DEGHELDERE: 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.
DEGHELDERE
Largest movements
- Stocks and contracts -€1,400
down €1,400 (-7.7%), from €18,127 to €16,727
- Tangible fixed assets -€637
down €637 (-9.9%), from €6,459 to €5,822
- Receivables within one year +€299
up €299 (+118%), from €254 to €552
of which Trade receivables: +€528
- Profit (loss) carried forward -€8,706
down €8,706 (-11.4%), from -€76,122 to -€84,828
- Other debts +€7,631
up €7,631 (+9.8%), from €77,917 to €85,547
- Trade debts -€692
down €692 (-65.7%), from €1,053 to €361
- Gross operating margin +€2,972
up €2,972 (+66.3%), from -€4,479 to -€1,508
- Other operating charges +€574
up €574 (+9.7%), from €5,944 to €6,518
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 | €25,107 | €23,476 | -€1,631 | -6.5% |
| Fixed assets | 21/28 | €6,459 | €5,822 | -€637 | -9.9% |
| Tangible fixed assets | 22/27 | €6,459 | €5,822 | -€637 | -9.9% |
| Land and buildings | 22 | €6,459 | €5,822 | -€637 | -9.9% |
| Current assets | 29/58 | €18,648 | €17,654 | -€994 | -5.3% |
| Stocks and contracts in progress | 3 | €18,127 | €16,727 | -€1,400 | -7.7% |
| Stocks | 30/36 | €18,127 | €16,727 | -€1,400 | -7.7% |
| Amounts receivable within one year | 40/41 | €254 | €552 | +€299 | +118% |
| Trade receivables | 40 | - | €528 | +€528 | |
| Other amounts receivable | 41 | €254 | €24 | -€230 | -90.5% |
| Cash at bank and in hand | 54/58 | €267 | €375 | +€108 | +40.3% |
| Total equity and liabilities | 10/49 | €25,107 | €23,476 | -€1,631 | -6.5% |
| Equity | 10/15 | -€53,862 | -€62,569 | -€8,706 | -16.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €9,859 | €9,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,122 | -€84,828 | -€8,706 | -11.4% |
| Amounts payable | 17/49 | €78,969 | €86,045 | +€7,075 | +9.0% |
| Amounts payable within one year | 42/48 | €78,969 | €86,045 | +€7,075 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | - | €136 | +€136 | |
| Trade debts | 44 | €1,053 | €361 | -€692 | -65.7% |
| Suppliers | 440/4 | €1,053 | €361 | -€692 | -65.7% |
| Other amounts payable | 47/48 | €77,917 | €85,547 | +€7,631 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €637 | €637 | = | 0.0% |
| Other operating charges | 640/8 | €5,944 | €6,518 | +€574 | +9.7% |
| Gross operating margin | 9900 | -€4,479 | -€1,508 | +€2,972 | +66.3% |
| Operating profit (loss) | 9901 | -€11,060 | -€8,663 | +€2,397 | +21.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €41 | €44 | +€2 | +6.0% |
| Recurring financial charges | 65 | €41 | €44 | +€2 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,101 | -€8,706 | +€2,395 | +21.6% |
| Profit (loss) for the period | 9904 | -€11,101 | -€8,706 | +€2,395 | +21.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,101 | -€8,706 | +€2,395 | +21.6% |
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 13 October 2026 via checked.be.