TOP DERATISATION: what changed
Two fiscal 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.
TOP DERATISATION
Largest movements
- Cash +€42,783
up €42,783 (+34.5%), from €123,898 to €166,682
mainly Net result for the year (+€104,696) and Other debts (+€35,556)
- Receivables within one year +€20,673
up €20,673 (+27.2%), from €75,947 to €96,620
of which Trade receivables: +€29,651
- Tangible fixed assets -€5,695
down €5,695 (-26.9%), from €21,163 to €15,468
- Stocks and contracts -€3,345
down €3,345 (-37.5%), from €8,922 to €5,577
- Reserves +€80,000
up €80,000 (+100.0%), from €80,000 to €160,000
- Profit (loss) carried forward -€57,657
down €57,657 (-85.7%), from €67,240 to €9,583
- Other debts +€35,556
up €35,556 (+84.7%), from €42,000 to €77,556
- Taxes +€5,883
up €5,883 (+16.8%), from €35,107 to €40,990
- Gross operating margin +€2,721
up €2,721 (+1.3%), from €204,751 to €207,472
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.
Cash bridge derived
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 | €232,482 | €287,436 | +€54,954 | +23.6% |
| Fixed assets | 21/28 | €21,163 | €15,468 | -€5,695 | -26.9% |
| Tangible fixed assets | 22/27 | €21,163 | €15,468 | -€5,695 | -26.9% |
| Furniture and vehicles | 24 | €21,163 | €15,468 | -€5,695 | -26.9% |
| Current assets | 29/58 | €211,319 | €271,968 | +€60,649 | +28.7% |
| Stocks and contracts in progress | 3 | €8,922 | €5,577 | -€3,345 | -37.5% |
| Stocks | 30/36 | €8,922 | €5,577 | -€3,345 | -37.5% |
| Amounts receivable within one year | 40/41 | €75,947 | €96,620 | +€20,673 | +27.2% |
| Trade receivables | 40 | €45,781 | €75,431 | +€29,651 | +64.8% |
| Other amounts receivable | 41 | €30,167 | €21,189 | -€8,978 | -29.8% |
| Cash at bank and in hand | 54/58 | €123,898 | €166,682 | +€42,783 | +34.5% |
| Deferred charges and accrued income | 490/1 | €2,551 | €3,089 | +€538 | +21.1% |
| Total equity and liabilities | 10/49 | €232,482 | €287,436 | +€54,954 | +23.6% |
| Equity | 10/15 | €157,240 | €179,583 | +€22,343 | +14.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €80,000 | €160,000 | +€80,000 | +100.0% |
| Distributable reserves | 133 | €80,000 | €160,000 | +€80,000 | +100.0% |
| Profit (loss) carried forward | 14 | €67,240 | €9,583 | -€57,657 | -85.7% |
| Amounts payable | 17/49 | €75,242 | €107,853 | +€32,611 | +43.3% |
| Amounts payable within one year | 42/48 | €75,242 | €107,853 | +€32,611 | +43.3% |
| Trade debts | 44 | €745 | €224 | -€521 | -69.9% |
| Suppliers | 440/4 | €745 | €224 | -€521 | -69.9% |
| Taxes, remuneration and social security | 45 | €32,497 | €30,073 | -€2,424 | -7.5% |
| Taxes | 450/3 | €25,896 | €26,454 | +€558 | +2.2% |
| Remuneration and social security | 454/9 | €6,602 | €3,620 | -€2,982 | -45.2% |
| Other amounts payable | 47/48 | €42,000 | €77,556 | +€35,556 | +84.7% |
| Remuneration, social security and pensions | 62 | €54,426 | €54,768 | +€342 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,051 | €5,695 | +€1,644 | +40.6% |
| Other operating charges | 640/8 | €557 | €894 | +€337 | +60.5% |
| Non-recurring operating charges | 66A | €424 | - | -€424 | |
| Gross operating margin | 9900 | €204,751 | €207,472 | +€2,721 | +1.3% |
| Operating profit (loss) | 9901 | €145,293 | €146,115 | +€822 | +0.6% |
| Financial charges | 65/66B | €252 | €429 | +€177 | +70.5% |
| Recurring financial charges | 65 | €252 | €429 | +€177 | +70.5% |
| Profit (loss) for the period before taxes | 9903 | €145,041 | €145,686 | +€645 | +0.4% |
| Income taxes | 67/77 | €35,107 | €40,990 | +€5,883 | +16.8% |
| Profit (loss) for the period | 9904 | €109,934 | €104,696 | -€5,238 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €109,934 | €104,696 | -€5,238 | -4.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.