DEGLET NOUR: 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.
DEGLET NOUR
Largest movements
- Receivables within one year +€83,959
up €83,959 (+675%), from €12,432 to €96,392
of which Trade receivables: +€84,204
- Tangible fixed assets -€16,628
down €16,628 (-32.3%), from €51,404 to €34,777
- Stocks and contracts -€12,801
down €12,801 (-16.0%), from €79,983 to €67,182
- Cash +€4,920
up €4,920 (+71.7%), from €6,862 to €11,782
mainly Trade debts (+€100,567) and Depreciation (+€16,628)
- Trade debts +€100,567
up €100,567 (+639%), from €15,734 to €116,302
of which Suppliers: +€101,221
- Other debts -€15,366
down €15,366 (-81.0%), from €18,975 to €3,609
- Tax, wage and social debts -€13,209
down €13,209 (-84.1%), from €15,712 to €2,503
- Debts after one year -€10,093
down €10,093 (-34.9%), from €28,899 to €18,805
- Reserves +€4,834
up €4,834 (+11.3%), from €42,905 to €47,739
- Purchases and services +€68,494
up €68,494 (+19.3%), from €355,582 to €424,076
- Turnover +€67,939
up €67,939 (+17.8%), from €382,128 to €450,066
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 | €151,223 | €212,013 | +€60,790 | +40.2% |
| Fixed assets | 21/28 | €51,404 | €34,777 | -€16,628 | -32.3% |
| Tangible fixed assets | 22/27 | €51,404 | €34,777 | -€16,628 | -32.3% |
| Furniture and vehicles | 24 | €51,404 | €34,777 | -€16,628 | -32.3% |
| Current assets | 29/58 | €99,819 | €177,236 | +€77,417 | +77.6% |
| Stocks and contracts in progress | 3 | €79,983 | €67,182 | -€12,801 | -16.0% |
| Stocks | 30/36 | €79,983 | €67,182 | -€12,801 | -16.0% |
| Amounts receivable within one year | 40/41 | €12,432 | €96,392 | +€83,959 | +675% |
| Trade receivables | 40 | €11,518 | €95,722 | +€84,204 | +731% |
| Other amounts receivable | 41 | €914 | €669 | -€245 | -26.8% |
| Cash at bank and in hand | 54/58 | €6,862 | €11,782 | +€4,920 | +71.7% |
| Deferred charges and accrued income | 490/1 | €541 | €1,880 | +€1,339 | +247% |
| Total equity and liabilities | 10/49 | €151,223 | €212,013 | +€60,790 | +40.2% |
| Equity | 10/15 | €55,866 | €60,700 | +€4,834 | +8.7% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €42,905 | €47,739 | +€4,834 | +11.3% |
| Distributable reserves | 133 | €42,905 | €47,739 | +€4,834 | +11.3% |
| Profit (loss) carried forward | 14 | €461 | €461 | = | 0.0% |
| Amounts payable | 17/49 | €95,357 | €151,312 | +€55,956 | +58.7% |
| Amounts payable after more than one year | 17 | €28,899 | €18,805 | -€10,093 | -34.9% |
| Financial debts | 170/4 | €28,899 | €18,805 | -€10,093 | -34.9% |
| Amounts payable within one year | 42/48 | €66,409 | €132,507 | +€66,098 | +99.5% |
| Current portion of amounts payable after more than one year | 42 | €11,988 | €10,093 | -€1,895 | -15.8% |
| Trade debts | 44 | €15,734 | €116,302 | +€100,567 | +639% |
| Suppliers | 440/4 | €15,081 | €116,302 | +€101,221 | +671% |
| Bills of exchange payable | 441 | €653 | - | -€653 | |
| Advances received on contracts in progress | 46 | €3,999 | - | -€3,999 | |
| Taxes, remuneration and social security | 45 | €15,712 | €2,503 | -€13,209 | -84.1% |
| Taxes | 450/3 | €15,712 | €2,503 | -€13,209 | -84.1% |
| Other amounts payable | 47/48 | €18,975 | €3,609 | -€15,366 | -81.0% |
| Accrued charges and deferred income | 492/3 | €49 | - | -€49 | |
| Turnover | 70 | €382,128 | €450,066 | +€67,939 | +17.8% |
| Non-recurring operating income | 76A | - | €1,290 | +€1,290 | |
| Goods, raw materials, services and sundry goods | 60/61 | €355,582 | €424,076 | +€68,494 | +19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,710 | €16,628 | -€83 | -0.5% |
| Other operating charges | 640/8 | €4,796 | €345 | -€4,451 | -92.8% |
| Non-recurring operating charges | 66A | €707 | €1,583 | +€875 | +124% |
| Gross operating margin | 9900 | €26,546 | €27,280 | +€735 | +2.8% |
| Operating profit (loss) | 9901 | €4,332 | €8,725 | +€4,393 | +101% |
| Financial income | 75/76B | - | €100 | +€100 | |
| Recurring financial income | 75 | - | €100 | +€100 | |
| Financial charges | 65/66B | €2,853 | €2,106 | -€747 | -26.2% |
| Recurring financial charges | 65 | €2,853 | €2,106 | -€747 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €1,479 | €6,720 | +€5,240 | +354% |
| Income taxes | 67/77 | €845 | €1,886 | +€1,041 | +123% |
| Profit (loss) for the period | 9904 | €634 | €4,834 | +€4,200 | +662% |
| Profit (loss) for the period to be appropriated | 9905 | €634 | €4,834 | +€4,200 | +662% |
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 23 October 2026 via checked.be.