De Deygere Development: 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 Deygere Development
Largest movements
- Receivables within one year +€17,681
up €17,681 (+49.7%), from €35,561 to €53,242
of which Trade receivables: +€29,075
- Cash -€17,677
down €17,677 (-33.2%), from €53,222 to €35,545
mainly Contributions, distributions and other (-€109,000) and Receivables within one year (-€17,681)
- Tangible fixed assets +€7,602
up €7,602 (+15.4%), from €49,282 to €56,884
of which Furniture and vehicles: +€9,761
- Tax, wage and social debts +€26,205
up €26,205 (+342%), from €7,651 to €33,856
of which Taxes: +€24,399
- Profit (loss) carried forward -€24,674
down €24,674 (-22.4%), from €110,085 to €85,411
- Debts after one year +€7,638
up €7,638 (+314%), from €2,432 to €10,070
- Current portion of long-term debt -€3,497
down €3,497 (-24.6%), from €14,210 to €10,713
- Trade debts +€2,573
new in 2025: €2,573
- Gross operating margin +€72,555
up €72,555 (+133%), from €54,673 to €127,228
- Taxes +€17,225
up €17,225 (+182%), from €9,464 to €26,689
- Depreciation -€3,597
down €3,597 (-37.1%), from €9,690 to €6,093
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 | €138,065 | €146,538 | +€8,474 | +6.1% |
| Fixed assets | 21/28 | €49,282 | €56,884 | +€7,602 | +15.4% |
| Tangible fixed assets | 22/27 | €49,282 | €56,884 | +€7,602 | +15.4% |
| Plant, machinery and equipment | 23 | €2,161 | €1,648 | -€513 | -23.8% |
| Furniture and vehicles | 24 | €37,974 | €47,734 | +€9,761 | +25.7% |
| Other tangible fixed assets | 26 | €9,147 | €7,502 | -€1,645 | -18.0% |
| Current assets | 29/58 | €88,783 | €89,654 | +€871 | +1.0% |
| Amounts receivable within one year | 40/41 | €35,561 | €53,242 | +€17,681 | +49.7% |
| Trade receivables | 40 | €19,326 | €48,401 | +€29,075 | +150% |
| Other amounts receivable | 41 | €16,235 | €4,841 | -€11,394 | -70.2% |
| Cash at bank and in hand | 54/58 | €53,222 | €35,545 | -€17,677 | -33.2% |
| Deferred charges and accrued income | 490/1 | - | €868 | +€868 | |
| Total equity and liabilities | 10/49 | €138,065 | €146,538 | +€8,474 | +6.1% |
| Equity | 10/15 | €113,085 | €88,411 | -€24,674 | -21.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110,085 | €85,411 | -€24,674 | -22.4% |
| Amounts payable | 17/49 | €24,980 | €58,128 | +€33,148 | +133% |
| Amounts payable after more than one year | 17 | €2,432 | €10,070 | +€7,638 | +314% |
| Financial debts | 170/4 | €2,432 | €10,070 | +€7,638 | +314% |
| Amounts payable within one year | 42/48 | €22,548 | €47,768 | +€25,220 | +112% |
| Current portion of amounts payable after more than one year | 42 | €14,210 | €10,713 | -€3,497 | -24.6% |
| Trade debts | 44 | - | €2,573 | +€2,573 | |
| Suppliers | 440/4 | - | €2,573 | +€2,573 | |
| Taxes, remuneration and social security | 45 | €7,651 | €33,856 | +€26,205 | +342% |
| Taxes | 450/3 | €7,651 | €32,050 | +€24,399 | +319% |
| Remuneration and social security | 454/9 | - | €1,806 | +€1,806 | |
| Other amounts payable | 47/48 | €687 | €626 | -€62 | -9.0% |
| Accrued charges and deferred income | 492/3 | - | €290 | +€290 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,690 | €6,093 | -€3,597 | -37.1% |
| Other operating charges | 640/8 | €945 | €1,374 | +€429 | +45.4% |
| Non-recurring operating charges | 66A | €3,262 | €7,974 | +€4,712 | +144% |
| Gross operating margin | 9900 | €54,673 | €127,228 | +€72,555 | +133% |
| Operating profit (loss) | 9901 | €40,776 | €111,787 | +€71,011 | +174% |
| Financial income | 75/76B | - | €223 | +€223 | |
| Recurring financial income | 75 | - | €223 | +€223 | |
| Financial charges | 65/66B | €1,047 | €996 | -€51 | -4.9% |
| Recurring financial charges | 65 | €1,047 | €996 | -€51 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €39,729 | €111,015 | +€71,286 | +179% |
| Income taxes | 67/77 | €9,464 | €26,689 | +€17,225 | +182% |
| Profit (loss) for the period | 9904 | €30,265 | €84,326 | +€54,061 | +179% |
| Profit (loss) for the period to be appropriated | 9905 | €30,265 | €84,326 | +€54,061 | +179% |
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 13 October 2026 via checked.be.