DEO BEHEER: 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.
DEO BEHEER
Largest movements
- Receivables within one year -€77,762
down €77,762 (-11.6%), from €671,750 to €593,988
of which Other amounts receivable: -€55,095
- Cash -€35,842
down €35,842 (-99.4%), from €36,050 to €209
mainly Net result for the year (-€192,590) and Accrued charges and deferred income (-€146)
- Stocks and contracts -€7,310
down €7,310 (-41.4%), from €17,667 to €10,357
- Profit (loss) carried forward -€192,590
down €192,590 (-9.2%), from -€2.1m to -€2.3m
- Other debts +€40,772
up €40,772 (+2.7%), from €1.5m to €1.5m
- Tax, wage and social debts +€16,100
up €16,100 (+86.1%), from €18,699 to €34,799
of which Remuneration and social security: +€11,467
- Trade debts +€13,760
up €13,760 (+1.1%), from €1.3m to €1.3m
- Gross operating margin +€52,759
up €52,759 (+55.5%), from -€94,979 to -€42,220
- Other operating charges +€10,078
up €10,078 (+1167.7%), from €863 to €10,941
- Staff costs -€2,572
down €2,572 (-1.9%), from €136,068 to €133,496
- Financial income +€957
new in 2025: €957
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 | €727,684 | €605,581 | -€122,103 | -16.8% |
| Fixed assets | 21/28 | €923 | €806 | -€118 | -12.8% |
| Tangible fixed assets | 22/27 | €923 | €806 | -€118 | -12.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €923 | €806 | -€118 | -12.8% |
| Current assets | 29/58 | €726,761 | €604,775 | -€121,986 | -16.8% |
| Stocks and contracts in progress | 3 | €17,667 | €10,357 | -€7,310 | -41.4% |
| Stocks | 30/36 | €17,667 | €10,357 | -€7,310 | -41.4% |
| Amounts receivable within one year | 40/41 | €671,750 | €593,988 | -€77,762 | -11.6% |
| Trade receivables | 40 | €610,681 | €588,015 | -€22,666 | -3.7% |
| Other amounts receivable | 41 | €61,068 | €5,973 | -€55,095 | -90.2% |
| Cash at bank and in hand | 54/58 | €36,050 | €209 | -€35,842 | -99.4% |
| Deferred charges and accrued income | 490/1 | €1,294 | €222 | -€1,072 | -82.9% |
| Total equity and liabilities | 10/49 | €727,684 | €605,581 | -€122,103 | -16.8% |
| Equity | 10/15 | -€2,063,259 | -€2,255,849 | -€192,590 | -9.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,083,259 | -€2,275,849 | -€192,590 | -9.2% |
| Amounts payable | 17/49 | €2,790,943 | €2,861,430 | +€70,487 | +2.5% |
| Amounts payable within one year | 42/48 | €2,790,673 | €2,861,306 | +€70,633 | +2.5% |
| Trade debts | 44 | €1,286,138 | €1,299,898 | +€13,760 | +1.1% |
| Suppliers | 440/4 | €1,286,138 | €1,299,898 | +€13,760 | +1.1% |
| Taxes, remuneration and social security | 45 | €18,699 | €34,799 | +€16,100 | +86.1% |
| Taxes | 450/3 | €2,345 | €6,977 | +€4,633 | +197.6% |
| Remuneration and social security | 454/9 | €16,354 | €27,821 | +€11,467 | +70.1% |
| Other amounts payable | 47/48 | €1,485,837 | €1,526,609 | +€40,772 | +2.7% |
| Accrued charges and deferred income | 492/3 | €270 | €124 | -€146 | -54.1% |
| Remuneration, social security and pensions | 62 | €136,068 | €133,496 | -€2,572 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118 | €118 | = | 0.0% |
| Other operating charges | 640/8 | €863 | €10,941 | +€10,078 | +1167.7% |
| Gross operating margin | 9900 | -€94,979 | -€42,220 | +€52,759 | +55.5% |
| Operating profit (loss) | 9901 | -€232,028 | -€186,775 | +€45,253 | +19.5% |
| Financial income | 75/76B | - | €957 | +€957 | |
| Recurring financial income | 75 | - | €957 | +€957 | |
| Financial charges | 65/66B | €6,477 | €6,628 | +€150 | +2.3% |
| Recurring financial charges | 65 | €6,477 | €6,628 | +€150 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | -€238,505 | -€192,446 | +€46,059 | +19.3% |
| Income taxes | 67/77 | €190 | €144 | -€46 | -24.1% |
| Profit (loss) for the period | 9904 | -€238,695 | -€192,590 | +€46,105 | +19.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€238,695 | -€192,590 | +€46,105 | +19.3% |
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.