DEETA: 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.
DEETA
Largest movements
- Tangible fixed assets -€4,400
down €4,400 (-41.5%), from €10,593 to €6,194
- Receivables within one year +€1,515
up €1,515 (+90.8%), from €1,668 to €3,183
of which Other amounts receivable: +€1,774
- Deferred charges and accrued income -€204
down €204 (-37.2%), from €549 to €345
- Profit (loss) carried forward -€6,322
down €6,322, from €1,396 to -€4,926
- Other debts +€3,565
up €3,565 (+77.3%), from €4,612 to €8,177
- Trade debts -€2,339
down €2,339 (-83.1%), from €2,815 to €476
- Tax, wage and social debts +€1,888
up €1,888 (+1588.2%), from €119 to €2,007
- Short-term financial debts +€244
new in 2025: €244
- Gross operating margin -€10,162
down €10,162, from €9,025 to -€1,137
- Depreciation +€1,793
up €1,793 (+68.8%), from €2,607 to €4,400
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 | €16,997 | €14,034 | -€2,963 | -17.4% |
| Fixed assets | 21/28 | €10,593 | €6,194 | -€4,400 | -41.5% |
| Tangible fixed assets | 22/27 | €10,593 | €6,194 | -€4,400 | -41.5% |
| Furniture and vehicles | 24 | €10,593 | €6,194 | -€4,400 | -41.5% |
| Current assets | 29/58 | €6,403 | €7,840 | +€1,437 | +22.4% |
| Amounts receivable within one year | 40/41 | €1,668 | €3,183 | +€1,515 | +90.8% |
| Trade receivables | 40 | €1,637 | €1,378 | -€259 | -15.8% |
| Other amounts receivable | 41 | €31 | €1,805 | +€1,774 | +5807.2% |
| Cash at bank and in hand | 54/58 | €4,187 | €4,312 | +€126 | +3.0% |
| Deferred charges and accrued income | 490/1 | €549 | €345 | -€204 | -37.2% |
| Total equity and liabilities | 10/49 | €16,997 | €14,034 | -€2,963 | -17.4% |
| Equity | 10/15 | €9,451 | €3,129 | -€6,322 | -66.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,396 | -€4,926 | -€6,322 | |
| Amounts payable | 17/49 | €7,546 | €10,905 | +€3,359 | +44.5% |
| Amounts payable within one year | 42/48 | €7,546 | €10,905 | +€3,359 | +44.5% |
| Financial debts | 43 | - | €244 | +€244 | |
| Credit institutions | 430/8 | - | €244 | +€244 | |
| Trade debts | 44 | €2,815 | €476 | -€2,339 | -83.1% |
| Suppliers | 440/4 | €2,815 | €476 | -€2,339 | -83.1% |
| Taxes, remuneration and social security | 45 | €119 | €2,007 | +€1,888 | +1588.2% |
| Taxes | 450/3 | €119 | €2,007 | +€1,888 | +1588.2% |
| Other amounts payable | 47/48 | €4,612 | €8,177 | +€3,565 | +77.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,607 | €4,400 | +€1,793 | +68.8% |
| Other operating charges | 640/8 | €556 | €480 | -€76 | -13.7% |
| Gross operating margin | 9900 | €9,025 | -€1,137 | -€10,162 | |
| Operating profit (loss) | 9901 | €5,863 | -€6,016 | -€11,879 | |
| Financial charges | 65/66B | €89 | €110 | +€22 | +24.5% |
| Recurring financial charges | 65 | €89 | €110 | +€22 | +24.5% |
| Profit (loss) for the period before taxes | 9903 | €5,775 | -€6,127 | -€11,901 | |
| Income taxes | 67/77 | €119 | €195 | +€76 | +64.3% |
| Profit (loss) for the period | 9904 | €5,656 | -€6,322 | -€11,978 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,656 | -€6,322 | -€11,978 |
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 11 October 2026 via checked.be.