DEISO: 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.
DEISO
Largest movements
- Cash -€90,572
down €90,572 (-48.2%), from €187,825 to €97,252
mainly Contributions, distributions and other (-€122,898) and Trade debts (-€13,734)
- Tangible fixed assets -€10,465
down €10,465 (-5.9%), from €178,281 to €167,815
of which Land and buildings: -€9,798
- Stocks and contracts -€6,736
down €6,736 (-15.9%), from €42,376 to €35,640
- Reserves -€106,416
down €106,416 (-26.6%), from €399,464 to €293,049
of which Distributable reserves: -€104,556
- Trade debts -€13,734
down €13,734 (-91.5%), from €15,012 to €1,278
- Other debts +€6,123
up €6,123 (+51.5%), from €11,883 to €18,006
- Turnover -€80,311
down €80,311 (-26.4%), from €304,266 to €223,955
- Gross operating margin -€42,670
down €42,670 (-53.0%), from €80,460 to €37,790
- Purchases and services -€40,481
down €40,481 (-16.9%), from €238,932 to €198,450
- Taxes -€10,336
down €10,336 (-59.6%), from €17,342 to €7,006
- Staff costs -€6,874
down €6,874 (-97.1%), from €7,077 to €203
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 | €456,819 | €345,842 | -€110,976 | -24.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €178,281 | €167,815 | -€10,465 | -5.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €178,281 | €167,815 | -€10,465 | -5.9% |
| Land and buildings | 22 | €173,908 | €164,110 | -€9,798 | -5.6% |
| Plant, machinery and equipment | 23 | €2,014 | €2,227 | +€213 | +10.6% |
| Furniture and vehicles | 24 | €2,359 | €1,478 | -€881 | -37.4% |
| Current assets | 29/58 | €278,538 | €178,027 | -€100,511 | -36.1% |
| Stocks and contracts in progress | 3 | €42,376 | €35,640 | -€6,736 | -15.9% |
| Stocks | 30/36 | €42,376 | €35,640 | -€6,736 | -15.9% |
| Amounts receivable within one year | 40/41 | €45,759 | €43,408 | -€2,350 | -5.1% |
| Trade receivables | 40 | €30,786 | €40,390 | +€9,604 | +31.2% |
| Other amounts receivable | 41 | €14,973 | €3,018 | -€11,955 | -79.8% |
| Cash at bank and in hand | 54/58 | €187,825 | €97,252 | -€90,572 | -48.2% |
| Deferred charges and accrued income | 490/1 | €2,579 | €1,727 | -€853 | -33.1% |
| Total equity and liabilities | 10/49 | €456,819 | €345,842 | -€110,976 | -24.3% |
| Equity | 10/15 | €429,188 | €322,772 | -€106,416 | -24.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €399,464 | €293,049 | -€106,416 | -26.6% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €397,604 | €293,049 | -€104,556 | -26.3% |
| Profit (loss) carried forward | 14 | €17,324 | €17,324 | = | 0.0% |
| Amounts payable | 17/49 | €27,631 | €23,070 | -€4,561 | -16.5% |
| Amounts payable within one year | 42/48 | €27,505 | €21,806 | -€5,699 | -20.7% |
| Trade debts | 44 | €15,012 | €1,278 | -€13,734 | -91.5% |
| Suppliers | 440/4 | €15,012 | €1,278 | -€13,734 | -91.5% |
| Taxes, remuneration and social security | 45 | €609 | €2,522 | +€1,912 | +313.9% |
| Taxes | 450/3 | €609 | €2,522 | +€1,912 | +313.9% |
| Other amounts payable | 47/48 | €11,883 | €18,006 | +€6,123 | +51.5% |
| Accrued charges and deferred income | 492/3 | €126 | €1,264 | +€1,138 | +903.6% |
| Turnover | 70 | €304,266 | €223,955 | -€80,311 | -26.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €238,932 | €198,450 | -€40,481 | -16.9% |
| Remuneration, social security and pensions | 62 | €7,077 | €203 | -€6,874 | -97.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,765 | €11,876 | +€1,111 | +10.3% |
| Other operating charges | 640/8 | €3,581 | €3,440 | -€141 | -3.9% |
| Gross operating margin | 9900 | €80,460 | €37,790 | -€42,670 | -53.0% |
| Operating profit (loss) | 9901 | €59,037 | €22,271 | -€36,766 | -62.3% |
| Financial income | 75/76B | €1,705 | €1,617 | -€88 | -5.1% |
| Recurring financial income | 75 | €1,705 | €1,617 | -€88 | -5.1% |
| Financial charges | 65/66B | €381 | €400 | +€19 | +4.9% |
| Recurring financial charges | 65 | €381 | €400 | +€19 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €60,360 | €23,488 | -€36,872 | -61.1% |
| Income taxes | 67/77 | €17,342 | €7,006 | -€10,336 | -59.6% |
| Profit (loss) for the period | 9904 | €43,018 | €16,482 | -€26,536 | -61.7% |
| Profit (loss) for the period to be appropriated | 9905 | €43,018 | €16,482 | -€26,536 | -61.7% |
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 12 October 2026 via checked.be.