DEGEME: 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.
DEGEME
Largest movements
- Tangible fixed assets -€6,663
down €6,663 (-39.3%), from €16,968 to €10,305
- Cash +€2,902
up €2,902 (+4.7%), from €61,633 to €64,535
mainly Depreciation (+€6,663) and Net result for the year (+€2,824)
- Current portion of long-term debt -€6,777
no longer reported in 2025 (was €6,777)
- Reserves +€2,824
up €2,824 (+4.7%), from €60,192 to €63,016
- Tax, wage and social debts -€1,702
down €1,702 (-16.0%), from €10,615 to €8,913
- Other debts +€1,624
up €1,624 (+191.2%), from €849 to €2,473
- Gross operating margin -€10,952
down €10,952 (-43.8%), from €24,991 to €14,038
- Taxes -€1,959
down €1,959 (-38.3%), from €5,112 to €3,153
- Other operating charges -€348
down €348 (-22.0%), from €1,581 to €1,233
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 | €81,249 | €77,558 | -€3,690 | -4.5% |
| Fixed assets | 21/28 | €16,968 | €10,305 | -€6,663 | -39.3% |
| Tangible fixed assets | 22/27 | €16,968 | €10,305 | -€6,663 | -39.3% |
| Furniture and vehicles | 24 | €16,968 | €10,305 | -€6,663 | -39.3% |
| Current assets | 29/58 | €64,281 | €67,254 | +€2,973 | +4.6% |
| Amounts receivable within one year | 40/41 | €198 | - | -€198 | |
| Other amounts receivable | 41 | €198 | - | -€198 | |
| Cash at bank and in hand | 54/58 | €61,633 | €64,535 | +€2,902 | +4.7% |
| Deferred charges and accrued income | 490/1 | €2,449 | €2,719 | +€270 | +11.0% |
| Total equity and liabilities | 10/49 | €81,249 | €77,558 | -€3,690 | -4.5% |
| Equity | 10/15 | €61,192 | €64,016 | +€2,824 | +4.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €60,192 | €63,016 | +€2,824 | +4.7% |
| Distributable reserves | 133 | €60,192 | €63,016 | +€2,824 | +4.7% |
| Amounts payable | 17/49 | €20,056 | €13,542 | -€6,514 | -32.5% |
| Amounts payable within one year | 42/48 | €20,056 | €13,542 | -€6,514 | -32.5% |
| Current portion of amounts payable after more than one year | 42 | €6,777 | - | -€6,777 | |
| Trade debts | 44 | €1,815 | €2,157 | +€342 | +18.8% |
| Suppliers | 440/4 | €1,815 | €2,157 | +€342 | +18.8% |
| Taxes, remuneration and social security | 45 | €10,615 | €8,913 | -€1,702 | -16.0% |
| Taxes | 450/3 | €10,615 | €8,913 | -€1,702 | -16.0% |
| Other amounts payable | 47/48 | €849 | €2,473 | +€1,624 | +191.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,663 | €6,663 | = | 0.0% |
| Other operating charges | 640/8 | €1,581 | €1,233 | -€348 | -22.0% |
| Gross operating margin | 9900 | €24,991 | €14,038 | -€10,952 | -43.8% |
| Operating profit (loss) | 9901 | €16,747 | €6,142 | -€10,605 | -63.3% |
| Financial income | 75/76B | €1 | €0 | -€1 | -95.6% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -95.6% |
| Financial charges | 65/66B | €261 | €165 | -€96 | -36.7% |
| Recurring financial charges | 65 | €261 | €165 | -€96 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | €16,487 | €5,977 | -€10,510 | -63.7% |
| Income taxes | 67/77 | €5,112 | €3,153 | -€1,959 | -38.3% |
| Profit (loss) for the period | 9904 | €11,375 | €2,824 | -€8,551 | -75.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,375 | €2,824 | -€8,551 | -75.2% |
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.