DEGRYSE TECHNIQUES: 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.
DEGRYSE TECHNIQUES
Largest movements
- Receivables within one year +€14,599
up €14,599 (+51.2%), from €28,524 to €43,123
of which Trade receivables: +€15,649
- Cash -€5,018
down €5,018 (-81.5%), from €6,158 to €1,140
mainly Net result for the year (-€14,848) and Receivables within one year (-€14,599)
- Stocks and contracts -€1,673
down €1,673 (-34.0%), from €4,919 to €3,246
- Tangible fixed assets -€1,236
down €1,236 (-26.3%), from €4,690 to €3,455
of which Plant, machinery and equipment: -€665
- Deferred charges and accrued income +€731
up €731 (+108.6%), from €674 to €1,405
- Profit (loss) carried forward -€14,848
down €14,848 (-314.6%), from -€4,719 to -€19,567
- Other debts +€9,643
up €9,643 (+215.4%), from €4,477 to €14,120
- Trade debts +€8,568
up €8,568 (+134.9%), from €6,353 to €14,922
- Accrued charges and deferred income +€4,313
up €4,313 (+363.2%), from €1,187 to €5,500
- Gross operating margin -€15,318
down €15,318, from €5,030 to -€10,288
- Write-downs -€7,645
down €7,645 (-436.9%), from -€1,750 to -€9,395
- Other operating charges +€2,506
up €2,506 (+24.4%), from €10,264 to €12,771
- Depreciation -€566
down €566 (-41.8%), from €1,353 to €788
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
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 | €45,270 | €52,674 | +€7,404 | +16.4% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €4,995 | €3,760 | -€1,236 | -24.7% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €4,690 | €3,455 | -€1,236 | -26.3% |
| Land and buildings | 22 | €1,176 | €840 | -€336 | -28.5% |
| Plant, machinery and equipment | 23 | €1,653 | €987 | -€665 | -40.3% |
| Furniture and vehicles | 24 | €0 | €0 | +€0 | |
| Other tangible fixed assets | 26 | €1,862 | €1,627 | -€235 | -12.6% |
| Financial fixed assets | 28 | €305 | €305 | = | 0.0% |
| Current assets | 29/58 | €40,274 | €48,914 | +€8,640 | +21.5% |
| Stocks and contracts in progress | 3 | €4,919 | €3,246 | -€1,673 | -34.0% |
| Stocks | 30/36 | €4,919 | €3,246 | -€1,673 | -34.0% |
| Amounts receivable within one year | 40/41 | €28,524 | €43,123 | +€14,599 | +51.2% |
| Trade receivables | 40 | €26,859 | €42,507 | +€15,649 | +58.3% |
| Other amounts receivable | 41 | €1,666 | €616 | -€1,050 | -63.0% |
| Cash at bank and in hand | 54/58 | €6,158 | €1,140 | -€5,018 | -81.5% |
| Deferred charges and accrued income | 490/1 | €674 | €1,405 | +€731 | +108.6% |
| Total equity and liabilities | 10/49 | €45,270 | €52,674 | +€7,404 | +16.4% |
| Equity | 10/15 | €32,700 | €17,852 | -€14,848 | -45.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,219 | €31,219 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €29,359 | €29,359 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,719 | -€19,567 | -€14,848 | -314.6% |
| Amounts payable | 17/49 | €12,570 | €34,822 | +€22,252 | +177.0% |
| Amounts payable within one year | 42/48 | €11,383 | €29,322 | +€17,939 | +157.6% |
| Trade debts | 44 | €6,353 | €14,922 | +€8,568 | +134.9% |
| Suppliers | 440/4 | €6,353 | €14,922 | +€8,568 | +134.9% |
| Taxes, remuneration and social security | 45 | €552 | €280 | -€272 | -49.3% |
| Taxes | 450/3 | €552 | €280 | -€272 | -49.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,477 | €14,120 | +€9,643 | +215.4% |
| Accrued charges and deferred income | 492/3 | €1,187 | €5,500 | +€4,313 | +363.2% |
| Remuneration, social security and pensions | 62 | €66 | - | -€66 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,353 | €788 | -€566 | -41.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,750 | -€9,395 | -€7,645 | -436.9% |
| Other operating charges | 640/8 | €10,264 | €12,771 | +€2,506 | +24.4% |
| Gross operating margin | 9900 | €5,030 | -€10,288 | -€15,318 | |
| Operating profit (loss) | 9901 | -€4,904 | -€14,452 | -€9,548 | -194.7% |
| Financial income | 75/76B | €67 | €25 | -€42 | -62.4% |
| Recurring financial income | 75 | €67 | €25 | -€42 | -62.4% |
| Financial charges | 65/66B | €215 | €141 | -€73 | -34.3% |
| Recurring financial charges | 65 | €215 | €141 | -€73 | -34.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,051 | -€14,568 | -€9,516 | -188.4% |
| Income taxes | 67/77 | €252 | €280 | +€28 | +11.0% |
| Profit (loss) for the period | 9904 | -€5,304 | -€14,848 | -€9,544 | -180.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,304 | -€14,848 | -€9,544 | -180.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.