DEGLA: 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.
DEGLA
Largest movements
- Cash -€225,832
down €225,832 (-68.1%), from €331,711 to €105,879
mainly Investment in fixed assets (net) (-€123,154) and Receivables within one year (-€118,749)
- Receivables within one year +€118,749
up €118,749 (+166%), from €71,723 to €190,472
of which Other amounts receivable: +€101,413
- Tangible fixed assets +€112,243
up €112,243 (+5,278%), from €2,127 to €114,370
of which Furniture and vehicles: +€112,374
- Trade debts -€18,420
down €18,420 (-96.7%), from €19,049 to €629
- Reserves +€13,799
up €13,799 (+4.5%), from €309,560 to €323,359
- Tax, wage and social debts +€5,376
up €5,376 (+60.8%), from €8,842 to €14,218
- Other debts +€4,607
up €4,607 (+9.5%), from €48,700 to €53,307
- Gross operating margin +€24,081
up €24,081 (+36.9%), from €65,185 to €89,266
- Depreciation +€9,467
up €9,467 (+656%), from €1,444 to €10,911
- Other operating charges +€3,563
up €3,563 (+642%), from €555 to €4,118
- Taxes +€2,680
up €2,680 (+16.6%), from €16,152 to €18,833
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 | €406,150 | €411,513 | +€5,363 | +1.3% |
| Fixed assets | 21/28 | €2,127 | €114,370 | +€112,243 | +5,278% |
| Tangible fixed assets | 22/27 | €2,127 | €114,370 | +€112,243 | +5,278% |
| Plant, machinery and equipment | 23 | €477 | €346 | -€131 | -27.5% |
| Furniture and vehicles | 24 | €1,650 | €114,024 | +€112,374 | +6,812% |
| Current assets | 29/58 | €404,024 | €297,143 | -€106,880 | -26.5% |
| Amounts receivable within one year | 40/41 | €71,723 | €190,472 | +€118,749 | +166% |
| Trade receivables | 40 | €64,323 | €81,659 | +€17,337 | +27.0% |
| Other amounts receivable | 41 | €7,400 | €108,813 | +€101,413 | +1,370% |
| Cash at bank and in hand | 54/58 | €331,711 | €105,879 | -€225,832 | -68.1% |
| Deferred charges and accrued income | 490/1 | €590 | €792 | +€202 | +34.2% |
| Total equity and liabilities | 10/49 | €406,150 | €411,513 | +€5,363 | +1.3% |
| Equity | 10/15 | €329,560 | €343,359 | +€13,799 | +4.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €309,560 | €323,359 | +€13,799 | +4.5% |
| Distributable reserves | 133 | €309,560 | €323,359 | +€13,799 | +4.5% |
| Amounts payable | 17/49 | €76,590 | €68,153 | -€8,437 | -11.0% |
| Amounts payable within one year | 42/48 | €76,590 | €68,153 | -€8,437 | -11.0% |
| Trade debts | 44 | €19,049 | €629 | -€18,420 | -96.7% |
| Suppliers | 440/4 | €19,049 | €629 | -€18,420 | -96.7% |
| Taxes, remuneration and social security | 45 | €8,842 | €14,218 | +€5,376 | +60.8% |
| Taxes | 450/3 | €8,842 | €14,218 | +€5,376 | +60.8% |
| Other amounts payable | 47/48 | €48,700 | €53,307 | +€4,607 | +9.5% |
| Non-recurring operating income | 76A | - | €16,290 | +€16,290 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,444 | €10,911 | +€9,467 | +656% |
| Other operating charges | 640/8 | €555 | €4,118 | +€3,563 | +642% |
| Gross operating margin | 9900 | €65,185 | €89,266 | +€24,081 | +36.9% |
| Operating profit (loss) | 9901 | €63,187 | €74,237 | +€11,051 | +17.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,725 | €3,605 | -€120 | -3.2% |
| Recurring financial charges | 65 | €3,725 | €3,605 | -€120 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €59,461 | €70,632 | +€11,171 | +18.8% |
| Income taxes | 67/77 | €16,152 | €18,833 | +€2,680 | +16.6% |
| Profit (loss) for the period | 9904 | €43,309 | €51,799 | +€8,491 | +19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,309 | €51,799 | +€8,491 | +19.6% |
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 29 October 2026 via checked.be.