De.Be.Ro.Projects: 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.
De.Be.Ro.Projects
Largest movements
- Cash -€42,749
down €42,749 (-51.7%), from €82,707 to €39,958
mainly Investment in fixed assets (net) (-€23,810) and Contributions, distributions and other (-€9,795)
- Tangible fixed assets +€19,051
up €19,051 (+1336.6%), from €1,425 to €20,476
- Receivables within one year +€9,244
up €9,244 (+111.0%), from €8,328 to €17,571
of which Other amounts receivable: +€4,800
- Reserves -€9,795
down €9,795 (-19.4%), from €50,606 to €40,811
- Tax, wage and social debts -€3,570
down €3,570 (-88.5%), from €4,032 to €463
- Profit (loss) carried forward -€1,089
down €1,089 (-3.4%), from €32,040 to €30,952
- Turnover +€73,163
new in 2025: €73,163
- Purchases and services +€68,384
new in 2025: €68,384
- Gross operating margin -€19,750
down €19,750 (-80.5%), from €24,529 to €4,779
- Taxes -€6,312
down €6,312 (-96.7%), from €6,525 to €214
- Depreciation +€3,809
up €3,809 (+400.8%), from €950 to €4,759
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 | €93,666 | €79,315 | -€14,351 | -15.3% |
| Fixed assets | 21/28 | €1,425 | €20,476 | +€19,051 | +1336.6% |
| Tangible fixed assets | 22/27 | €1,425 | €20,476 | +€19,051 | +1336.6% |
| Furniture and vehicles | 24 | €1,425 | €20,476 | +€19,051 | +1336.6% |
| Current assets | 29/58 | €92,241 | €58,839 | -€33,402 | -36.2% |
| Amounts receivable within one year | 40/41 | €8,328 | €17,571 | +€9,244 | +111.0% |
| Trade receivables | 40 | €8,290 | €12,733 | +€4,443 | +53.6% |
| Other amounts receivable | 41 | €38 | €4,838 | +€4,800 | +12639.0% |
| Cash at bank and in hand | 54/58 | €82,707 | €39,958 | -€42,749 | -51.7% |
| Deferred charges and accrued income | 490/1 | €1,206 | €1,310 | +€104 | +8.6% |
| Total equity and liabilities | 10/49 | €93,666 | €79,315 | -€14,351 | -15.3% |
| Equity | 10/15 | €89,247 | €78,363 | -€10,884 | -12.2% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Reserves | 13 | €50,606 | €40,811 | -€9,795 | -19.4% |
| Distributable reserves | 133 | €50,606 | €40,811 | -€9,795 | -19.4% |
| Profit (loss) carried forward | 14 | €32,040 | €30,952 | -€1,089 | -3.4% |
| Amounts payable | 17/49 | €4,420 | €952 | -€3,468 | -78.5% |
| Amounts payable within one year | 42/48 | €4,420 | €952 | -€3,468 | -78.5% |
| Trade debts | 44 | - | €90 | +€90 | |
| Suppliers | 440/4 | - | €90 | +€90 | |
| Taxes, remuneration and social security | 45 | €4,032 | €463 | -€3,570 | -88.5% |
| Taxes | 450/3 | €4,032 | €463 | -€3,570 | -88.5% |
| Other amounts payable | 47/48 | €387 | €400 | +€12 | +3.2% |
| Turnover | 70 | - | €73,163 | +€73,163 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €68,384 | +€68,384 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €950 | €4,759 | +€3,809 | +400.8% |
| Other operating charges | 640/8 | €727 | €1,101 | +€375 | +51.6% |
| Gross operating margin | 9900 | €24,529 | €4,779 | -€19,750 | -80.5% |
| Operating profit (loss) | 9901 | €22,852 | -€1,081 | -€23,933 | |
| Financial income | 75/76B | €210 | €272 | +€61 | +29.3% |
| Recurring financial income | 75 | €210 | €272 | +€61 | +29.3% |
| Financial charges | 65/66B | €61 | €65 | +€4 | +7.3% |
| Recurring financial charges | 65 | €61 | €65 | +€4 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €23,001 | -€875 | -€23,876 | |
| Income taxes | 67/77 | €6,525 | €214 | -€6,312 | -96.7% |
| Profit (loss) for the period | 9904 | €16,476 | -€1,089 | -€17,564 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,476 | -€1,089 | -€17,564 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.