DEON CONSTRUCT: 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.
DEON CONSTRUCT
Largest movements
- Receivables within one year -€42,299
down €42,299 (-75.5%), from €56,032 to €13,733
of which Trade receivables: -€40,696
- Cash +€18,731
up €18,731 (+65.4%), from €28,626 to €47,357
mainly Receivables within one year (+€42,299) and Depreciation (+€6,011)
- Tangible fixed assets +€10,805
up €10,805 (+43.0%), from €25,154 to €35,959
of which Furniture and vehicles: +€8,860
- Reserves -€7,860
no longer reported in 2025 (was €7,860)
of which Distributable reserves: -€6,000
- Other debts +€5,956
up €5,956 (+39.0%), from €15,267 to €21,223
- Debts after one year -€5,882
down €5,882 (-53.3%), from €11,039 to €5,157
- Trade debts -€4,017
down €4,017 (-18.4%), from €21,824 to €17,807
- Tax, wage and social debts -€1,216
down €1,216 (-16.2%), from €7,505 to €6,290
of which Taxes: -€1,052
- Gross operating margin -€4,569
down €4,569 (-32.5%), from €14,074 to €9,505
- Depreciation +€4,453
up €4,453 (+285.7%), from €1,559 to €6,011
- Taxes -€1,052
down €1,052 (-78.4%), from €1,342 to €290
- Financial income -€233
down €233 (-98.0%), from €238 to €5
- Other operating charges -€142
down €142 (-10.6%), from €1,338 to €1,196
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 | €112,481 | €98,988 | -€13,493 | -12.0% |
| Fixed assets | 21/28 | €25,238 | €36,043 | +€10,805 | +42.8% |
| Tangible fixed assets | 22/27 | €25,154 | €35,959 | +€10,805 | +43.0% |
| Plant, machinery and equipment | 23 | €1,649 | €3,594 | +€1,945 | +118.0% |
| Furniture and vehicles | 24 | €23,505 | €32,365 | +€8,860 | +37.7% |
| Financial fixed assets | 28 | €84 | €84 | = | 0.0% |
| Current assets | 29/58 | €87,243 | €62,945 | -€24,298 | -27.9% |
| Amounts receivable within one year | 40/41 | €56,032 | €13,733 | -€42,299 | -75.5% |
| Trade receivables | 40 | €51,130 | €10,434 | -€40,696 | -79.6% |
| Other amounts receivable | 41 | €4,902 | €3,299 | -€1,603 | -32.7% |
| Cash at bank and in hand | 54/58 | €28,626 | €47,357 | +€18,731 | +65.4% |
| Deferred charges and accrued income | 490/1 | €2,585 | €1,855 | -€731 | -28.3% |
| Total equity and liabilities | 10/49 | €112,481 | €98,988 | -€13,493 | -12.0% |
| Equity | 10/15 | €51,282 | €42,630 | -€8,652 | -16.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,860 | - | -€7,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €6,000 | - | -€6,000 | |
| Profit (loss) carried forward | 14 | €24,822 | €24,030 | -€792 | -3.2% |
| Amounts payable | 17/49 | €61,199 | €56,358 | -€4,841 | -7.9% |
| Amounts payable after more than one year | 17 | €11,039 | €5,157 | -€5,882 | -53.3% |
| Financial debts | 170/4 | €11,039 | €5,157 | -€5,882 | -53.3% |
| Amounts payable within one year | 42/48 | €50,161 | €51,201 | +€1,041 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €5,564 | €5,882 | +€318 | +5.7% |
| Trade debts | 44 | €21,824 | €17,807 | -€4,017 | -18.4% |
| Suppliers | 440/4 | €21,824 | €17,807 | -€4,017 | -18.4% |
| Taxes, remuneration and social security | 45 | €7,505 | €6,290 | -€1,216 | -16.2% |
| Taxes | 450/3 | €1,342 | €290 | -€1,052 | -78.4% |
| Remuneration and social security | 454/9 | €6,164 | €6,000 | -€164 | -2.7% |
| Other amounts payable | 47/48 | €15,267 | €21,223 | +€5,956 | +39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,559 | €6,011 | +€4,453 | +285.7% |
| Other operating charges | 640/8 | €1,338 | €1,196 | -€142 | -10.6% |
| Gross operating margin | 9900 | €14,074 | €9,505 | -€4,569 | -32.5% |
| Operating profit (loss) | 9901 | €11,178 | €2,298 | -€8,880 | -79.4% |
| Financial income | 75/76B | €238 | €5 | -€233 | -98.0% |
| Recurring financial income | 75 | €238 | €5 | -€233 | -98.0% |
| Financial charges | 65/66B | €1,148 | €1,090 | -€59 | -5.1% |
| Recurring financial charges | 65 | €1,148 | €1,090 | -€59 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €10,268 | €1,213 | -€9,055 | -88.2% |
| Income taxes | 67/77 | €1,342 | €290 | -€1,052 | -78.4% |
| Profit (loss) for the period | 9904 | €8,926 | €923 | -€8,003 | -89.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,926 | €923 | -€8,003 | -89.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.