DEOM Marc: 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.
DEOM Marc
Largest movements
- Receivables within one year +€344,185
up €344,185 (+26.2%), from €1.3m to €1.7m
of which Trade receivables: +€360,159
- Cash -€274,794
down €274,794 (-30.2%), from €910,759 to €635,965
mainly Contributions, distributions and other (-€422,346) and Receivables within one year (-€344,185)
- Stocks and contracts -€46,551
down €46,551 (-29.4%), from €158,549 to €111,998
- Tangible fixed assets -€45,267
down €45,267 (-5.1%), from €889,301 to €844,034
of which Land and buildings: -€55,741
- Other debts +€200,000
up €200,000 (+93.0%), from €215,000 to €415,000
- Current portion of long-term debt -€104,921
down €104,921 (-66.3%), from €158,287 to €53,366
- Trade debts -€82,677
down €82,677 (-18.3%), from €450,747 to €368,070
- Debts after one year -€53,366
down €53,366 (-30.1%), from €177,572 to €124,205
- Turnover +€1.6m
up €1.6m (+10.1%), from €16.1m to €17.7m
- Purchases and services +€1.2m
up €1.2m (+8.3%), from €14.5m to €15.7m
- Gross operating margin +€401,196
up €401,196 (+23.5%), from €1.7m to €2.1m
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 | €3,352,543 | €3,331,626 | -€20,917 | -0.6% |
| Fixed assets | 21/28 | €892,831 | €845,073 | -€47,758 | -5.3% |
| Intangible fixed assets | 21 | €3,530 | €1,039 | -€2,491 | -70.6% |
| Tangible fixed assets | 22/27 | €889,301 | €844,034 | -€45,267 | -5.1% |
| Land and buildings | 22 | €635,550 | €579,808 | -€55,741 | -8.8% |
| Plant, machinery and equipment | 23 | €248,119 | €193,338 | -€54,781 | -22.1% |
| Furniture and vehicles | 24 | €0 | €70,888 | +€70,888 | |
| Assets under construction and advance payments | 27 | €5,632 | €0 | -€5,632 | -100% |
| Current assets | 29/58 | €2,459,712 | €2,486,553 | +€26,841 | +1.1% |
| Amounts receivable after more than one year | 29 | €41,662 | €41,662 | = | 0.0% |
| Trade receivables | 290 | €41,662 | €41,662 | = | 0.0% |
| Stocks and contracts in progress | 3 | €158,549 | €111,998 | -€46,551 | -29.4% |
| Stocks | 30/36 | €158,549 | €111,998 | -€46,551 | -29.4% |
| Amounts receivable within one year | 40/41 | €1,312,604 | €1,656,789 | +€344,185 | +26.2% |
| Trade receivables | 40 | €1,287,920 | €1,648,079 | +€360,159 | +28.0% |
| Other amounts receivable | 41 | €24,684 | €8,709 | -€15,974 | -64.7% |
| Cash at bank and in hand | 54/58 | €910,759 | €635,965 | -€274,794 | -30.2% |
| Deferred charges and accrued income | 490/1 | €36,138 | €40,140 | +€4,002 | +11.1% |
| Total equity and liabilities | 10/49 | €3,352,543 | €3,331,626 | -€20,917 | -0.6% |
| Equity | 10/15 | €2,225,035 | €2,217,207 | -€7,828 | -0.4% |
| Contributions | 10/11 | €78,086 | €78,086 | = | 0.0% |
| Contributions outside capital | 11 | €78,086 | €78,086 | = | 0.0% |
| Other | 1109/19 | €78,086 | €78,086 | = | 0.0% |
| Reserves | 13 | €7,809 | €7,809 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,809 | €7,809 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,809 | €7,809 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,093,465 | €2,092,983 | -€481 | 0.0% |
| Investment grants | 15 | €45,675 | €38,329 | -€7,346 | -16.1% |
| Amounts payable | 17/49 | €1,127,508 | €1,114,418 | -€13,089 | -1.2% |
| Amounts payable after more than one year | 17 | €177,572 | €124,205 | -€53,366 | -30.1% |
| Financial debts | 170/4 | €177,572 | €124,205 | -€53,366 | -30.1% |
| Amounts payable within one year | 42/48 | €949,838 | €990,109 | +€40,271 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €158,287 | €53,366 | -€104,921 | -66.3% |
| Trade debts | 44 | €450,747 | €368,070 | -€82,677 | -18.3% |
| Suppliers | 440/4 | €450,747 | €368,070 | -€82,677 | -18.3% |
| Taxes, remuneration and social security | 45 | €125,805 | €153,673 | +€27,868 | +22.2% |
| Taxes | 450/3 | €0 | €0 | -€0 | -100% |
| Remuneration and social security | 454/9 | €125,805 | €153,673 | +€27,868 | +22.2% |
| Other amounts payable | 47/48 | €215,000 | €415,000 | +€200,000 | +93.0% |
| Accrued charges and deferred income | 492/3 | €98 | €104 | +€6 | +6.1% |
| Turnover | 70 | €16,065,484 | €17,690,484 | +€1.6m | +10.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €14,480,639 | €15,689,189 | +€1.2m | +8.3% |
| Remuneration, social security and pensions | 62 | €1,228,033 | €1,394,466 | +€166,433 | +13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €192,503 | €120,339 | -€72,163 | -37.5% |
| Other operating charges | 640/8 | €47,893 | €50,554 | +€2,661 | +5.6% |
| Gross operating margin | 9900 | €1,707,978 | €2,109,175 | +€401,196 | +23.5% |
| Operating profit (loss) | 9901 | €239,550 | €543,816 | +€304,266 | +127% |
| Financial income | 75/76B | €58,032 | €19,045 | -€38,988 | -67.2% |
| Recurring financial income | 75 | €58,032 | €19,045 | -€38,988 | -67.2% |
| Financial charges | 65/66B | €15,845 | €12,574 | -€3,271 | -20.6% |
| Recurring financial charges | 65 | €15,845 | €12,574 | -€3,271 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €281,738 | €550,287 | +€268,549 | +95.3% |
| Income taxes | 67/77 | €67,079 | €135,768 | +€68,690 | +102% |
| Profit (loss) for the period | 9904 | €214,659 | €414,519 | +€199,859 | +93.1% |
| Profit (loss) for the period to be appropriated | 9905 | €214,659 | €414,519 | +€199,859 | +93.1% |
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 14 October 2026 via checked.be.