DEIU: 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.
DEIU
Largest movements
- Receivables within one year -€8,703
down €8,703 (-11.4%), from €76,574 to €67,871
of which Trade receivables: -€20,133
- Tangible fixed assets +€7,278
up €7,278 (+13.3%), from €54,639 to €61,917
of which Furniture and vehicles: +€17,256
- Cash +€1,790
up €1,790 (+45.4%), from €3,947 to €5,737
mainly Depreciation (+€24,224) and Net result for the year (+€22,819)
- Profit (loss) carried forward -€23,181
down €23,181 (-29.1%), from €79,578 to €56,397
- Debts after one year +€13,966
new in 2025: €13,966
- Current portion of long-term debt +€6,513
new in 2025: €6,513
- Tax, wage and social debts +€1,979
up €1,979 (+6.9%), from €28,860 to €30,840
of which Taxes: +€24,024
- Depreciation +€8,451
up €8,451 (+53.6%), from €15,773 to €24,224
- Gross operating margin -€3,488
down €3,488 (-5.5%), from €63,918 to €60,430
- Financial charges -€2,418
down €2,418 (-60.4%), from €4,003 to €1,585
- Taxes -€1,719
down €1,719 (-20.7%), from €8,315 to €6,596
- Other operating charges +€1,667
up €1,667 (+52.3%), from €3,185 to €4,852
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 | €135,160 | €135,525 | +€365 | +0.3% |
| Fixed assets | 21/28 | €54,639 | €61,917 | +€7,278 | +13.3% |
| Tangible fixed assets | 22/27 | €54,639 | €61,917 | +€7,278 | +13.3% |
| Plant, machinery and equipment | 23 | €14,914 | €4,936 | -€9,978 | -66.9% |
| Furniture and vehicles | 24 | €39,725 | €56,981 | +€17,256 | +43.4% |
| Current assets | 29/58 | €80,521 | €73,608 | -€6,913 | -8.6% |
| Amounts receivable within one year | 40/41 | €76,574 | €67,871 | -€8,703 | -11.4% |
| Trade receivables | 40 | €39,863 | €19,730 | -€20,133 | -50.5% |
| Other amounts receivable | 41 | €36,711 | €48,141 | +€11,430 | +31.1% |
| Cash at bank and in hand | 54/58 | €3,947 | €5,737 | +€1,790 | +45.4% |
| Total equity and liabilities | 10/49 | €135,160 | €135,525 | +€365 | +0.3% |
| Equity | 10/15 | €84,578 | €61,397 | -€23,181 | -27.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,578 | €56,397 | -€23,181 | -29.1% |
| Amounts payable | 17/49 | €50,582 | €74,128 | +€23,546 | +46.6% |
| Amounts payable after more than one year | 17 | - | €13,966 | +€13,966 | |
| Financial debts | 170/4 | - | €13,966 | +€13,966 | |
| Amounts payable within one year | 42/48 | €50,582 | €60,162 | +€9,580 | +18.9% |
| Current portion of amounts payable after more than one year | 42 | - | €6,513 | +€6,513 | |
| Trade debts | 44 | €21,722 | €22,809 | +€1,088 | +5.0% |
| Suppliers | 440/4 | €21,722 | €22,809 | +€1,088 | +5.0% |
| Taxes, remuneration and social security | 45 | €28,860 | €30,840 | +€1,979 | +6.9% |
| Taxes | 450/3 | €6,815 | €30,840 | +€24,024 | +352.5% |
| Remuneration and social security | 454/9 | €22,045 | - | -€22,045 | |
| Remuneration, social security and pensions | 62 | - | €404 | +€404 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,773 | €24,224 | +€8,451 | +53.6% |
| Other operating charges | 640/8 | €3,185 | €4,852 | +€1,667 | +52.3% |
| Gross operating margin | 9900 | €63,918 | €60,430 | -€3,488 | -5.5% |
| Operating profit (loss) | 9901 | €44,960 | €30,950 | -€14,010 | -31.2% |
| Financial income | 75/76B | €44 | €50 | +€6 | +13.0% |
| Recurring financial income | 75 | €44 | €50 | +€6 | +13.0% |
| Financial charges | 65/66B | €4,003 | €1,585 | -€2,418 | -60.4% |
| Recurring financial charges | 65 | €4,003 | €1,585 | -€2,418 | -60.4% |
| Profit (loss) for the period before taxes | 9903 | €41,001 | €29,415 | -€11,586 | -28.3% |
| Income taxes | 67/77 | €8,315 | €6,596 | -€1,719 | -20.7% |
| Profit (loss) for the period | 9904 | €32,686 | €22,819 | -€9,867 | -30.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,686 | €22,819 | -€9,867 | -30.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.