Deschamps: 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.
Deschamps
Largest movements
- Tangible fixed assets -€6,900
down €6,900 (-61.7%), from €11,178 to €4,278
of which Furniture and vehicles: -€6,649
- Receivables within one year +€3,347
up €3,347 (+27.6%), from €12,125 to €15,472
of which Trade receivables: +€2,849
- Deferred charges and accrued income +€305
up €305 (+16.4%), from €1,857 to €2,162
- Debts after one year -€3,670
down €3,670 (-26.3%), from €13,972 to €10,302
- Gross operating margin +€5,866
up €5,866 (+218.5%), from €2,685 to €8,551
- Financial charges -€137
down €137 (-15.4%), from €894 to €757
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 | €28,649 | €25,207 | -€3,442 | -12.0% |
| Fixed assets | 21/28 | €11,178 | €4,278 | -€6,900 | -61.7% |
| Tangible fixed assets | 22/27 | €11,178 | €4,278 | -€6,900 | -61.7% |
| Land and buildings | 22 | €1,005 | €754 | -€251 | -25.0% |
| Furniture and vehicles | 24 | €10,174 | €3,525 | -€6,649 | -65.4% |
| Current assets | 29/58 | €17,471 | €20,929 | +€3,458 | +19.8% |
| Stocks and contracts in progress | 3 | €1,913 | €1,913 | = | 0.0% |
| Stocks | 30/36 | €1,913 | €1,913 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,125 | €15,472 | +€3,347 | +27.6% |
| Trade receivables | 40 | €2,416 | €5,266 | +€2,849 | +117.9% |
| Other amounts receivable | 41 | €9,708 | €10,206 | +€498 | +5.1% |
| Cash at bank and in hand | 54/58 | €1,576 | €1,383 | -€194 | -12.3% |
| Deferred charges and accrued income | 490/1 | €1,857 | €2,162 | +€305 | +16.4% |
| Total equity and liabilities | 10/49 | €28,649 | €25,207 | -€3,442 | -12.0% |
| Equity | 10/15 | €14,123 | €14,257 | +€134 | +0.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,500 | €10,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,500 | €1,500 | = | 0.0% |
| Distributable reserves | 133 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,577 | -€2,443 | +€134 | +5.2% |
| Amounts payable | 17/49 | €14,526 | €10,950 | -€3,576 | -24.6% |
| Amounts payable after more than one year | 17 | €13,972 | €10,302 | -€3,670 | -26.3% |
| Financial debts | 170/4 | €13,972 | €10,302 | -€3,670 | -26.3% |
| Amounts payable within one year | 42/48 | €554 | €648 | +€94 | +17.0% |
| Trade debts | 44 | €292 | €376 | +€84 | +28.8% |
| Suppliers | 440/4 | €292 | €376 | +€84 | +28.8% |
| Taxes, remuneration and social security | 45 | €262 | €272 | +€10 | +3.8% |
| Taxes | 450/3 | €262 | €272 | +€10 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,894 | €6,900 | +€6 | +0.1% |
| Other operating charges | 640/8 | €973 | €1,054 | +€81 | +8.3% |
| Gross operating margin | 9900 | €2,685 | €8,551 | +€5,866 | +218.5% |
| Operating profit (loss) | 9901 | -€5,183 | €596 | +€5,779 | |
| Financial income | 75/76B | €643 | €567 | -€76 | -11.8% |
| Recurring financial income | 75 | €643 | €567 | -€76 | -11.8% |
| Financial charges | 65/66B | €894 | €757 | -€137 | -15.4% |
| Recurring financial charges | 65 | €894 | €757 | -€137 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,435 | €406 | +€5,840 | |
| Income taxes | 67/77 | €262 | €272 | +€10 | +3.8% |
| Profit (loss) for the period | 9904 | -€5,697 | €134 | +€5,831 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,697 | €134 | +€5,831 |
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 9 October 2026 via checked.be.