DEEA.CONSTRUCT: 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.
DEEA.CONSTRUCT
Largest movements
- Tangible fixed assets -€4,916
down €4,916 (-64.7%), from €7,600 to €2,683
- Deferred charges and accrued income -€1,250
no longer reported in 2024 (was €1,250)
- Receivables within one year -€1,064
down €1,064 (-29.2%), from €3,648 to €2,584
of which Other amounts receivable: -€586
- Debts after one year -€3,015
down €3,015 (-39.7%), from €7,594 to €4,579
- Profit (loss) carried forward -€2,944
down €2,944 (-85.7%), from -€3,434 to -€6,378
- Short-term financial debts -€712
down €712 (-19.0%), from €3,749 to €3,037
- Accrued charges and deferred income -€634
down €634 (-26.6%), from €2,384 to €1,750
- Gross operating margin -€3,642
down €3,642 (-60.1%), from €6,061 to €2,419
- Taxes -€200
no longer reported in 2024 (was €200)
- Depreciation +€170
up €170 (+3.6%), from €4,746 to €4,916
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,674 | €10,476 | -€7,198 | -40.7% |
| Fixed assets | 21/28 | €7,600 | €2,683 | -€4,916 | -64.7% |
| Tangible fixed assets | 22/27 | €7,600 | €2,683 | -€4,916 | -64.7% |
| Plant, machinery and equipment | 23 | €7,600 | €2,683 | -€4,916 | -64.7% |
| Current assets | 29/58 | €10,075 | €7,793 | -€2,282 | -22.6% |
| Amounts receivable within one year | 40/41 | €3,648 | €2,584 | -€1,064 | -29.2% |
| Trade receivables | 40 | €2,809 | €2,331 | -€478 | -17.0% |
| Other amounts receivable | 41 | €839 | €253 | -€586 | -69.9% |
| Cash at bank and in hand | 54/58 | €5,177 | €5,209 | +€32 | +0.6% |
| Deferred charges and accrued income | 490/1 | €1,250 | - | -€1,250 | |
| Total equity and liabilities | 10/49 | €17,674 | €10,476 | -€7,198 | -40.7% |
| Equity | 10/15 | €566 | -€2,378 | -€2,944 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,434 | -€6,378 | -€2,944 | -85.7% |
| Amounts payable | 17/49 | €17,109 | €12,854 | -€4,254 | -24.9% |
| Amounts payable after more than one year | 17 | €7,594 | €4,579 | -€3,015 | -39.7% |
| Financial debts | 170/4 | €7,594 | €4,579 | -€3,015 | -39.7% |
| Amounts payable within one year | 42/48 | €7,130 | €6,525 | -€605 | -8.5% |
| Financial debts | 43 | €3,749 | €3,037 | -€712 | -19.0% |
| Other loans | 439 | €3,749 | €3,037 | -€712 | -19.0% |
| Trade debts | 44 | €932 | €1,042 | +€110 | +11.8% |
| Suppliers | 440/4 | €932 | €1,042 | +€110 | +11.8% |
| Taxes, remuneration and social security | 45 | €200 | €200 | = | 0.0% |
| Taxes | 450/3 | €200 | €200 | = | 0.0% |
| Other amounts payable | 47/48 | €2,250 | €2,247 | -€3 | -0.2% |
| Accrued charges and deferred income | 492/3 | €2,384 | €1,750 | -€634 | -26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,746 | €4,916 | +€170 | +3.6% |
| Other operating charges | 640/8 | €180 | €186 | +€6 | +3.1% |
| Gross operating margin | 9900 | €6,061 | €2,419 | -€3,642 | -60.1% |
| Operating profit (loss) | 9901 | €1,135 | -€2,683 | -€3,818 | |
| Financial charges | 65/66B | €269 | €261 | -€8 | -2.9% |
| Recurring financial charges | 65 | €269 | €261 | -€8 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €866 | -€2,944 | -€3,810 | |
| Income taxes | 67/77 | €200 | - | -€200 | |
| Profit (loss) for the period | 9904 | €666 | -€2,944 | -€3,610 | |
| Profit (loss) for the period to be appropriated | 9905 | €666 | -€2,944 | -€3,610 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.