DEGRAN: what changed
Two fiscal 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.
DEGRAN
Largest movements
- Receivables within one year -€10,125
down €10,125 (-6.7%), from €151,626 to €141,501
- Tangible fixed assets -€8,788
down €8,788 (-10.2%), from €85,864 to €77,076
- Profit (loss) carried forward -€21,431
down €21,431 (-11.5%), from -€185,921 to -€207,352
- Other debts +€12,242
up €12,242 (+3.9%), from €314,353 to €326,595
- Debts after one year -€11,006
down €11,006 (-20.3%), from €54,152 to €43,146
- Other operating charges +€11,065
up €11,065 (+588.6%), from €1,880 to €12,945
- Financial charges +€1,870
up €1,870 (+29.7%), from €6,295 to €8,165
- Gross operating margin -€1,839
down €1,839 (-17.8%), from €10,307 to €8,468
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €237,878 | €218,965 | -€18,913 | -8.0% |
| Fixed assets | 21/28 | €85,864 | €77,076 | -€8,788 | -10.2% |
| Tangible fixed assets | 22/27 | €85,864 | €77,076 | -€8,788 | -10.2% |
| Land and buildings | 22 | €85,864 | €77,076 | -€8,788 | -10.2% |
| Current assets | 29/58 | €152,014 | €141,889 | -€10,125 | -6.7% |
| Amounts receivable within one year | 40/41 | €151,626 | €141,501 | -€10,125 | -6.7% |
| Other amounts receivable | 41 | €151,626 | €141,501 | -€10,125 | -6.7% |
| Deferred charges and accrued income | 490/1 | €388 | €388 | = | 0.0% |
| Total equity and liabilities | 10/49 | €237,878 | €218,965 | -€18,913 | -8.0% |
| Equity | 10/15 | -€167,301 | -€188,732 | -€21,431 | -12.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20 | €20 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20 | €20 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20 | €20 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€185,921 | -€207,352 | -€21,431 | -11.5% |
| Amounts payable | 17/49 | €405,179 | €407,697 | +€2,518 | +0.6% |
| Amounts payable after more than one year | 17 | €54,152 | €43,146 | -€11,006 | -20.3% |
| Financial debts | 170/4 | €54,152 | €43,146 | -€11,006 | -20.3% |
| Amounts payable within one year | 42/48 | €351,027 | €364,551 | +€13,524 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €10,470 | €11,006 | +€536 | +5.1% |
| Financial debts | 43 | €20,211 | €19,466 | -€745 | -3.7% |
| Credit institutions | 430/8 | €20,211 | €19,466 | -€745 | -3.7% |
| Trade debts | 44 | €5,993 | €7,484 | +€1,491 | +24.9% |
| Suppliers | 440/4 | €5,993 | €7,484 | +€1,491 | +24.9% |
| Other amounts payable | 47/48 | €314,353 | €326,595 | +€12,242 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,788 | €8,788 | = | 0.0% |
| Other operating charges | 640/8 | €1,880 | €12,945 | +€11,065 | +588.6% |
| Gross operating margin | 9900 | €10,307 | €8,468 | -€1,839 | -17.8% |
| Operating profit (loss) | 9901 | -€361 | -€13,265 | -€12,904 | -3574.5% |
| Financial charges | 65/66B | €6,295 | €8,165 | +€1,870 | +29.7% |
| Recurring financial charges | 65 | €6,295 | €8,165 | +€1,870 | +29.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,656 | -€21,430 | -€14,774 | -222.0% |
| Profit (loss) for the period | 9904 | -€6,656 | -€21,430 | -€14,774 | -222.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,656 | -€21,430 | -€14,774 | -222.0% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.