DEOS: 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.
DEOS
Largest movements
- Tangible fixed assets -€7,873
down €7,873 (-24.3%), from €32,454 to €24,581
of which Furniture and vehicles: -€7,481
- Receivables within one year -€6,996
down €6,996 (-8.1%), from €86,383 to €79,387
of which Trade receivables: -€9,211
- Profit (loss) carried forward -€68,206
down €68,206 (-77.0%), from €88,606 to €20,400
- Trade debts +€32,010
up €32,010 (+467.3%), from €6,850 to €38,860
- Other debts +€29,576
up €29,576 (+1137.8%), from €2,599 to €32,176
- Tax, wage and social debts -€7,680
down €7,680 (-18.1%), from €42,536 to €34,856
of which Remuneration and social security: -€6,503
- Gross operating margin -€55,295
down €55,295 (-37.4%), from €147,663 to €92,368
- Staff costs +€11,325
up €11,325 (+8.6%), from €132,350 to €143,675
- Depreciation +€3,910
up €3,910 (+55.3%), from €7,072 to €10,982
- Taxes -€2,718
down €2,718 (-78.8%), from €3,448 to €729
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 | €146,791 | €132,497 | -€14,294 | -9.7% |
| Fixed assets | 21/28 | €32,814 | €24,941 | -€7,873 | -24.0% |
| Tangible fixed assets | 22/27 | €32,454 | €24,581 | -€7,873 | -24.3% |
| Plant, machinery and equipment | 23 | €3,527 | €3,135 | -€392 | -11.1% |
| Furniture and vehicles | 24 | €28,927 | €21,447 | -€7,481 | -25.9% |
| Financial fixed assets | 28 | €360 | €360 | = | 0.0% |
| Current assets | 29/58 | €113,977 | €107,556 | -€6,421 | -5.6% |
| Amounts receivable within one year | 40/41 | €86,383 | €79,387 | -€6,996 | -8.1% |
| Trade receivables | 40 | €85,202 | €75,991 | -€9,211 | -10.8% |
| Other amounts receivable | 41 | €1,181 | €3,396 | +€2,215 | +187.5% |
| Cash at bank and in hand | 54/58 | €16,119 | €16,928 | +€808 | +5.0% |
| Deferred charges and accrued income | 490/1 | €11,475 | €11,241 | -€234 | -2.0% |
| Total equity and liabilities | 10/49 | €146,791 | €132,497 | -€14,294 | -9.7% |
| Equity | 10/15 | €94,806 | €26,600 | -€68,206 | -71.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,606 | €20,400 | -€68,206 | -77.0% |
| Amounts payable | 17/49 | €51,985 | €105,897 | +€53,912 | +103.7% |
| Amounts payable within one year | 42/48 | €51,985 | €105,897 | +€53,912 | +103.7% |
| Financial debts | 43 | - | €6 | +€6 | |
| Credit institutions | 430/8 | - | €6 | +€6 | |
| Trade debts | 44 | €6,850 | €38,860 | +€32,010 | +467.3% |
| Suppliers | 440/4 | €6,850 | €38,860 | +€32,010 | +467.3% |
| Taxes, remuneration and social security | 45 | €42,536 | €34,856 | -€7,680 | -18.1% |
| Taxes | 450/3 | €1,906 | €729 | -€1,177 | -61.7% |
| Remuneration and social security | 454/9 | €40,630 | €34,127 | -€6,503 | -16.0% |
| Other amounts payable | 47/48 | €2,599 | €32,176 | +€29,576 | +1137.8% |
| Remuneration, social security and pensions | 62 | €132,350 | €143,675 | +€11,325 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,072 | €10,982 | +€3,910 | +55.3% |
| Other operating charges | 640/8 | €1,111 | €2,020 | +€909 | +81.9% |
| Non-recurring operating charges | 66A | €670 | €0 | -€670 | -100.0% |
| Gross operating margin | 9900 | €147,663 | €92,368 | -€55,295 | -37.4% |
| Operating profit (loss) | 9901 | €6,460 | -€64,310 | -€70,769 | |
| Financial income | 75/76B | €0 | €90 | +€90 | |
| Recurring financial income | 75 | €0 | €90 | +€90 | |
| Financial charges | 65/66B | €2,865 | €3,257 | +€392 | +13.7% |
| Recurring financial charges | 65 | €2,865 | €3,257 | +€392 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | €3,595 | -€67,477 | -€71,071 | |
| Income taxes | 67/77 | €3,448 | €729 | -€2,718 | -78.8% |
| Profit (loss) for the period | 9904 | €147 | -€68,206 | -€68,353 | |
| Profit (loss) for the period to be appropriated | 9905 | €147 | -€68,206 | -€68,353 |
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.