DEER LORD GAMES: 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.
DEER LORD GAMES
Largest movements
- Cash -€6,971
down €6,971 (-30.9%), from €22,523 to €15,553
mainly Net result for the year (-€6,516) and Investment in fixed assets (net) (-€2,243)
- Receivables within one year -€3,158
down €3,158 (-30.8%), from €10,252 to €7,094
of which Trade receivables: -€2,522
- Tangible fixed assets +€1,351
up €1,351 (+937%), from €144 to €1,496
of which Plant, machinery and equipment: +€1,496
- Profit (loss) carried forward -€6,516
down €6,516 (-83.3%), from €7,821 to €1,306
- Trade debts -€2,022
down €2,022 (-24.2%), from €8,369 to €6,346
- Purchases and services -€23,395
down €23,395 (-33.5%), from €69,914 to €46,519
- Gross operating margin -€14,102
down €14,102, from €9,080 to -€5,022
- Depreciation +€816
up €816 (+1,080%), from €76 to €892
- Taxes +€435
new in 2026: €435
- Other operating charges -€226
no longer reported in 2026 (was €226)
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,920 | €24,143 | -€8,777 | -26.7% |
| Fixed assets | 21/28 | €144 | €1,496 | +€1,351 | +937% |
| Tangible fixed assets | 22/27 | €144 | €1,496 | +€1,351 | +937% |
| Plant, machinery and equipment | 23 | - | €1,496 | +€1,496 | |
| Furniture and vehicles | 24 | €144 | - | -€144 | |
| Current assets | 29/58 | €32,776 | €22,647 | -€10,129 | -30.9% |
| Amounts receivable within one year | 40/41 | €10,252 | €7,094 | -€3,158 | -30.8% |
| Trade receivables | 40 | €9,617 | €7,094 | -€2,522 | -26.2% |
| Other amounts receivable | 41 | €636 | - | -€636 | |
| Cash at bank and in hand | 54/58 | €22,523 | €15,553 | -€6,971 | -30.9% |
| Total equity and liabilities | 10/49 | €32,920 | €24,143 | -€8,777 | -26.7% |
| Equity | 10/15 | €13,051 | €6,535 | -€6,516 | -49.9% |
| Contributions | 10/11 | €4,624 | €4,624 | = | 0.0% |
| Reserves | 13 | €606 | €606 | = | 0.0% |
| Non-distributable reserves | 130/1 | €606 | €606 | = | 0.0% |
| Reserves not available under the articles | 1311 | €606 | €606 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,821 | €1,306 | -€6,516 | -83.3% |
| Amounts payable | 17/49 | €19,869 | €17,607 | -€2,261 | -11.4% |
| Amounts payable within one year | 42/48 | €19,869 | €17,607 | -€2,261 | -11.4% |
| Trade debts | 44 | €8,369 | €6,346 | -€2,022 | -24.2% |
| Suppliers | 440/4 | €8,369 | €6,346 | -€2,022 | -24.2% |
| Taxes, remuneration and social security | 45 | €11,500 | €11,261 | -€239 | -2.1% |
| Taxes | 450/3 | €5,331 | €1,569 | -€3,762 | -70.6% |
| Remuneration and social security | 454/9 | €6,169 | €9,691 | +€3,523 | +57.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €69,914 | €46,519 | -€23,395 | -33.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76 | €892 | +€816 | +1,080% |
| Other operating charges | 640/8 | €226 | - | -€226 | |
| Gross operating margin | 9900 | €9,080 | -€5,022 | -€14,102 | |
| Operating profit (loss) | 9901 | €8,779 | -€5,914 | -€14,693 | |
| Financial income | 75/76B | €4 | €4 | +€0 | +7.4% |
| Recurring financial income | 75 | €4 | €4 | +€0 | +7.4% |
| Financial charges | 65/66B | €213 | €171 | -€42 | -19.9% |
| Recurring financial charges | 65 | €213 | €171 | -€42 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €8,570 | -€6,081 | -€14,650 | |
| Income taxes | 67/77 | - | €435 | +€435 | |
| Profit (loss) for the period | 9904 | €8,570 | -€6,516 | -€15,086 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,570 | -€6,516 | -€15,086 |
Source: filed annual accounts (NBB), financial years ended 1 January 2025 and 1 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.