Déguster: 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.
Déguster
Largest movements
- Tangible fixed assets -€4,383
down €4,383 (-47.9%), from €9,151 to €4,768
- Receivables within one year -€2,105
down €2,105 (-24.4%), from €8,635 to €6,530
of which Trade receivables: -€2,534
- Trade debts -€3,895
down €3,895 (-70.4%), from €5,534 to €1,639
- Profit (loss) carried forward -€1,476
down €1,476 (-12.6%), from €11,669 to €10,194
- Tax, wage and social debts -€1,225
down €1,225 (-46.2%), from €2,654 to €1,429
- Gross operating margin -€8,690
down €8,690 (-69.7%), from €12,461 to €3,772
- Taxes -€1,399
no longer reported in 2025 (was €1,399)
- Financial charges +€699
up €699 (+327.4%), from €213 to €912
- Depreciation +€384
up €384 (+9.6%), from €3,999 to €4,383
- Other operating charges -€200
no longer reported in 2025 (was €200)
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 | €22,273 | €15,677 | -€6,596 | -29.6% |
| Fixed assets | 21/28 | €9,151 | €4,768 | -€4,383 | -47.9% |
| Tangible fixed assets | 22/27 | €9,151 | €4,768 | -€4,383 | -47.9% |
| Plant, machinery and equipment | 23 | €9,151 | €4,768 | -€4,383 | -47.9% |
| Current assets | 29/58 | €13,122 | €10,909 | -€2,213 | -16.9% |
| Amounts receivable within one year | 40/41 | €8,635 | €6,530 | -€2,105 | -24.4% |
| Trade receivables | 40 | €3,596 | €1,062 | -€2,534 | -70.5% |
| Other amounts receivable | 41 | €5,039 | €5,468 | +€429 | +8.5% |
| Cash at bank and in hand | 54/58 | €4,487 | €4,380 | -€108 | -2.4% |
| Total equity and liabilities | 10/49 | €22,273 | €15,677 | -€6,596 | -29.6% |
| Equity | 10/15 | €14,069 | €12,594 | -€1,476 | -10.5% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,669 | €10,194 | -€1,476 | -12.6% |
| Amounts payable | 17/49 | €8,204 | €3,083 | -€5,121 | -62.4% |
| Amounts payable within one year | 42/48 | €8,204 | €3,083 | -€5,121 | -62.4% |
| Trade debts | 44 | €5,534 | €1,639 | -€3,895 | -70.4% |
| Suppliers | 440/4 | €5,534 | €1,639 | -€3,895 | -70.4% |
| Taxes, remuneration and social security | 45 | €2,654 | €1,429 | -€1,225 | -46.2% |
| Taxes | 450/3 | €2,654 | €1,429 | -€1,225 | -46.2% |
| Other amounts payable | 47/48 | €15 | €15 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,999 | €4,383 | +€384 | +9.6% |
| Other operating charges | 640/8 | €200 | - | -€200 | |
| Gross operating margin | 9900 | €12,461 | €3,772 | -€8,690 | -69.7% |
| Operating profit (loss) | 9901 | €8,262 | -€612 | -€8,874 | |
| Financial income | 75/76B | - | €49 | +€49 | |
| Recurring financial income | 75 | - | €49 | +€49 | |
| Financial charges | 65/66B | €213 | €912 | +€699 | +327.4% |
| Recurring financial charges | 65 | €213 | €912 | +€699 | +327.4% |
| Profit (loss) for the period before taxes | 9903 | €8,049 | -€1,476 | -€9,524 | |
| Income taxes | 67/77 | €1,399 | - | -€1,399 | |
| Profit (loss) for the period | 9904 | €6,650 | -€1,476 | -€8,125 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,650 | -€1,476 | -€8,125 |
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 7 October 2026 via checked.be.