DEIANA INC: 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.
DEIANA INC
Largest movements
- Cash +€24,342
up €24,342 (+627%), from €3,882 to €28,224
mainly Debts after one year (+€85,000) and Depreciation (+€21,509)
- Intangible fixed assets -€21,048
down €21,048 (-44.4%), from €47,457 to €26,409
- Receivables within one year -€18,874
down €18,874 (-33.1%), from €57,049 to €38,175
- Debts after one year +€85,000
new in 2025: €85,000
- Trade debts -€81,746
down €81,746 (-95.8%), from €85,372 to €3,626
- Profit (loss) carried forward -€11,576
down €11,576 (-7.6%), from -€153,260 to -€164,836
- Investment grants -€7,298
down €7,298 (-61.4%), from €11,882 to €4,584
- Other debts -€2,721
down €2,721 (-5.0%), from €54,059 to €51,338
- Gross operating margin +€8,227
up €8,227, from -€2,659 to €5,567
- Financial income +€4,407
up €4,407 (+152%), from €2,890 to €7,298
- Other operating charges +€850
new in 2025: €850
- Financial charges -€299
down €299 (-12.8%), from €2,331 to €2,032
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 | €109,125 | €93,085 | -€16,040 | -14.7% |
| Formation expenses | 20 | €662 | €201 | -€461 | -69.7% |
| Fixed assets | 21/28 | €47,533 | €26,485 | -€21,048 | -44.3% |
| Intangible fixed assets | 21 | €47,457 | €26,409 | -€21,048 | -44.4% |
| Financial fixed assets | 28 | €76 | €76 | = | 0.0% |
| Current assets | 29/58 | €60,931 | €66,399 | +€5,469 | +9.0% |
| Amounts receivable within one year | 40/41 | €57,049 | €38,175 | -€18,874 | -33.1% |
| Other amounts receivable | 41 | €57,049 | €38,175 | -€18,874 | -33.1% |
| Cash at bank and in hand | 54/58 | €3,882 | €28,224 | +€24,342 | +627% |
| Total equity and liabilities | 10/49 | €109,125 | €93,085 | -€16,040 | -14.7% |
| Equity | 10/15 | -€34,178 | -€53,052 | -€18,874 | -55.2% |
| Contributions | 10/11 | €107,200 | €107,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€153,260 | -€164,836 | -€11,576 | -7.6% |
| Investment grants | 15 | €11,882 | €4,584 | -€7,298 | -61.4% |
| Amounts payable | 17/49 | €143,303 | €146,136 | +€2,834 | +2.0% |
| Amounts payable after more than one year | 17 | - | €85,000 | +€85,000 | |
| Financial debts | 170/4 | - | €85,000 | +€85,000 | |
| Amounts payable within one year | 42/48 | €143,303 | €61,136 | -€82,166 | -57.3% |
| Trade debts | 44 | €85,372 | €3,626 | -€81,746 | -95.8% |
| Suppliers | 440/4 | €85,372 | €3,626 | -€81,746 | -95.8% |
| Taxes, remuneration and social security | 45 | €3,873 | €6,172 | +€2,300 | +59.4% |
| Taxes | 450/3 | €3,873 | €6,172 | +€2,300 | +59.4% |
| Other amounts payable | 47/48 | €54,059 | €51,338 | -€2,721 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,509 | €21,509 | = | 0.0% |
| Other operating charges | 640/8 | - | €850 | +€850 | |
| Non-recurring operating charges | 66A | - | €50 | +€50 | |
| Gross operating margin | 9900 | -€2,659 | €5,567 | +€8,227 | |
| Operating profit (loss) | 9901 | -€24,168 | -€16,842 | +€7,326 | +30.3% |
| Financial income | 75/76B | €2,890 | €7,298 | +€4,407 | +152% |
| Recurring financial income | 75 | €2,890 | €7,298 | +€4,407 | +152% |
| Financial charges | 65/66B | €2,331 | €2,032 | -€299 | -12.8% |
| Recurring financial charges | 65 | €2,331 | €2,032 | -€299 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | -€23,609 | -€11,576 | +€12,032 | +51.0% |
| Profit (loss) for the period | 9904 | -€23,609 | -€11,576 | +€12,032 | +51.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,609 | -€11,576 | +€12,032 | +51.0% |
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 30 October 2026 via checked.be.