DeaFisc: 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.
DeaFisc
Largest movements
- Tangible fixed assets +€23,918
up €23,918 (+207.8%), from €11,508 to €35,426
- Cash +€7,448
up €7,448 (+101.2%), from €7,361 to €14,808
mainly Debts after one year (+€12,161) and Net result for the year (+€11,649)
- Receivables within one year +€3,904
up €3,904 (+38.8%), from €10,068 to €13,972
of which Trade receivables: +€3,605
- Debts after one year +€12,161
new in 2025: €12,161
- Reserves +€10,000
new in 2025: €10,000
- Tax, wage and social debts +€5,332
up €5,332 (+155.8%), from €3,423 to €8,755
of which Taxes: +€4,407
- Current portion of long-term debt +€4,775
new in 2025: €4,775
- Trade debts +€3,546
up €3,546 (+75.5%), from €4,696 to €8,243
- Gross operating margin +€12,353
up €12,353 (+112.1%), from €11,023 to €23,376
- Depreciation +€3,098
up €3,098 (+118.2%), from €2,622 to €5,719
- Taxes +€2,691
up €2,691 (+126.8%), from €2,122 to €4,814
- Financial charges +€654
up €654 (+859.2%), from €76 to €730
- Other operating charges +€398
up €398 (+337.4%), from €118 to €516
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 | €29,343 | €64,632 | +€35,290 | +120.3% |
| Fixed assets | 21/28 | €11,508 | €35,826 | +€24,318 | +211.3% |
| Tangible fixed assets | 22/27 | €11,508 | €35,426 | +€23,918 | +207.8% |
| Plant, machinery and equipment | 23 | - | €993 | +€993 | |
| Furniture and vehicles | 24 | €11,508 | €22,778 | +€11,270 | +97.9% |
| Other tangible fixed assets | 26 | - | €11,655 | +€11,655 | |
| Financial fixed assets | 28 | - | €400 | +€400 | |
| Current assets | 29/58 | €17,835 | €28,807 | +€10,972 | +61.5% |
| Amounts receivable within one year | 40/41 | €10,068 | €13,972 | +€3,904 | +38.8% |
| Trade receivables | 40 | €10,068 | €13,673 | +€3,605 | +35.8% |
| Other amounts receivable | 41 | - | €299 | +€299 | |
| Cash at bank and in hand | 54/58 | €7,361 | €14,808 | +€7,448 | +101.2% |
| Deferred charges and accrued income | 490/1 | €406 | €27 | -€379 | -93.4% |
| Total equity and liabilities | 10/49 | €29,343 | €64,632 | +€35,290 | +120.3% |
| Equity | 10/15 | €19,050 | €30,698 | +€11,649 | +61.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €10,000 | +€10,000 | |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €14,050 | €15,698 | +€1,649 | +11.7% |
| Amounts payable | 17/49 | €10,293 | €33,934 | +€23,641 | +229.7% |
| Amounts payable after more than one year | 17 | - | €12,161 | +€12,161 | |
| Financial debts | 170/4 | - | €12,161 | +€12,161 | |
| Amounts payable within one year | 42/48 | €8,119 | €21,773 | +€13,654 | +168.2% |
| Current portion of amounts payable after more than one year | 42 | - | €4,775 | +€4,775 | |
| Trade debts | 44 | €4,696 | €8,243 | +€3,546 | +75.5% |
| Suppliers | 440/4 | €4,696 | €8,243 | +€3,546 | +75.5% |
| Taxes, remuneration and social security | 45 | €3,423 | €8,755 | +€5,332 | +155.8% |
| Taxes | 450/3 | €1,748 | €6,155 | +€4,407 | +252.1% |
| Remuneration and social security | 454/9 | €1,675 | €2,600 | +€925 | +55.2% |
| Accrued charges and deferred income | 492/3 | €2,174 | - | -€2,174 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,622 | €5,719 | +€3,098 | +118.2% |
| Other operating charges | 640/8 | €118 | €516 | +€398 | +337.4% |
| Gross operating margin | 9900 | €11,023 | €23,376 | +€12,353 | +112.1% |
| Operating profit (loss) | 9901 | €8,283 | €17,141 | +€8,857 | +106.9% |
| Financial income | 75/76B | €42 | €51 | +€9 | +22.6% |
| Recurring financial income | 75 | €42 | €51 | +€9 | +22.6% |
| Financial charges | 65/66B | €76 | €730 | +€654 | +859.2% |
| Recurring financial charges | 65 | €76 | €730 | +€654 | +859.2% |
| Profit (loss) for the period before taxes | 9903 | €8,249 | €16,462 | +€8,213 | +99.6% |
| Income taxes | 67/77 | €2,122 | €4,814 | +€2,691 | +126.8% |
| Profit (loss) for the period | 9904 | €6,127 | €11,649 | +€5,522 | +90.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,127 | €11,649 | +€5,522 | +90.1% |
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 29 September 2026 via checked.be.