DEGEMA: 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.
DEGEMA
Largest movements
- Tangible fixed assets -€48,885
down €48,885 (-12.2%), from €401,974 to €353,089
of which Land and buildings: -€38,583
- Cash +€37,704
up €37,704 (+8.5%), from €445,963 to €483,667
mainly Depreciation (+€48,885) and Net result for the year (+€47,467)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€13,193
down €13,193 (-10.2%), from €129,960 to €116,767
- Taxes -€7,898
down €7,898 (-49.5%), from €15,967 to €8,069
- Purchases and services +€7,844
up €7,844 (+23.2%), from €33,743 to €41,587
- Turnover -€5,349
down €5,349 (-3.3%), from €163,703 to €158,354
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 | €848,762 | €841,373 | -€7,389 | -0.9% |
| Fixed assets | 21/28 | €401,974 | €353,089 | -€48,885 | -12.2% |
| Tangible fixed assets | 22/27 | €401,974 | €353,089 | -€48,885 | -12.2% |
| Land and buildings | 22 | €371,068 | €332,485 | -€38,583 | -10.4% |
| Furniture and vehicles | 24 | €30,906 | €20,604 | -€10,302 | -33.3% |
| Current assets | 29/58 | €446,788 | €488,284 | +€41,496 | +9.3% |
| Amounts receivable after more than one year | 29 | €825 | €4,617 | +€3,792 | +460% |
| Other amounts receivable | 291 | €825 | €4,617 | +€3,792 | +460% |
| Cash at bank and in hand | 54/58 | €445,963 | €483,667 | +€37,704 | +8.5% |
| Total equity and liabilities | 10/49 | €848,762 | €841,373 | -€7,389 | -0.9% |
| Equity | 10/15 | €792,905 | €795,373 | +€2,468 | +0.3% |
| Contributions | 10/11 | €743,928 | €743,928 | = | 0.0% |
| Capital | 10 | €743,928 | €743,928 | = | 0.0% |
| Issued capital | 100 | €743,928 | €743,928 | = | 0.0% |
| Reserves | 13 | €11,441 | €13,815 | +€2,374 | +20.7% |
| Non-distributable reserves | 130/1 | €11,441 | €13,815 | +€2,374 | +20.7% |
| Legal reserve | 130 | €11,441 | €13,815 | +€2,374 | +20.7% |
| Profit (loss) carried forward | 14 | €37,536 | €37,630 | +€94 | +0.3% |
| Amounts payable | 17/49 | €55,857 | €46,000 | -€9,857 | -17.6% |
| Amounts payable within one year | 42/48 | €55,857 | €46,000 | -€9,857 | -17.6% |
| Trade debts | 44 | €857 | - | -€857 | |
| Suppliers | 440/4 | €857 | - | -€857 | |
| Taxes, remuneration and social security | 45 | €20,000 | €14,500 | -€5,500 | -27.5% |
| Taxes | 450/3 | €20,000 | €14,500 | -€5,500 | -27.5% |
| Other amounts payable | 47/48 | €35,000 | €31,500 | -€3,500 | -10.0% |
| Turnover | 70 | €163,703 | €158,354 | -€5,349 | -3.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €33,743 | €41,587 | +€7,844 | +23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,885 | €48,885 | = | 0.0% |
| Other operating charges | 640/8 | €11,483 | €12,058 | +€575 | +5.0% |
| Gross operating margin | 9900 | €129,960 | €116,767 | -€13,193 | -10.2% |
| Operating profit (loss) | 9901 | €69,592 | €55,824 | -€13,768 | -19.8% |
| Financial charges | 65/66B | €253 | €288 | +€35 | +13.8% |
| Recurring financial charges | 65 | €253 | €288 | +€35 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | €69,339 | €55,536 | -€13,803 | -19.9% |
| Income taxes | 67/77 | €15,967 | €8,069 | -€7,898 | -49.5% |
| Profit (loss) for the period | 9904 | €53,372 | €47,467 | -€5,905 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €53,372 | €47,467 | -€5,905 | -11.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.