DEBERGH MANAGEMENT GLOBAL: 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.
DEBERGH MANAGEMENT GLOBAL
Largest movements
- Cash +€6,940
up €6,940 (+229.9%), from €3,019 to €9,959
mainly Depreciation (+€6,529) and Tax, wage and social debts (+€3,574)
- Tangible fixed assets -€3,409
down €3,409 (-29.8%), from €11,435 to €8,027
of which Furniture and vehicles: -€3,206
- Intangible fixed assets -€3,120
down €3,120 (-54.9%), from €5,684 to €2,564
- Deferred charges and accrued income -€1,932
down €1,932 (-23.7%), from €8,139 to €6,207
- Receivables within one year +€361
up €361 (+5.0%), from €7,185 to €7,546
of which Other amounts receivable: +€519
- Profit (loss) carried forward -€7,267
down €7,267 (-25.2%), from €28,790 to €21,523
- Tax, wage and social debts +€3,574
up €3,574 (+87.9%), from €4,067 to €7,641
- Trade debts +€2,591
up €2,591 (+5445.3%), from €48 to €2,639
- Gross operating margin -€6,323
down €6,323, from €6,054 to -€268
- Other operating charges -€392
down €392 (-79.6%), from €493 to €101
- Financial charges +€226
up €226 (+157.7%), from €143 to €369
- Taxes -€199
down €199 (-100.0%), from €199 to €0
- Depreciation -€112
down €112 (-1.7%), from €6,640 to €6,529
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 | €35,463 | €34,303 | -€1,159 | -3.3% |
| Fixed assets | 21/28 | €17,119 | €10,591 | -€6,529 | -38.1% |
| Intangible fixed assets | 21 | €5,684 | €2,564 | -€3,120 | -54.9% |
| Tangible fixed assets | 22/27 | €11,435 | €8,027 | -€3,409 | -29.8% |
| Plant, machinery and equipment | 23 | €203 | €0 | -€203 | -100.0% |
| Furniture and vehicles | 24 | €11,232 | €8,027 | -€3,206 | -28.5% |
| Current assets | 29/58 | €18,343 | €23,713 | +€5,370 | +29.3% |
| Amounts receivable within one year | 40/41 | €7,185 | €7,546 | +€361 | +5.0% |
| Trade receivables | 40 | €3,384 | €3,226 | -€158 | -4.7% |
| Other amounts receivable | 41 | €3,801 | €4,320 | +€519 | +13.6% |
| Cash at bank and in hand | 54/58 | €3,019 | €9,959 | +€6,940 | +229.9% |
| Deferred charges and accrued income | 490/1 | €8,139 | €6,207 | -€1,932 | -23.7% |
| Total equity and liabilities | 10/49 | €35,463 | €34,303 | -€1,159 | -3.3% |
| Equity | 10/15 | €31,290 | €24,023 | -€7,267 | -23.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,790 | €21,523 | -€7,267 | -25.2% |
| Amounts payable | 17/49 | €4,172 | €10,280 | +€6,107 | +146.4% |
| Amounts payable within one year | 42/48 | €4,172 | €10,280 | +€6,107 | +146.4% |
| Trade debts | 44 | €48 | €2,639 | +€2,591 | +5445.3% |
| Suppliers | 440/4 | €48 | €2,639 | +€2,591 | +5445.3% |
| Taxes, remuneration and social security | 45 | €4,067 | €7,641 | +€3,574 | +87.9% |
| Taxes | 450/3 | €4,067 | €7,641 | +€3,574 | +87.9% |
| Other amounts payable | 47/48 | €58 | €0 | -€58 | -100.0% |
| Non-recurring operating income | 76A | - | €37 | +€37 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,640 | €6,529 | -€112 | -1.7% |
| Other operating charges | 640/8 | €493 | €101 | -€392 | -79.6% |
| Gross operating margin | 9900 | €6,054 | -€268 | -€6,323 | |
| Operating profit (loss) | 9901 | -€1,079 | -€6,897 | -€5,819 | -539.4% |
| Financial charges | 65/66B | €143 | €369 | +€226 | +157.7% |
| Recurring financial charges | 65 | €143 | €369 | +€226 | +157.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,222 | -€7,267 | -€6,045 | -494.7% |
| Income taxes | 67/77 | €199 | €0 | -€199 | -100.0% |
| Profit (loss) for the period | 9904 | -€1,421 | -€7,267 | -€5,846 | -411.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,421 | -€7,267 | -€5,846 | -411.5% |
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 11 October 2026 via checked.be.