826
up €28,826 (+31.6%), from €91,174 to €120,000
- Reserves -€11,226
down €11,226 (-36.8%), from €30,472 to €19,246
- Trade debts +€2,811
up €2,811 (+121%), from €2,321 to €5,132
- Gross operating margin +€6,058
up €6,058 (+4.3%), from €141,232 to €147,289
- Financial income -€5,148
down €5,148 (-62.9%), from €8,184 to €3,036
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 | €150,129 | €169,791 | +€19,662 | +13.1% |
| Fixed assets | 21/28 | €16,740 | €11,267 | -€5,473 | -32.7% |
| Tangible fixed assets | 22/27 | €16,740 | €11,267 | -€5,473 | -32.7% |
| Plant, machinery and equipment | 23 | €449 | €258 | -€191 | -42.6% |
| Furniture and vehicles | 24 | €3,508 | €1,836 | -€1,672 | -47.7% |
| Other tangible fixed assets | 26 | €12,784 | €9,174 | -€3,610 | -28.2% |
| Current assets | 29/58 | €133,389 | €158,524 | +€25,135 | +18.8% |
| Amounts receivable after more than one year | 29 | €25,963 | €25,963 | = | 0.0% |
| Other amounts receivable | 291 | €25,963 | €25,963 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,202 | €12,308 | +€10,106 | +459% |
| Trade receivables | 40 | €606 | €0 | -€606 | -100% |
| Other amounts receivable | 41 | €1,597 | €12,308 | +€10,712 | +671% |
| Current investments | 50/53 | €0 | €80,000 | +€80,000 | |
| Cash at bank and in hand | 54/58 | €96,195 | €32,935 | -€63,259 | -65.8% |
| Deferred charges and accrued income | 490/1 | €9,030 | €7,317 | -€1,712 | -19.0% |
| Total equity and liabilities | 10/49 | €150,129 | €169,791 | +€19,662 | +13.1% |
| Equity | 10/15 | €49,072 | €37,846 | -€11,226 | -22.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €30,472 | €19,246 | -€11,226 | -36.8% |
| Distributable reserves | 133 | €30,472 | €19,246 | -€11,226 | -36.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €101,057 | €131,945 | +€30,888 | +30.6% |
| Amounts payable within one year | 42/48 | €100,766 | €131,878 | +€31,112 | +30.9% |
| Trade debts | 44 | €2,321 | €5,132 | +€2,811 | +121% |
| Suppliers | 440/4 | €2,321 | €5,132 | +€2,811 | +121% |
| Taxes, remuneration and social security | 45 | €7,271 | €6,746 | -€525 | -7.2% |
| Taxes | 450/3 | €7,271 | €6,746 | -€525 | -7.2% |
| Other amounts payable | 47/48 | €91,174 | €120,000 | +€28,826 | +31.6% |
| Accrued charges and deferred income | 492/3 | €291 | €67 | -€224 | -76.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,930 | €5,473 | +€543 | +11.0% |
| Other operating charges | 640/8 | €1,069 | €1,068 | -€0 | 0.0% |
| Non-recurring operating charges | 66A | €942 | €0 | -€942 | -100% |
| Gross operating margin | 9900 | €141,232 | €147,289 | +€6,058 | +4.3% |
| Operating profit (loss) | 9901 | €134,290 | €140,748 | +€6,458 | +4.8% |
| Financial income | 75/76B | €8,184 | €3,036 | -€5,148 | -62.9% |
| Recurring financial income | 75 | €8,184 | €3,036 | -€5,148 | -62.9% |
| Financial charges | 65/66B | €3,778 | €2,754 | -€1,024 | -27.1% |
| Recurring financial charges | 65 | €3,778 | €2,754 | -€1,024 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €138,697 | €141,030 | +€2,334 | +1.7% |
| Income taxes | 67/77 | €31,668 | €32,256 | +€589 | +1.9% |
| Profit (loss) for the period | 9904 | €107,029 | €108,774 | +€1,745 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €107,029 | €108,774 | +€1,745 | +1.6% |
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 17 October 2026 via checked.be.