DeGi Build: 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.
DeGi Build
Largest movements
- Tangible fixed assets +€211,742
up €211,742 (+2,901%), from €7,300 to €219,042
of which Land and buildings: +€120,721
- Receivables within one year +€22,495
up €22,495 (+41.3%), from €54,496 to €76,992
of which Other amounts receivable: +€68,642
- Debts after one year +€182,043
new in 2025: €182,043
- Other debts +€72,952
new in 2025: €72,952
- Tax, wage and social debts -€25,158
down €25,158 (-90.2%), from €27,888 to €2,730
- Reserves +€3,138
up €3,138 (+9.1%), from €34,542 to €37,680
- Gross operating margin +€16,414
up €16,414 (+570%), from €2,881 to €19,295
- Depreciation +€16,155
up €16,155 (+1,161%), from €1,392 to €17,546
- Taxes -€1,586
down €1,586, from €1,473 to -€112
- Financial income -€666
down €666 (-25.0%), from €2,662 to €1,996
- Financial charges +€565
up €565 (+618%), from €92 to €657
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 | €65,557 | €298,030 | +€232,472 | +355% |
| Fixed assets | 21/28 | €7,300 | €219,042 | +€211,742 | +2,901% |
| Tangible fixed assets | 22/27 | €7,300 | €219,042 | +€211,742 | +2,901% |
| Land and buildings | 22 | - | €120,721 | +€120,721 | |
| Plant, machinery and equipment | 23 | €7,300 | €41,077 | +€33,777 | +463% |
| Furniture and vehicles | 24 | €0 | €57,244 | +€57,244 | |
| Current assets | 29/58 | €58,257 | €78,988 | +€20,730 | +35.6% |
| Amounts receivable within one year | 40/41 | €54,496 | €76,992 | +€22,495 | +41.3% |
| Trade receivables | 40 | €52,118 | €5,971 | -€46,147 | -88.5% |
| Other amounts receivable | 41 | €2,379 | €71,021 | +€68,642 | +2,886% |
| Cash at bank and in hand | 54/58 | €1,099 | - | -€1,099 | |
| Deferred charges and accrued income | 490/1 | €2,662 | €1,996 | -€666 | -25.0% |
| Total equity and liabilities | 10/49 | €65,557 | €298,030 | +€232,472 | +355% |
| Equity | 10/15 | €35,542 | €38,680 | +€3,138 | +8.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €34,542 | €37,680 | +€3,138 | +9.1% |
| Distributable reserves | 133 | €34,542 | €37,680 | +€3,138 | +9.1% |
| Amounts payable | 17/49 | €30,016 | €259,350 | +€229,334 | +764% |
| Amounts payable after more than one year | 17 | - | €182,043 | +€182,043 | |
| Financial debts | 170/4 | - | €182,043 | +€182,043 | |
| Amounts payable within one year | 42/48 | €29,954 | €77,183 | +€47,230 | +158% |
| Financial debts | 43 | - | €39 | +€39 | |
| Credit institutions | 430/8 | - | €39 | +€39 | |
| Trade debts | 44 | €2,066 | €1,463 | -€603 | -29.2% |
| Suppliers | 440/4 | €2,066 | €1,463 | -€603 | -29.2% |
| Taxes, remuneration and social security | 45 | €27,888 | €2,730 | -€25,158 | -90.2% |
| Taxes | 450/3 | €27,888 | €2,730 | -€25,158 | -90.2% |
| Other amounts payable | 47/48 | - | €72,952 | +€72,952 | |
| Accrued charges and deferred income | 492/3 | €62 | €124 | +€62 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,392 | €17,546 | +€16,155 | +1,161% |
| Other operating charges | 640/8 | €487 | €62 | -€425 | -87.3% |
| Gross operating margin | 9900 | €2,881 | €19,295 | +€16,414 | +570% |
| Operating profit (loss) | 9901 | €1,002 | €1,686 | +€684 | +68.2% |
| Financial income | 75/76B | €2,662 | €1,996 | -€666 | -25.0% |
| Recurring financial income | 75 | €2,662 | €1,996 | -€666 | -25.0% |
| Financial charges | 65/66B | €92 | €657 | +€565 | +618% |
| Recurring financial charges | 65 | €92 | €657 | +€565 | +618% |
| Profit (loss) for the period before taxes | 9903 | €3,572 | €3,025 | -€547 | -15.3% |
| Income taxes | 67/77 | €1,473 | -€112 | -€1,586 | |
| Profit (loss) for the period | 9904 | €2,099 | €3,138 | +€1,039 | +49.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,099 | €3,138 | +€1,039 | +49.5% |
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 22 October 2026 via checked.be.