DEOM & PARTNERS: 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 & PARTNERS
Largest movements
- Receivables within one year -€92,163
down €92,163 (-74.7%), from €123,313 to €31,150
of which Trade receivables: -€92,829
- Tangible fixed assets +€12,777
up €12,777 (+1548.7%), from €825 to €13,602
of which Land and buildings: +€10,425
- Cash +€8,080
up €8,080 (+390.5%), from €2,069 to €10,149
mainly Receivables within one year (+€92,163) and Advances received (+€10,449)
- Stocks and contracts -€6,528
down €6,528 (-22.0%), from €29,684 to €23,156
- Other debts -€49,317
down €49,317 (-41.9%), from €117,582 to €68,265
- Trade debts -€28,966
down €28,966 (-99.9%), from €28,983 to €17
- Advances received +€10,449
up €10,449 (+209.0%), from €5,000 to €15,449
- Profit (loss) carried forward -€8,437
down €8,437, from €1,943 to -€6,494
- Tax, wage and social debts -€2,023
no longer reported in 2025 (was €2,023)
- Gross operating margin -€11,606
down €11,606, from €6,187 to -€5,419
- Taxes -€2,018
no longer reported in 2025 (was €2,018)
- Depreciation +€1,464
up €1,464 (+163.2%), from €897 to €2,361
- Other operating charges -€935
down €935 (-66.4%), from €1,409 to €474
- Financial charges -€85
down €85 (-31.7%), from €268 to €183
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 | €165,531 | €87,237 | -€78,294 | -47.3% |
| Formation expenses | 20 | €1,360 | €894 | -€466 | -34.3% |
| Fixed assets | 21/28 | €8,975 | €21,752 | +€12,777 | +142.4% |
| Tangible fixed assets | 22/27 | €825 | €13,602 | +€12,777 | +1548.7% |
| Land and buildings | 22 | - | €10,425 | +€10,425 | |
| Plant, machinery and equipment | 23 | €825 | €2,265 | +€1,440 | +174.5% |
| Furniture and vehicles | 24 | - | €912 | +€912 | |
| Financial fixed assets | 28 | €8,150 | €8,150 | = | 0.0% |
| Current assets | 29/58 | €155,196 | €64,591 | -€90,605 | -58.4% |
| Stocks and contracts in progress | 3 | €29,684 | €23,156 | -€6,528 | -22.0% |
| Stocks | 30/36 | €29,684 | €23,156 | -€6,528 | -22.0% |
| Amounts receivable within one year | 40/41 | €123,313 | €31,150 | -€92,163 | -74.7% |
| Trade receivables | 40 | €96,247 | €3,418 | -€92,829 | -96.4% |
| Other amounts receivable | 41 | €27,066 | €27,732 | +€666 | +2.5% |
| Cash at bank and in hand | 54/58 | €2,069 | €10,149 | +€8,080 | +390.5% |
| Deferred charges and accrued income | 490/1 | €130 | €136 | +€6 | +4.6% |
| Total equity and liabilities | 10/49 | €165,531 | €87,237 | -€78,294 | -47.3% |
| Equity | 10/15 | €11,943 | €3,506 | -€8,437 | -70.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,943 | -€6,494 | -€8,437 | |
| Amounts payable | 17/49 | €153,588 | €83,731 | -€69,857 | -45.5% |
| Amounts payable within one year | 42/48 | €153,588 | €83,731 | -€69,857 | -45.5% |
| Trade debts | 44 | €28,983 | €17 | -€28,966 | -99.9% |
| Suppliers | 440/4 | €28,983 | €17 | -€28,966 | -99.9% |
| Advances received on contracts in progress | 46 | €5,000 | €15,449 | +€10,449 | +209.0% |
| Taxes, remuneration and social security | 45 | €2,023 | - | -€2,023 | |
| Taxes | 450/3 | €2,023 | - | -€2,023 | |
| Other amounts payable | 47/48 | €117,582 | €68,265 | -€49,317 | -41.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €897 | €2,361 | +€1,464 | +163.2% |
| Other operating charges | 640/8 | €1,409 | €474 | -€935 | -66.4% |
| Gross operating margin | 9900 | €6,187 | -€5,419 | -€11,606 | |
| Operating profit (loss) | 9901 | €3,881 | -€8,254 | -€12,135 | |
| Financial charges | 65/66B | €268 | €183 | -€85 | -31.7% |
| Recurring financial charges | 65 | €268 | €183 | -€85 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | €3,613 | -€8,437 | -€12,050 | |
| Income taxes | 67/77 | €2,018 | - | -€2,018 | |
| Profit (loss) for the period | 9904 | €1,595 | -€8,437 | -€10,032 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,595 | -€8,437 | -€10,032 |
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 10 October 2026 via checked.be.