DEGAMIC: 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.
DEGAMIC
Largest movements
- Cash -€3,003
down €3,003 (-8.3%), from €36,298 to €33,294
mainly Net result for the year (-€1,221) and Trade debts (-€773)
- Receivables within one year +€726
up €726 (+8.0%), from €9,119 to €9,845
of which Trade receivables: +€726
- Profit (loss) carried forward -€1,221
down €1,221 (-24.7%), from €4,945 to €3,723
- Trade debts -€773
down €773 (-57.6%), from €1,343 to €570
- Purchases and services -€3,154
no longer reported in 2025 (was €3,154)
- Gross operating margin +€2,518
up €2,518 (+79.8%), from -€3,154 to -€636
- Financial charges -€54
down €54 (-22.5%), from €240 to €186
- Taxes +€46
no longer reported in 2025 (was -€46)
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 | €45,417 | €43,140 | -€2,277 | -5.0% |
| Current assets | 29/58 | €45,417 | €43,140 | -€2,277 | -5.0% |
| Amounts receivable within one year | 40/41 | €9,119 | €9,845 | +€726 | +8.0% |
| Trade receivables | 40 | €8,886 | €9,612 | +€726 | +8.2% |
| Other amounts receivable | 41 | €233 | €233 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,298 | €33,294 | -€3,003 | -8.3% |
| Total equity and liabilities | 10/49 | €45,417 | €43,140 | -€2,277 | -5.0% |
| Equity | 10/15 | €36,263 | €35,042 | -€1,221 | -3.4% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €10,867 | €10,867 | = | 0.0% |
| Distributable reserves | 133 | €10,867 | €10,867 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,945 | €3,723 | -€1,221 | -24.7% |
| Amounts payable | 17/49 | €9,154 | €8,098 | -€1,056 | -11.5% |
| Amounts payable within one year | 42/48 | €9,154 | €8,098 | -€1,056 | -11.5% |
| Trade debts | 44 | €1,343 | €570 | -€773 | -57.6% |
| Suppliers | 440/4 | €1,343 | €570 | -€773 | -57.6% |
| Taxes, remuneration and social security | 45 | €7,601 | €7,318 | -€283 | -3.7% |
| Taxes | 450/3 | €283 | - | -€283 | |
| Remuneration and social security | 454/9 | €7,318 | €7,318 | = | 0.0% |
| Other amounts payable | 47/48 | €210 | €210 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,154 | - | -€3,154 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€3,154 | -€636 | +€2,518 | +79.8% |
| Operating profit (loss) | 9901 | -€3,541 | -€1,035 | +€2,506 | +70.8% |
| Financial charges | 65/66B | €240 | €186 | -€54 | -22.5% |
| Recurring financial charges | 65 | €240 | €186 | -€54 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,781 | -€1,221 | +€2,560 | +67.7% |
| Income taxes | 67/77 | -€46 | - | +€46 | |
| Profit (loss) for the period | 9904 | -€3,735 | -€1,221 | +€2,514 | +67.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,735 | -€1,221 | +€2,514 | +67.3% |
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 13 October 2026 via checked.be.