DEAUTY BE: 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.
DEAUTY BE
Largest movements
- Cash +€29,335
up €29,335 (+16.5%), from €178,312 to €207,647
mainly Net result for the year (+€49,942) and Tax, wage and social debts (+€14,673)
- Receivables after one year +€22,000
up €22,000 (+338%), from €6,500 to €28,500
- Tangible fixed assets -€12,967
down €12,967 (-33.1%), from €39,127 to €26,160
of which Furniture and vehicles: -€10,852
- Deferred charges and accrued income -€12,230
down €12,230 (-68.6%), from €17,841 to €5,611
- Receivables within one year -€3,674
down €3,674 (-16.6%), from €22,077 to €18,403
of which Trade receivables: -€2,222
- Reserves +€49,942
up €49,942 (+42.5%), from €117,535 to €167,477
of which Distributable reserves: +€49,942
- Other debts -€31,174
down €31,174 (-53.7%), from €58,000 to €26,826
- Tax, wage and social debts +€14,673
up €14,673 (+97.3%), from €15,077 to €29,751
- Debts after one year -€7,977
down €7,977 (-100%), from €7,977 to €0
- Accrued charges and deferred income -€4,688
down €4,688 (-100%), from €4,688 to €0
- Gross operating margin -€1,468
down €1,468 (-1.7%), from €88,013 to €86,545
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €263,857 | €286,321 | +€22,464 | +8.5% |
| Fixed assets | 21/28 | €39,127 | €26,160 | -€12,967 | -33.1% |
| Tangible fixed assets | 22/27 | €39,127 | €26,160 | -€12,967 | -33.1% |
| Furniture and vehicles | 24 | €24,129 | €13,277 | -€10,852 | -45.0% |
| Other tangible fixed assets | 26 | €14,998 | €12,883 | -€2,115 | -14.1% |
| Current assets | 29/58 | €224,730 | €260,161 | +€35,431 | +15.8% |
| Amounts receivable after more than one year | 29 | €6,500 | €28,500 | +€22,000 | +338% |
| Other amounts receivable | 291 | €6,500 | €28,500 | +€22,000 | +338% |
| Amounts receivable within one year | 40/41 | €22,077 | €18,403 | -€3,674 | -16.6% |
| Trade receivables | 40 | €20,519 | €18,296 | -€2,222 | -10.8% |
| Other amounts receivable | 41 | €1,558 | €107 | -€1,451 | -93.1% |
| Cash at bank and in hand | 54/58 | €178,312 | €207,647 | +€29,335 | +16.5% |
| Deferred charges and accrued income | 490/1 | €17,841 | €5,611 | -€12,230 | -68.6% |
| Total equity and liabilities | 10/49 | €263,857 | €286,321 | +€22,464 | +8.5% |
| Equity | 10/15 | €167,535 | €217,477 | +€49,942 | +29.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €117,535 | €167,477 | +€49,942 | +42.5% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €112,535 | €162,477 | +€49,942 | +44.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €96,322 | €68,844 | -€27,478 | -28.5% |
| Amounts payable after more than one year | 17 | €7,977 | €0 | -€7,977 | -100% |
| Financial debts | 170/4 | €7,977 | €0 | -€7,977 | -100% |
| Amounts payable within one year | 42/48 | €83,658 | €68,844 | -€14,813 | -17.7% |
| Current portion of amounts payable after more than one year | 42 | €9,498 | €7,977 | -€1,521 | -16.0% |
| Financial debts | 43 | - | €250 | +€250 | |
| Credit institutions | 430/8 | - | €250 | +€250 | |
| Trade debts | 44 | €1,082 | €4,041 | +€2,959 | +273% |
| Suppliers | 440/4 | €1,082 | €4,041 | +€2,959 | +273% |
| Taxes, remuneration and social security | 45 | €15,077 | €29,751 | +€14,673 | +97.3% |
| Taxes | 450/3 | €15,077 | €29,751 | +€14,673 | +97.3% |
| Other amounts payable | 47/48 | €58,000 | €26,826 | -€31,174 | -53.7% |
| Accrued charges and deferred income | 492/3 | €4,688 | €0 | -€4,688 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,378 | €14,532 | +€154 | +1.1% |
| Other operating charges | 640/8 | €422 | €888 | +€467 | +111% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €88,013 | €86,545 | -€1,468 | -1.7% |
| Operating profit (loss) | 9901 | €73,213 | €71,124 | -€2,089 | -2.9% |
| Financial income | 75/76B | €181 | €722 | +€541 | +299% |
| Recurring financial income | 75 | €181 | €722 | +€541 | +299% |
| Financial charges | 65/66B | €682 | €492 | -€190 | -27.9% |
| Recurring financial charges | 65 | €682 | €492 | -€190 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €72,712 | €71,355 | -€1,358 | -1.9% |
| Income taxes | 67/77 | €21,159 | €21,413 | +€254 | +1.2% |
| Profit (loss) for the period | 9904 | €51,554 | €49,942 | -€1,612 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €51,554 | €49,942 | -€1,612 | -3.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.