DEACON DEACON: 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.
DEACON DEACON
Largest movements
- Tangible fixed assets -€29,052
down €29,052 (-1.2%), from €2.5m to €2.4m
of which Land and buildings: -€26,103
- Current portion of long-term debt +€404,053
up €404,053 (+798%), from €50,620 to €454,673
- Debts after one year -€324,742
down €324,742 (-20.2%), from €1.6m to €1.3m
- Other debts -€67,736
down €67,736 (-10.2%), from €661,870 to €594,134
- Tax, wage and social debts -€33,186
down €33,186 (-90.6%), from €36,630 to €3,444
of which Taxes: -€33,204
- Profit (loss) carried forward -€30,739
down €30,739, from €4,489 to -€26,250
- Gross operating margin -€196,061
down €196,061 (-53.1%), from €369,223 to €173,162
- Depreciation +€33,208
up €33,208 (+33.6%), from €98,692 to €131,900
- Financial charges -€8,569
down €8,569 (-13.6%), from €63,116 to €54,547
- Other operating charges +€5,292
up €5,292 (+48.4%), from €10,929 to €16,221
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 | €2,676,047 | €2,629,993 | -€46,054 | -1.7% |
| Fixed assets | 21/28 | €2,451,148 | €2,422,096 | -€29,052 | -1.2% |
| Tangible fixed assets | 22/27 | €2,450,525 | €2,421,473 | -€29,052 | -1.2% |
| Land and buildings | 22 | €2,436,221 | €2,410,118 | -€26,103 | -1.1% |
| Plant, machinery and equipment | 23 | €1,170 | €311 | -€859 | -73.4% |
| Furniture and vehicles | 24 | €13,134 | €11,044 | -€2,090 | -15.9% |
| Financial fixed assets | 28 | €623 | €623 | = | 0.0% |
| Current assets | 29/58 | €224,899 | €207,897 | -€17,002 | -7.6% |
| Stocks and contracts in progress | 3 | €169,551 | €155,164 | -€14,387 | -8.5% |
| Stocks | 30/36 | €169,551 | €155,164 | -€14,387 | -8.5% |
| Amounts receivable within one year | 40/41 | €20,697 | €20,184 | -€513 | -2.5% |
| Trade receivables | 40 | €20,360 | €1,040 | -€19,320 | -94.9% |
| Other amounts receivable | 41 | €337 | €19,144 | +€18,807 | +5,581% |
| Cash at bank and in hand | 54/58 | €30,960 | €25,281 | -€5,679 | -18.3% |
| Deferred charges and accrued income | 490/1 | €3,691 | €7,268 | +€3,577 | +96.9% |
| Total equity and liabilities | 10/49 | €2,676,047 | €2,629,993 | -€46,054 | -1.7% |
| Equity | 10/15 | €304,876 | €274,136 | -€30,740 | -10.1% |
| Contributions | 10/11 | €18,450 | €20,310 | +€1,860 | +10.1% |
| Revaluation surpluses | 12 | €255,357 | €249,052 | -€6,305 | -2.5% |
| Reserves | 13 | €26,580 | €31,024 | +€4,444 | +16.7% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €2,653 | €2,653 | = | 0.0% |
| Distributable reserves | 133 | €22,067 | €28,371 | +€6,304 | +28.6% |
| Profit (loss) carried forward | 14 | €4,489 | -€26,250 | -€30,739 | |
| Amounts payable | 17/49 | €2,371,171 | €2,355,857 | -€15,314 | -0.6% |
| Amounts payable after more than one year | 17 | €1,606,803 | €1,282,061 | -€324,742 | -20.2% |
| Financial debts | 170/4 | €1,606,803 | €1,282,061 | -€324,742 | -20.2% |
| Amounts payable within one year | 42/48 | €764,368 | €1,073,796 | +€309,428 | +40.5% |
| Current portion of amounts payable after more than one year | 42 | €50,620 | €454,673 | +€404,053 | +798% |
| Trade debts | 44 | €15,248 | €21,545 | +€6,297 | +41.3% |
| Suppliers | 440/4 | €15,248 | €21,545 | +€6,297 | +41.3% |
| Taxes, remuneration and social security | 45 | €36,630 | €3,444 | -€33,186 | -90.6% |
| Taxes | 450/3 | €33,853 | €649 | -€33,204 | -98.1% |
| Remuneration and social security | 454/9 | €2,777 | €2,795 | +€18 | +0.6% |
| Other amounts payable | 47/48 | €661,870 | €594,134 | -€67,736 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,692 | €131,900 | +€33,208 | +33.6% |
| Other operating charges | 640/8 | €10,929 | €16,221 | +€5,292 | +48.4% |
| Gross operating margin | 9900 | €369,223 | €173,162 | -€196,061 | -53.1% |
| Operating profit (loss) | 9901 | €259,602 | €25,041 | -€234,561 | -90.4% |
| Financial income | 75/76B | €331 | €48 | -€283 | -85.5% |
| Recurring financial income | 75 | €331 | €48 | -€283 | -85.5% |
| Financial charges | 65/66B | €63,116 | €54,547 | -€8,569 | -13.6% |
| Recurring financial charges | 65 | €63,116 | €54,547 | -€8,569 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €196,817 | -€29,458 | -€226,275 | |
| Income taxes | 67/77 | €399 | €1,281 | +€882 | +221% |
| Profit (loss) for the period | 9904 | €196,418 | -€30,739 | -€227,157 | |
| Profit (loss) for the period to be appropriated | 9905 | €196,418 | -€30,739 | -€227,157 |
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 15 October 2026 via checked.be.