Thevissen B: 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.
Thevissen B
Largest movements
- Current investments -€120,050
down €120,050 (-100%), from €120,050 to €0
- Cash +€82,140
up €82,140 (+82.2%), from €99,891 to €182,031
mainly Current investments (+€120,050) and Net result for the year (+€56,468)
- Financial fixed assets -€21,000
down €21,000 (-100%), from €21,000 to €0
- Receivables within one year -€12,045
down €12,045 (-40.1%), from €30,064 to €18,019
of which Trade receivables: -€13,124
- Reserves -€61,640
down €61,640 (-27.0%), from €228,548 to €166,908
of which Distributable reserves: -€61,640
- Tax, wage and social debts -€7,616
down €7,616 (-47.8%), from €15,948 to €8,332
of which Taxes: -€5,116
- Financial income -€1,577
down €1,577 (-54.3%), from €2,903 to €1,326
- Financial charges -€1,190
down €1,190 (-87.8%), from €1,355 to €165
- Depreciation -€844
down €844 (-42.1%), from €2,006 to €1,162
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 | €275,242 | €205,810 | -€69,432 | -25.2% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €22,543 | €1,279 | -€21,265 | -94.3% |
| Tangible fixed assets | 22/27 | €1,543 | €1,279 | -€265 | -17.2% |
| Furniture and vehicles | 24 | €1,543 | €1,279 | -€265 | -17.2% |
| Financial fixed assets | 28 | €21,000 | €0 | -€21,000 | -100% |
| Current assets | 29/58 | €252,699 | €204,531 | -€48,167 | -19.1% |
| Amounts receivable within one year | 40/41 | €30,064 | €18,019 | -€12,045 | -40.1% |
| Trade receivables | 40 | €30,064 | €16,940 | -€13,124 | -43.7% |
| Other amounts receivable | 41 | €0 | €1,079 | +€1,079 | |
| Current investments | 50/53 | €120,050 | €0 | -€120,050 | -100% |
| Cash at bank and in hand | 54/58 | €99,891 | €182,031 | +€82,140 | +82.2% |
| Deferred charges and accrued income | 490/1 | €2,694 | €4,482 | +€1,788 | +66.4% |
| Total equity and liabilities | 10/49 | €275,242 | €205,810 | -€69,432 | -25.2% |
| Equity | 10/15 | €234,748 | €173,108 | -€61,640 | -26.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €228,548 | €166,908 | -€61,640 | -27.0% |
| 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 | €226,688 | €165,048 | -€61,640 | -27.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €40,494 | €32,702 | -€7,792 | -19.2% |
| Amounts payable within one year | 42/48 | €39,206 | €32,637 | -€6,569 | -16.8% |
| Trade debts | 44 | €76 | €240 | +€164 | +216% |
| Suppliers | 440/4 | €76 | €240 | +€164 | +216% |
| Taxes, remuneration and social security | 45 | €15,948 | €8,332 | -€7,616 | -47.8% |
| Taxes | 450/3 | €13,448 | €8,332 | -€5,116 | -38.0% |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100% |
| Other amounts payable | 47/48 | €23,181 | €24,064 | +€883 | +3.8% |
| Accrued charges and deferred income | 492/3 | €1,288 | €66 | -€1,223 | -94.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,006 | €1,162 | -€844 | -42.1% |
| Other operating charges | 640/8 | €754 | €808 | +€54 | +7.1% |
| Gross operating margin | 9900 | €72,434 | €72,396 | -€38 | -0.1% |
| Operating profit (loss) | 9901 | €69,674 | €70,427 | +€752 | +1.1% |
| Financial income | 75/76B | €2,903 | €1,326 | -€1,577 | -54.3% |
| Recurring financial income | 75 | €2,903 | €1,326 | -€1,577 | -54.3% |
| Financial charges | 65/66B | €1,355 | €165 | -€1,190 | -87.8% |
| Recurring financial charges | 65 | €1,355 | €165 | -€1,190 | -87.8% |
| Profit (loss) for the period before taxes | 9903 | €71,221 | €71,587 | +€366 | +0.5% |
| Income taxes | 67/77 | €14,747 | €15,119 | +€372 | +2.5% |
| Profit (loss) for the period | 9904 | €56,474 | €56,468 | -€7 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €56,474 | €56,468 | -€7 | 0.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.