D E E Sound & Light Equipment: 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.
D E E Sound & Light Equipment
Largest movements
- Cash -€201,924
down €201,924 (-84.4%), from €239,211 to €37,287
mainly Investment in fixed assets (net) (-€288,525) and Debts after one year (-€69,896)
- Tangible fixed assets +€160,919
up €160,919 (+31.4%), from €511,981 to €672,899
of which Plant, machinery and equipment: +€112,642
- Receivables within one year +€23,222
up €23,222 (+89.6%), from €25,930 to €49,152
of which Other amounts receivable: +€14,296
- Profit (loss) carried forward +€88,606
up €88,606 (+51.8%), from -€171,077 to -€82,471
- Debts after one year -€69,896
down €69,896 (-31.3%), from €223,492 to €153,596
- Current portion of long-term debt -€41,837
down €41,837 (-21.7%), from €193,016 to €151,179
- Short-term financial debts +€19,763
up €19,763 (+1,783%), from €1,109 to €20,871
- Other debts -€15,042
down €15,042 (-25.2%), from €59,611 to €44,569
- Gross operating margin -€100,960
down €100,960 (-27.4%), from €368,918 to €267,958
- Depreciation -€65,299
down €65,299 (-32.6%), from €200,359 to €135,060
- Taxes +€11,539
up €11,539 (+6,208%), from €186 to €11,724
- Financial charges -€7,436
down €7,436 (-24.2%), from €30,715 to €23,278
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 | €787,538 | €761,894 | -€25,644 | -3.3% |
| Fixed assets | 21/28 | €519,434 | €672,899 | +€153,465 | +29.5% |
| Tangible fixed assets | 22/27 | €511,981 | €672,899 | +€160,919 | +31.4% |
| Plant, machinery and equipment | 23 | €473,756 | €586,398 | +€112,642 | +23.8% |
| Furniture and vehicles | 24 | €35,054 | €84,166 | +€49,112 | +140% |
| Other tangible fixed assets | 26 | €3,170 | €2,335 | -€835 | -26.3% |
| Financial fixed assets | 28 | €7,454 | €0 | -€7,454 | -100% |
| Current assets | 29/58 | €268,104 | €88,994 | -€179,110 | -66.8% |
| Amounts receivable within one year | 40/41 | €25,930 | €49,152 | +€23,222 | +89.6% |
| Trade receivables | 40 | €22,259 | €31,184 | +€8,926 | +40.1% |
| Other amounts receivable | 41 | €3,671 | €17,967 | +€14,296 | +389% |
| Cash at bank and in hand | 54/58 | €239,211 | €37,287 | -€201,924 | -84.4% |
| Deferred charges and accrued income | 490/1 | €2,963 | €2,556 | -€407 | -13.7% |
| Total equity and liabilities | 10/49 | €787,538 | €761,894 | -€25,644 | -3.3% |
| Equity | 10/15 | €276,023 | €364,629 | +€88,606 | +32.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €56,920 | €56,920 | = | 0.0% |
| Reserves | 13 | €371,589 | €371,589 | = | 0.0% |
| Distributable reserves | 133 | €371,589 | €371,589 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€171,077 | -€82,471 | +€88,606 | +51.8% |
| Amounts payable | 17/49 | €511,515 | €397,265 | -€114,250 | -22.3% |
| Amounts payable after more than one year | 17 | €223,492 | €153,596 | -€69,896 | -31.3% |
| Financial debts | 170/4 | €223,492 | €153,596 | -€69,896 | -31.3% |
| Amounts payable within one year | 42/48 | €288,022 | €243,668 | -€44,354 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €193,016 | €151,179 | -€41,837 | -21.7% |
| Financial debts | 43 | €1,109 | €20,871 | +€19,763 | +1,783% |
| Credit institutions | 430/8 | €1,109 | €20,871 | +€19,763 | +1,783% |
| Trade debts | 44 | €34,112 | €21,947 | -€12,165 | -35.7% |
| Suppliers | 440/4 | €34,112 | €21,947 | -€12,165 | -35.7% |
| Taxes, remuneration and social security | 45 | €174 | €5,101 | +€4,927 | +2,825% |
| Taxes | 450/3 | €174 | €5,101 | +€4,927 | +2,825% |
| Other amounts payable | 47/48 | €59,611 | €44,569 | -€15,042 | -25.2% |
| Non-recurring operating income | 76A | €135,853 | €10,846 | -€125,007 | -92.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200,359 | €135,060 | -€65,299 | -32.6% |
| Other operating charges | 640/8 | €2,654 | €2,497 | -€157 | -5.9% |
| Non-recurring operating charges | 66A | €22,521 | €6,989 | -€15,532 | -69.0% |
| Gross operating margin | 9900 | €368,918 | €267,958 | -€100,960 | -27.4% |
| Operating profit (loss) | 9901 | €143,384 | €123,412 | -€19,972 | -13.9% |
| Financial income | 75/76B | €271 | €196 | -€75 | -27.5% |
| Recurring financial income | 75 | €271 | €196 | -€75 | -27.5% |
| Financial charges | 65/66B | €30,715 | €23,278 | -€7,436 | -24.2% |
| Recurring financial charges | 65 | €30,715 | €23,278 | -€7,436 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €112,941 | €100,330 | -€12,610 | -11.2% |
| Income taxes | 67/77 | €186 | €11,724 | +€11,539 | +6,208% |
| Profit (loss) for the period | 9904 | €112,755 | €88,606 | -€24,149 | -21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €112,755 | €88,606 | -€24,149 | -21.4% |
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.