DEGIVE DE COSTER: 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.
DEGIVE DE COSTER
Largest movements
- Stocks and contracts -€42,927
down €42,927 (-36.9%), from €116,400 to €73,473
- Tangible fixed assets -€21,417
down €21,417 (-12.8%), from €167,134 to €145,717
of which Leasing and similar rights: -€19,340
- Cash -€11,870
down €11,870 (-42.2%), from €28,112 to €16,242
mainly Accrued charges and deferred income (-€27,293) and Current portion of long-term debt (-€21,772)
- Receivables within one year +€8,035
up €8,035 (+83.1%), from €9,674 to €17,709
of which Other amounts receivable: +€5,475
- Deferred charges and accrued income +€6,978
up €6,978 (+1,074%), from €650 to €7,628
- Accrued charges and deferred income -€27,293
no longer reported in 2025 (was €27,293)
- Current portion of long-term debt -€21,772
down €21,772 (-51.8%), from €42,036 to €20,264
- Debts after one year -€17,349
down €17,349 (-52.8%), from €32,846 to €15,497
- Trade debts +€13,938
up €13,938 (+13.7%), from €101,442 to €115,380
- Tax, wage and social debts -€11,083
down €11,083 (-50.3%), from €22,032 to €10,949
of which Taxes: -€8,864
- Purchases and services -€119,945
down €119,945 (-8.0%), from €1.5m to €1.4m
- Turnover -€102,070
down €102,070 (-6.2%), from €1.6m to €1.5m
- Gross operating margin +€17,875
up €17,875 (+12.3%), from €144,887 to €162,762
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 | €322,942 | €261,896 | -€61,046 | -18.9% |
| Fixed assets | 21/28 | €168,106 | €146,844 | -€21,262 | -12.6% |
| Tangible fixed assets | 22/27 | €167,134 | €145,717 | -€21,417 | -12.8% |
| Land and buildings | 22 | €3,025 | €2,709 | -€316 | -10.4% |
| Plant, machinery and equipment | 23 | €22,860 | €18,491 | -€4,369 | -19.1% |
| Furniture and vehicles | 24 | €65,005 | €67,613 | +€2,608 | +4.0% |
| Leasing and similar rights | 25 | €76,244 | €56,904 | -€19,340 | -25.4% |
| Financial fixed assets | 28 | €972 | €1,127 | +€155 | +15.9% |
| Current assets | 29/58 | €154,836 | €115,052 | -€39,784 | -25.7% |
| Stocks and contracts in progress | 3 | €116,400 | €73,473 | -€42,927 | -36.9% |
| Stocks | 30/36 | €116,400 | €73,473 | -€42,927 | -36.9% |
| Amounts receivable within one year | 40/41 | €9,674 | €17,709 | +€8,035 | +83.1% |
| Trade receivables | 40 | €9,221 | €11,781 | +€2,560 | +27.8% |
| Other amounts receivable | 41 | €453 | €5,928 | +€5,475 | +1,209% |
| Cash at bank and in hand | 54/58 | €28,112 | €16,242 | -€11,870 | -42.2% |
| Deferred charges and accrued income | 490/1 | €650 | €7,628 | +€6,978 | +1,074% |
| Total equity and liabilities | 10/49 | €322,942 | €261,896 | -€61,046 | -18.9% |
| Equity | 10/15 | €46,618 | €48,870 | +€2,252 | +4.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €41,860 | €41,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,500 | €18,500 | = | 0.0% |
| Distributable reserves | 133 | €21,500 | €21,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,442 | €810 | +€2,252 | |
| Amounts payable | 17/49 | €276,324 | €213,026 | -€63,298 | -22.9% |
| Amounts payable after more than one year | 17 | €32,846 | €15,497 | -€17,349 | -52.8% |
| Financial debts | 170/4 | €32,846 | €15,497 | -€17,349 | -52.8% |
| Amounts payable within one year | 42/48 | €216,185 | €197,529 | -€18,656 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €42,036 | €20,264 | -€21,772 | -51.8% |
| Trade debts | 44 | €101,442 | €115,380 | +€13,938 | +13.7% |
| Suppliers | 440/4 | €101,442 | €115,380 | +€13,938 | +13.7% |
| Advances received on contracts in progress | 46 | €5,113 | €2,719 | -€2,394 | -46.8% |
| Taxes, remuneration and social security | 45 | €22,032 | €10,949 | -€11,083 | -50.3% |
| Taxes | 450/3 | €16,368 | €7,504 | -€8,864 | -54.2% |
| Remuneration and social security | 454/9 | €5,664 | €3,445 | -€2,219 | -39.2% |
| Other amounts payable | 47/48 | €45,562 | €48,217 | +€2,655 | +5.8% |
| Accrued charges and deferred income | 492/3 | €27,293 | - | -€27,293 | |
| Turnover | 70 | €1,646,529 | €1,544,459 | -€102,070 | -6.2% |
| Non-recurring operating income | 76A | €7,173 | €1,876 | -€5,297 | -73.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,501,642 | €1,381,697 | -€119,945 | -8.0% |
| Remuneration, social security and pensions | 62 | €94,928 | €101,694 | +€6,766 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,039 | €38,520 | +€6,481 | +20.2% |
| Other operating charges | 640/8 | €7,459 | €13,353 | +€5,894 | +79.0% |
| Non-recurring operating charges | 66A | €20 | €98 | +€78 | +390% |
| Gross operating margin | 9900 | €144,887 | €162,762 | +€17,875 | +12.3% |
| Operating profit (loss) | 9901 | €10,441 | €9,097 | -€1,344 | -12.9% |
| Financial charges | 65/66B | €13,941 | €6,532 | -€7,409 | -53.1% |
| Recurring financial charges | 65 | €13,941 | €6,532 | -€7,409 | -53.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,500 | €2,565 | +€6,065 | |
| Income taxes | 67/77 | €37 | €313 | +€276 | +746% |
| Profit (loss) for the period | 9904 | -€3,537 | €2,252 | +€5,789 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,537 | €2,252 | +€5,789 |
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 17 October 2026 via checked.be.