DEEGUISA: 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.
DEEGUISA
Largest movements
- Cash +€202,608
up €202,608 (+74.5%), from €271,947 to €474,555
mainly Net result for the year (+€122,969) and Investment in fixed assets (net) (+€110,463)
- Tangible fixed assets -€124,380
down €124,380 (-76.1%), from €163,471 to €39,092
of which Land and buildings: -€122,672
- Receivables within one year -€68,234
down €68,234 (-34.7%), from €196,517 to €128,283
of which Other amounts receivable: -€53,398
- Tax, wage and social debts +€15,717
up €15,717 (+181%), from €8,676 to €24,393
- Other debts -€7,448
down €7,448 (-21.6%), from €34,448 to €27,000
- Gross operating margin +€57,474
up €57,474 (+43.3%), from €132,774 to €190,248
- Taxes +€20,749
up €20,749 (+56.0%), from €37,063 to €57,811
- Depreciation -€5,241
down €5,241 (-27.4%), from €19,157 to €13,917
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 | €633,021 | €643,234 | +€10,213 | +1.6% |
| Fixed assets | 21/28 | €163,471 | €39,092 | -€124,380 | -76.1% |
| Tangible fixed assets | 22/27 | €163,471 | €39,092 | -€124,380 | -76.1% |
| Land and buildings | 22 | €122,672 | €0 | -€122,672 | -100% |
| Plant, machinery and equipment | 23 | €2,901 | €5,022 | +€2,120 | +73.1% |
| Furniture and vehicles | 24 | €35,958 | €32,130 | -€3,828 | -10.6% |
| Other tangible fixed assets | 26 | €1,940 | €1,940 | = | 0.0% |
| Current assets | 29/58 | €469,550 | €604,143 | +€134,593 | +28.7% |
| Amounts receivable within one year | 40/41 | €196,517 | €128,283 | -€68,234 | -34.7% |
| Trade receivables | 40 | €16,517 | €1,681 | -€14,835 | -89.8% |
| Other amounts receivable | 41 | €180,000 | €126,602 | -€53,398 | -29.7% |
| Cash at bank and in hand | 54/58 | €271,947 | €474,555 | +€202,608 | +74.5% |
| Deferred charges and accrued income | 490/1 | €1,087 | €1,305 | +€218 | +20.1% |
| Total equity and liabilities | 10/49 | €633,021 | €643,234 | +€10,213 | +1.6% |
| Equity | 10/15 | €584,620 | €589,589 | +€4,969 | +0.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €578,420 | €583,389 | +€4,969 | +0.9% |
| Distributable reserves | 133 | €578,420 | €583,389 | +€4,969 | +0.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €48,401 | €53,646 | +€5,244 | +10.8% |
| Amounts payable within one year | 42/48 | €48,401 | €53,646 | +€5,244 | +10.8% |
| Financial debts | 43 | - | €1,082 | +€1,082 | |
| Credit institutions | 430/8 | - | €1,082 | +€1,082 | |
| Trade debts | 44 | €5,277 | €1,171 | -€4,106 | -77.8% |
| Suppliers | 440/4 | €5,277 | €1,171 | -€4,106 | -77.8% |
| Taxes, remuneration and social security | 45 | €8,676 | €24,393 | +€15,717 | +181% |
| Taxes | 450/3 | €8,676 | €24,393 | +€15,717 | +181% |
| Other amounts payable | 47/48 | €34,448 | €27,000 | -€7,448 | -21.6% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,157 | €13,917 | -€5,241 | -27.4% |
| Other operating charges | 640/8 | €5,974 | €6,349 | +€375 | +6.3% |
| Gross operating margin | 9900 | €132,774 | €190,248 | +€57,474 | +43.3% |
| Operating profit (loss) | 9901 | €107,643 | €169,982 | +€62,339 | +57.9% |
| Financial income | 75/76B | €10,337 | €11,640 | +€1,303 | +12.6% |
| Recurring financial income | 75 | €10,337 | €11,640 | +€1,303 | +12.6% |
| Financial charges | 65/66B | €400 | €843 | +€443 | +111% |
| Recurring financial charges | 65 | €400 | €843 | +€443 | +111% |
| Profit (loss) for the period before taxes | 9903 | €117,581 | €180,780 | +€63,199 | +53.7% |
| Income taxes | 67/77 | €37,063 | €57,811 | +€20,749 | +56.0% |
| Profit (loss) for the period | 9904 | €80,518 | €122,969 | +€42,450 | +52.7% |
| Profit (loss) for the period to be appropriated | 9905 | €80,518 | €122,969 | +€42,450 | +52.7% |
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 26 October 2026 via checked.be.