DEESS: 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.
DEESS
Largest movements
- Deferred charges and accrued income -€17,712
no longer reported in 2025 (was €17,712)
- Cash +€10,279
up €10,279 (+128.6%), from €7,992 to €18,271
mainly Deferred charges and accrued income (+€17,712)
- Receivables within one year +€349
up €349 (+13.7%), from €2,558 to €2,908
of which Other amounts receivable: +€349
- Other debts -€4,845
down €4,845 (-10.1%), from €47,817 to €42,971
- Trade debts -€1,655
no longer reported in 2025 (was €1,655)
- Profit (loss) carried forward -€584
down €584 (-2.1%), from -€27,409 to -€27,993
- Gross operating margin +€18,085
up €18,085 (+97.4%), from -€18,565 to -€480
- Other operating charges -€976
no longer reported in 2025 (was €976)
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 | €28,263 | €21,179 | -€7,084 | -25.1% |
| Current assets | 29/58 | €28,263 | €21,179 | -€7,084 | -25.1% |
| Amounts receivable within one year | 40/41 | €2,558 | €2,908 | +€349 | +13.7% |
| Trade receivables | 40 | €961 | €961 | = | 0.0% |
| Other amounts receivable | 41 | €1,597 | €1,947 | +€349 | +21.9% |
| Cash at bank and in hand | 54/58 | €7,992 | €18,271 | +€10,279 | +128.6% |
| Deferred charges and accrued income | 490/1 | €17,712 | - | -€17,712 | |
| Total equity and liabilities | 10/49 | €28,263 | €21,179 | -€7,084 | -25.1% |
| Equity | 10/15 | -€21,209 | -€21,793 | -€584 | -2.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | - | -€6,200 | |
| Share premium | 1100/10 | €6,200 | - | -€6,200 | |
| Profit (loss) carried forward | 14 | -€27,409 | -€27,993 | -€584 | -2.1% |
| Amounts payable | 17/49 | €49,471 | €42,971 | -€6,500 | -13.1% |
| Amounts payable within one year | 42/48 | €49,471 | €42,971 | -€6,500 | -13.1% |
| Trade debts | 44 | €1,655 | - | -€1,655 | |
| Suppliers | 440/4 | €1,655 | - | -€1,655 | |
| Other amounts payable | 47/48 | €47,817 | €42,971 | -€4,845 | -10.1% |
| Other operating charges | 640/8 | €976 | - | -€976 | |
| Gross operating margin | 9900 | -€18,565 | -€480 | +€18,085 | +97.4% |
| Operating profit (loss) | 9901 | -€19,541 | -€480 | +€19,061 | +97.5% |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | €146 | €119 | -€27 | -18.6% |
| Recurring financial charges | 65 | €146 | €119 | -€27 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | -€19,687 | -€584 | +€19,103 | +97.0% |
| Profit (loss) for the period | 9904 | -€19,687 | -€584 | +€19,103 | +97.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,687 | -€584 | +€19,103 | +97.0% |
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 5 October 2026 via checked.be.