DEEA CONSULT: 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 CONSULT
Largest movements
- Tangible fixed assets +€39,123
up €39,123 (+4389.1%), from €891 to €40,015
of which Leasing and similar rights: +€39,633
- Receivables after one year +€7,000
up €7,000 (+9.0%), from €78,000 to €85,000
- Cash +€6,994
up €6,994 (+290.6%), from €2,406 to €9,400
mainly Net result for the year (+€33,151) and Debts after one year (+€26,356)
- Deferred charges and accrued income +€1,850
new in 2025: €1,850
- Profit (loss) carried forward +€33,151
up €33,151 (+43.0%), from €77,126 to €110,277
- Debts after one year +€26,356
new in 2025: €26,356
- Tax, wage and social debts -€14,944
down €14,944 (-74.7%), from €20,009 to €5,065
of which Taxes: -€14,723
- Current portion of long-term debt +€13,038
up €13,038 (+635.4%), from €2,052 to €15,090
- Trade debts -€3,262
down €3,262 (-76.5%), from €4,266 to €1,004
- Other operating charges -€7,235
down €7,235 (-84.4%), from €8,576 to €1,341
- Depreciation +€5,829
up €5,829 (+1144.4%), from €509 to €6,338
- Taxes -€2,921
down €2,921 (-23.4%), from €12,500 to €9,579
- Staff costs -€2,313
no longer reported in 2025 (was €2,313)
- Financial charges +€739
up €739 (+77.0%), from €960 to €1,698
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 | €106,594 | €160,874 | +€54,280 | +50.9% |
| Fixed assets | 21/28 | €4,986 | €44,015 | +€39,028 | +782.7% |
| Tangible fixed assets | 22/27 | €891 | €40,015 | +€39,123 | +4389.1% |
| Furniture and vehicles | 24 | €891 | €382 | -€509 | -57.1% |
| Leasing and similar rights | 25 | - | €39,633 | +€39,633 | |
| Financial fixed assets | 28 | €4,095 | €4,000 | -€95 | -2.3% |
| Current assets | 29/58 | €101,608 | €116,860 | +€15,252 | +15.0% |
| Amounts receivable after more than one year | 29 | €78,000 | €85,000 | +€7,000 | +9.0% |
| Other amounts receivable | 291 | €78,000 | €85,000 | +€7,000 | +9.0% |
| Amounts receivable within one year | 40/41 | €21,201 | €20,610 | -€592 | -2.8% |
| Trade receivables | 40 | €21,201 | €17,081 | -€4,120 | -19.4% |
| Other amounts receivable | 41 | - | €3,529 | +€3,529 | |
| Cash at bank and in hand | 54/58 | €2,406 | €9,400 | +€6,994 | +290.6% |
| Deferred charges and accrued income | 490/1 | - | €1,850 | +€1,850 | |
| Total equity and liabilities | 10/49 | €106,594 | €160,874 | +€54,280 | +50.9% |
| Equity | 10/15 | €80,126 | €113,277 | +€33,151 | +41.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,126 | €110,277 | +€33,151 | +43.0% |
| Amounts payable | 17/49 | €26,468 | €47,598 | +€21,130 | +79.8% |
| Amounts payable after more than one year | 17 | - | €26,356 | +€26,356 | |
| Financial debts | 170/4 | - | €26,356 | +€26,356 | |
| Amounts payable within one year | 42/48 | €26,468 | €21,241 | -€5,227 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €2,052 | €15,090 | +€13,038 | +635.4% |
| Trade debts | 44 | €4,266 | €1,004 | -€3,262 | -76.5% |
| Suppliers | 440/4 | €4,266 | €1,004 | -€3,262 | -76.5% |
| Taxes, remuneration and social security | 45 | €20,009 | €5,065 | -€14,944 | -74.7% |
| Taxes | 450/3 | €19,789 | €5,065 | -€14,723 | -74.4% |
| Remuneration and social security | 454/9 | €220 | - | -€220 | |
| Other amounts payable | 47/48 | €141 | €82 | -€59 | -42.1% |
| Remuneration, social security and pensions | 62 | €2,313 | - | -€2,313 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €509 | €6,338 | +€5,829 | +1144.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €200 | +€200 | |
| Other operating charges | 640/8 | €8,576 | €1,341 | -€7,235 | -84.4% |
| Gross operating margin | 9900 | €51,886 | €52,296 | +€410 | +0.8% |
| Operating profit (loss) | 9901 | €40,488 | €44,417 | +€3,929 | +9.7% |
| Financial income | 75/76B | €13 | €12 | -€2 | -11.7% |
| Recurring financial income | 75 | €13 | €12 | -€2 | -11.7% |
| Financial charges | 65/66B | €960 | €1,698 | +€739 | +77.0% |
| Recurring financial charges | 65 | €960 | €1,698 | +€739 | +77.0% |
| Profit (loss) for the period before taxes | 9903 | €39,541 | €42,730 | +€3,189 | +8.1% |
| Income taxes | 67/77 | €12,500 | €9,579 | -€2,921 | -23.4% |
| Profit (loss) for the period | 9904 | €27,041 | €33,151 | +€6,109 | +22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,041 | €33,151 | +€6,109 | +22.6% |
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 3 October 2026 via checked.be.