DeGoir: 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.
DeGoir
Largest movements
- Cash +€8,545
up €8,545 (+7.3%), from €116,737 to €125,282
mainly Depreciation (+€19,351) and Net result for the year (+€11,084)
- Tangible fixed assets -€7,522
down €7,522 (-19.0%), from €39,569 to €32,048
of which Furniture and vehicles: -€19,128
- Receivables within one year +€2,352
up €2,352 (+17.0%), from €13,828 to €16,180
of which Other amounts receivable: +€2,171
- Deferred charges and accrued income +€1,794
up €1,794 (+1,970%), from €91 to €1,885
- Reserves +€11,084
up €11,084 (+8.8%), from €125,708 to €136,792
of which Distributable reserves: +€11,084
- Current portion of long-term debt -€5,474
down €5,474 (-58.8%), from €9,312 to €3,838
- Debts after one year -€3,838
down €3,838 (-29.9%), from €12,830 to €8,992
- Trade debts +€2,088
up €2,088 (+69.0%), from €3,027 to €5,115
- Gross operating margin -€11,741
down €11,741 (-23.8%), from €49,250 to €37,510
- Taxes -€3,127
down €3,127 (-39.1%), from €8,007 to €4,880
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 | €170,412 | €175,394 | +€4,982 | +2.9% |
| Fixed assets | 21/28 | €39,569 | €32,048 | -€7,522 | -19.0% |
| Tangible fixed assets | 22/27 | €39,569 | €32,048 | -€7,522 | -19.0% |
| Land and buildings | 22 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €39,569 | €20,441 | -€19,128 | -48.3% |
| Other tangible fixed assets | 26 | - | €11,607 | +€11,607 | |
| Current assets | 29/58 | €130,843 | €143,347 | +€12,504 | +9.6% |
| Stocks and contracts in progress | 3 | €187 | - | -€187 | |
| Stocks | 30/36 | €187 | - | -€187 | |
| Amounts receivable within one year | 40/41 | €13,828 | €16,180 | +€2,352 | +17.0% |
| Trade receivables | 40 | €5,790 | €5,971 | +€181 | +3.1% |
| Other amounts receivable | 41 | €8,038 | €10,208 | +€2,171 | +27.0% |
| Cash at bank and in hand | 54/58 | €116,737 | €125,282 | +€8,545 | +7.3% |
| Deferred charges and accrued income | 490/1 | €91 | €1,885 | +€1,794 | +1,970% |
| Total equity and liabilities | 10/49 | €170,412 | €175,394 | +€4,982 | +2.9% |
| Equity | 10/15 | €131,908 | €142,992 | +€11,084 | +8.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €125,708 | €136,792 | +€11,084 | +8.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €121,848 | €132,932 | +€11,084 | +9.1% |
| Amounts payable | 17/49 | €38,504 | €32,403 | -€6,102 | -15.8% |
| Amounts payable after more than one year | 17 | €12,830 | €8,992 | -€3,838 | -29.9% |
| Financial debts | 170/4 | €12,830 | €8,992 | -€3,838 | -29.9% |
| Amounts payable within one year | 42/48 | €25,675 | €23,407 | -€2,267 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €9,312 | €3,838 | -€5,474 | -58.8% |
| Trade debts | 44 | €3,027 | €5,115 | +€2,088 | +69.0% |
| Suppliers | 440/4 | €3,027 | €5,115 | +€2,088 | +69.0% |
| Taxes, remuneration and social security | 45 | €11,506 | €12,331 | +€825 | +7.2% |
| Taxes | 450/3 | €11,506 | €10,458 | -€1,048 | -9.1% |
| Remuneration and social security | 454/9 | - | €1,873 | +€1,873 | |
| Other amounts payable | 47/48 | €1,829 | €2,123 | +€294 | +16.1% |
| Accrued charges and deferred income | 492/3 | €0 | €3 | +€3 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,308 | €19,351 | +€43 | +0.2% |
| Other operating charges | 640/8 | €1,245 | €1,301 | +€56 | +4.5% |
| Gross operating margin | 9900 | €49,250 | €37,510 | -€11,741 | -23.8% |
| Operating profit (loss) | 9901 | €28,698 | €16,857 | -€11,840 | -41.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -80.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -80.0% |
| Financial charges | 65/66B | €1,252 | €894 | -€358 | -28.6% |
| Recurring financial charges | 65 | €1,252 | €894 | -€358 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €27,446 | €15,964 | -€11,482 | -41.8% |
| Income taxes | 67/77 | €8,007 | €4,880 | -€3,127 | -39.1% |
| Profit (loss) for the period | 9904 | €19,438 | €11,084 | -€8,355 | -43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,438 | €11,084 | -€8,355 | -43.0% |
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 18 October 2026 via checked.be.