DEGAPLAN: 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.
DEGAPLAN
Largest movements
- Receivables within one year +€7,897
up €7,897 (+3,400%), from €232 to €8,129
of which Trade receivables: +€6,757
- Profit (loss) carried forward -€23,493
down €23,493 (-8.9%), from -€263,419 to -€286,913
- Other debts +€18,165
up €18,165 (+5.9%), from €307,584 to €325,749
- Trade debts +€8,933
up €8,933 (+1,178%), from €758 to €9,691
- Tax, wage and social debts +€5,134
up €5,134 (+866%), from €593 to €5,727
- Depreciation +€1,498
up €1,498 (+9.0%), from €16,564 to €18,062
- Financial charges -€89
down €89 (-47.5%), from €188 to €99
- Gross operating margin +€81
up €81 (+3.1%), from -€2,596 to -€2,515
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 | €210,515 | €219,255 | +€8,740 | +4.2% |
| Fixed assets | 21/28 | €207,630 | €209,183 | +€1,554 | +0.7% |
| Tangible fixed assets | 22/27 | €207,630 | €209,183 | +€1,554 | +0.7% |
| Land and buildings | 22 | €203,126 | €205,158 | +€2,033 | +1.0% |
| Plant, machinery and equipment | 23 | €2,712 | €2,875 | +€163 | +6.0% |
| Furniture and vehicles | 24 | €1,792 | €1,150 | -€642 | -35.8% |
| Current assets | 29/58 | €2,885 | €10,071 | +€7,186 | +249% |
| Amounts receivable within one year | 40/41 | €232 | €8,129 | +€7,897 | +3,400% |
| Trade receivables | 40 | €0 | €6,757 | +€6,757 | |
| Other amounts receivable | 41 | €232 | €1,372 | +€1,140 | +491% |
| Cash at bank and in hand | 54/58 | €1,612 | €868 | -€744 | -46.2% |
| Deferred charges and accrued income | 490/1 | €1,041 | €1,075 | +€34 | +3.2% |
| Total equity and liabilities | 10/49 | €210,515 | €219,255 | +€8,740 | +4.2% |
| Equity | 10/15 | -€98,419 | -€121,913 | -€23,493 | -23.9% |
| Contributions | 10/11 | €165,000 | €165,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€263,419 | -€286,913 | -€23,493 | -8.9% |
| Amounts payable | 17/49 | €308,935 | €341,167 | +€32,233 | +10.4% |
| Amounts payable within one year | 42/48 | €308,935 | €341,167 | +€32,233 | +10.4% |
| Trade debts | 44 | €758 | €9,691 | +€8,933 | +1,178% |
| Suppliers | 440/4 | €758 | €9,691 | +€8,933 | +1,178% |
| Taxes, remuneration and social security | 45 | €593 | €5,727 | +€5,134 | +866% |
| Taxes | 450/3 | €593 | €5,727 | +€5,134 | +866% |
| Other amounts payable | 47/48 | €307,584 | €325,749 | +€18,165 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,564 | €18,062 | +€1,498 | +9.0% |
| Other operating charges | 640/8 | €2,826 | €2,818 | -€8 | -0.3% |
| Gross operating margin | 9900 | -€2,596 | -€2,515 | +€81 | +3.1% |
| Operating profit (loss) | 9901 | -€21,987 | -€23,396 | -€1,409 | -6.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €188 | €99 | -€89 | -47.5% |
| Recurring financial charges | 65 | €188 | €99 | -€89 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | -€22,175 | -€23,493 | -€1,318 | -5.9% |
| Profit (loss) for the period | 9904 | -€22,175 | -€23,493 | -€1,318 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,175 | -€23,493 | -€1,318 | -5.9% |
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 17 October 2026 via checked.be.