DEE-SIDE: 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.
DEE-SIDE
Largest movements
- Tangible fixed assets -€5,846
down €5,846 (-16.3%), from €35,961 to €30,115
- Receivables within one year +€5,350
up €5,350 (+68.1%), from €7,858 to €13,208
of which Trade receivables: +€7,634
- Provisions +€18,234
new in 2025: €18,234
- Profit (loss) carried forward -€12,486
down €12,486, from €8,864 to -€3,622
- Debts after one year -€6,374
down €6,374 (-27.1%), from €23,505 to €17,131
- Short-term financial debts +€1,811
new in 2025: €1,811
- Trade debts -€1,756
down €1,756 (-64.1%), from €2,742 to €985
- Purchases and services -€57,852
no longer reported in 2025 (was €57,852)
- Turnover -€47,862
no longer reported in 2025 (was €47,862)
- Gross operating margin +€24,631
up €24,631, from -€881 to €23,750
- Provisions +€18,234
new in 2025: €18,234
- Depreciation +€3,183
up €3,183 (+51.9%), from €6,133 to €9,315
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 | €89,971 | €89,958 | -€13 | 0.0% |
| Fixed assets | 21/28 | €35,961 | €30,115 | -€5,846 | -16.3% |
| Tangible fixed assets | 22/27 | €35,961 | €30,115 | -€5,846 | -16.3% |
| Furniture and vehicles | 24 | €35,961 | €30,115 | -€5,846 | -16.3% |
| Current assets | 29/58 | €54,010 | €59,843 | +€5,833 | +10.8% |
| Amounts receivable within one year | 40/41 | €7,858 | €13,208 | +€5,350 | +68.1% |
| Trade receivables | 40 | - | €7,634 | +€7,634 | |
| Other amounts receivable | 41 | €7,858 | €5,574 | -€2,283 | -29.1% |
| Cash at bank and in hand | 54/58 | €46,152 | €45,968 | -€185 | -0.4% |
| Deferred charges and accrued income | 490/1 | - | €667 | +€667 | |
| Total equity and liabilities | 10/49 | €89,971 | €89,958 | -€13 | 0.0% |
| Equity | 10/15 | €56,395 | €43,909 | -€12,486 | -22.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €44,531 | €44,531 | = | 0.0% |
| Distributable reserves | 133 | €44,531 | €44,531 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,864 | -€3,622 | -€12,486 | |
| Provisions and deferred taxes | 16 | - | €18,234 | +€18,234 | |
| Provisions for liabilities and charges | 160/5 | - | €18,234 | +€18,234 | |
| Other liabilities and charges | 164/5 | - | €18,234 | +€18,234 | |
| Amounts payable | 17/49 | €33,576 | €27,814 | -€5,762 | -17.2% |
| Amounts payable after more than one year | 17 | €23,505 | €17,131 | -€6,374 | -27.1% |
| Financial debts | 170/4 | €23,505 | €17,131 | -€6,374 | -27.1% |
| Amounts payable within one year | 42/48 | €10,071 | €10,683 | +€612 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | €6,116 | €6,374 | +€257 | +4.2% |
| Financial debts | 43 | - | €1,811 | +€1,811 | |
| Credit institutions | 430/8 | - | €1,811 | +€1,811 | |
| Trade debts | 44 | €2,742 | €985 | -€1,756 | -64.1% |
| Suppliers | 440/4 | €2,742 | €985 | -€1,756 | -64.1% |
| Taxes, remuneration and social security | 45 | €98 | €1,513 | +€1,415 | +1438.1% |
| Taxes | 450/3 | €98 | €1,513 | +€1,415 | +1438.1% |
| Other amounts payable | 47/48 | €1,115 | - | -€1,115 | |
| Turnover | 70 | €47,862 | - | -€47,862 | |
| Goods, raw materials, services and sundry goods | 60/61 | €57,852 | - | -€57,852 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,133 | €9,315 | +€3,183 | +51.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €18,234 | +€18,234 | |
| Other operating charges | 640/8 | €724 | €1,225 | +€502 | +69.3% |
| Non-recurring operating charges | 66A | - | €269 | +€269 | |
| Gross operating margin | 9900 | -€881 | €23,750 | +€24,631 | |
| Operating profit (loss) | 9901 | -€7,738 | -€5,294 | +€2,444 | +31.6% |
| Financial charges | 65/66B | €1,596 | €4,266 | +€2,670 | +167.3% |
| Recurring financial charges | 65 | €1,596 | €4,266 | +€2,670 | +167.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,333 | -€9,560 | -€227 | -2.4% |
| Income taxes | 67/77 | €237 | €2,926 | +€2,689 | +1136.1% |
| Profit (loss) for the period | 9904 | -€9,570 | -€12,486 | -€2,916 | -30.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,570 | -€12,486 | -€2,916 | -30.5% |
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.