DEEB: 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.
DEEB
Largest movements
- Receivables within one year +€17,213
up €17,213 (+142%), from €12,100 to €29,313
of which Trade receivables: +€14,782
- Cash -€10,570
down €10,570 (-71.9%), from €14,699 to €4,130
mainly Receivables within one year (-€17,213) and Contributions, distributions and other (-€10,000)
- Tangible fixed assets +€1,725
new in 2025: €1,725
- Trade debts +€10,509
up €10,509 (+3,811%), from €276 to €10,785
- Profit (loss) carried forward -€6,885
down €6,885, from €70 to -€6,816
- Tax, wage and social debts +€4,968
up €4,968 (+31.9%), from €15,579 to €20,546
of which Remuneration and social security: +€6,407
- Purchases and services +€68,078
up €68,078 (+81.0%), from €84,062 to €152,140
- Turnover +€48,987
up €48,987 (+44.8%), from €109,242 to €158,229
- Gross operating margin -€9,768
down €9,768 (-31.3%), from €31,257 to €21,489
- Staff costs +€9,043
up €9,043 (+419%), from €2,160 to €11,203
- Taxes -€3,731
down €3,731 (-43.8%), from €8,520 to €4,789
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.
Derived cash bridge
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 | €26,847 | €35,216 | +€8,368 | +31.2% |
| Fixed assets | 21/28 | - | €1,725 | +€1,725 | |
| Tangible fixed assets | 22/27 | - | €1,725 | +€1,725 | |
| Plant, machinery and equipment | 23 | - | €1,725 | +€1,725 | |
| Financial fixed assets | 28 | - | €0 | = | |
| Current assets | 29/58 | €26,847 | €33,491 | +€6,643 | +24.7% |
| Amounts receivable within one year | 40/41 | €12,100 | €29,313 | +€17,213 | +142% |
| Trade receivables | 40 | €12,100 | €26,882 | +€14,782 | +122% |
| Other amounts receivable | 41 | €0 | €2,431 | +€2,431 | |
| Cash at bank and in hand | 54/58 | €14,699 | €4,130 | -€10,570 | -71.9% |
| Deferred charges and accrued income | 490/1 | €48 | €48 | = | 0.0% |
| Total equity and liabilities | 10/49 | €26,847 | €35,216 | +€8,368 | +31.2% |
| Equity | 10/15 | €10,770 | €3,884 | -€6,885 | -63.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Reserves | 13 | €8,700 | €8,700 | = | 0.0% |
| Distributable reserves | 133 | €8,700 | €8,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70 | -€6,816 | -€6,885 | |
| Amounts payable | 17/49 | €16,078 | €31,331 | +€15,253 | +94.9% |
| Amounts payable within one year | 42/48 | €16,078 | €31,331 | +€15,253 | +94.9% |
| Trade debts | 44 | €276 | €10,785 | +€10,509 | +3,811% |
| Suppliers | 440/4 | €276 | €10,785 | +€10,509 | +3,811% |
| Taxes, remuneration and social security | 45 | €15,579 | €20,546 | +€4,968 | +31.9% |
| Taxes | 450/3 | €15,072 | €13,633 | -€1,439 | -9.5% |
| Remuneration and social security | 454/9 | €506 | €6,913 | +€6,407 | +1,265% |
| Other amounts payable | 47/48 | €223 | €0 | -€223 | -100% |
| Turnover | 70 | €109,242 | €158,229 | +€48,987 | +44.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €84,062 | €152,140 | +€68,078 | +81.0% |
| Remuneration, social security and pensions | 62 | €2,160 | €11,203 | +€9,043 | +419% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €75 | +€75 | |
| Other operating charges | 640/8 | €3,928 | €2,189 | -€1,739 | -44.3% |
| Gross operating margin | 9900 | €31,257 | €21,489 | -€9,768 | -31.3% |
| Operating profit (loss) | 9901 | €25,169 | €8,022 | -€17,147 | -68.1% |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Financial charges | 65/66B | €210 | €118 | -€92 | -43.6% |
| Recurring financial charges | 65 | €210 | €118 | -€92 | -43.6% |
| Profit (loss) for the period before taxes | 9903 | €24,959 | €7,904 | -€17,055 | -68.3% |
| Income taxes | 67/77 | €8,520 | €4,789 | -€3,731 | -43.8% |
| Profit (loss) for the period | 9904 | €16,439 | €3,115 | -€13,324 | -81.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,439 | €3,115 | -€13,324 | -81.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.