DEGA MANAGEMENT: 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.
DEGA MANAGEMENT
Largest movements
- Deferred charges and accrued income -€10,087
no longer reported in 2025 (was €10,087)
- Cash +€5,320
up €5,320 (+132%), from €4,036 to €9,356
mainly Net result for the year (+€20,798) and Deferred charges and accrued income (+€10,087)
- Tangible fixed assets -€4,642
down €4,642 (-28.4%), from €16,367 to €11,725
- Profit (loss) carried forward +€20,798
up €20,798 (+42.2%), from €49,339 to €70,137
- Other debts -€17,629
down €17,629 (-79.1%), from €22,299 to €4,670
- Tax, wage and social debts -€9,465
down €9,465 (-38.1%), from €24,820 to €15,355
of which Taxes: -€8,316
- Trade debts -€2,888
down €2,888 (-37.6%), from €7,682 to €4,794
- Gross operating margin -€25,553
down €25,553 (-33.3%), from €76,653 to €51,100
- Staff costs +€4,237
up €4,237 (+28.1%), from €15,103 to €19,340
- Taxes -€3,728
down €3,728 (-39.3%), from €9,490 to €5,762
- Other operating charges -€2,487
down €2,487 (-82.7%), from €3,006 to €519
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 | €119,335 | €110,151 | -€9,184 | -7.7% |
| Fixed assets | 21/28 | €19,710 | €15,068 | -€4,642 | -23.6% |
| Tangible fixed assets | 22/27 | €16,367 | €11,725 | -€4,642 | -28.4% |
| Furniture and vehicles | 24 | €16,367 | €11,725 | -€4,642 | -28.4% |
| Financial fixed assets | 28 | €3,343 | €3,343 | +€0 | 0.0% |
| Current assets | 29/58 | €99,626 | €95,083 | -€4,543 | -4.6% |
| Amounts receivable within one year | 40/41 | €85,503 | €85,727 | +€224 | +0.3% |
| Trade receivables | 40 | €83,655 | €85,494 | +€1,839 | +2.2% |
| Other amounts receivable | 41 | €1,848 | €233 | -€1,615 | -87.4% |
| Cash at bank and in hand | 54/58 | €4,036 | €9,356 | +€5,320 | +132% |
| Deferred charges and accrued income | 490/1 | €10,087 | - | -€10,087 | |
| Total equity and liabilities | 10/49 | €119,335 | €110,151 | -€9,184 | -7.7% |
| Equity | 10/15 | €64,534 | €85,332 | +€20,798 | +32.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,195 | €12,195 | -€0 | 0.0% |
| Distributable reserves | 133 | €12,195 | €12,195 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €49,339 | €70,137 | +€20,798 | +42.2% |
| Amounts payable | 17/49 | €54,801 | €24,819 | -€29,982 | -54.7% |
| Amounts payable within one year | 42/48 | €54,801 | €24,819 | -€29,982 | -54.7% |
| Trade debts | 44 | €7,682 | €4,794 | -€2,888 | -37.6% |
| Suppliers | 440/4 | €7,682 | €4,794 | -€2,888 | -37.6% |
| Taxes, remuneration and social security | 45 | €24,820 | €15,355 | -€9,465 | -38.1% |
| Taxes | 450/3 | €20,985 | €12,669 | -€8,316 | -39.6% |
| Remuneration and social security | 454/9 | €3,835 | €2,686 | -€1,149 | -30.0% |
| Other amounts payable | 47/48 | €22,299 | €4,670 | -€17,629 | -79.1% |
| Non-recurring operating income | 76A | €0 | - | -€0 | |
| Remuneration, social security and pensions | 62 | €15,103 | €19,340 | +€4,237 | +28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,523 | €4,642 | +€119 | +2.6% |
| Other operating charges | 640/8 | €3,006 | €519 | -€2,487 | -82.7% |
| Gross operating margin | 9900 | €76,653 | €51,100 | -€25,553 | -33.3% |
| Operating profit (loss) | 9901 | €54,021 | €26,599 | -€27,422 | -50.8% |
| Financial income | 75/76B | - | €235 | +€235 | |
| Recurring financial income | 75 | - | €235 | +€235 | |
| Financial charges | 65/66B | €654 | €274 | -€380 | -58.1% |
| Recurring financial charges | 65 | €654 | €274 | -€380 | -58.1% |
| Profit (loss) for the period before taxes | 9903 | €53,367 | €26,560 | -€26,807 | -50.2% |
| Income taxes | 67/77 | €9,490 | €5,762 | -€3,728 | -39.3% |
| Profit (loss) for the period | 9904 | €43,877 | €20,798 | -€23,079 | -52.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,877 | €20,798 | -€23,079 | -52.6% |
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 27 October 2026 via checked.be.