DEUMER SA: 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.
What changed
DEUMER SA
NACE 42.110, Construction of roads and motorways
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€417,556
2024 · €549,069-€131,513
Equity
€4.6m
2024 · €4.4m+€215,815
Cash
€114,595
2024 · €412,565-€297,970
Balance sheet total
€12.6m
2024 · €11.6m+€978,376
Largest movements
Assets
- Tangible fixed assets +€954,556
up €954,556 (+31.7%), from €3.0m to €4.0m
of which Plant, machinery and equipment: +€564,575
- Receivables within one year +€466,298
up €466,298 (+6.7%), from €7.0m to €7.4m
of which Trade receivables: +€496,584
- Receivables after one year -€395,565
down €395,565 (-47.3%), from €835,770 to €440,205
- Cash -€297,970
down €297,970 (-72.2%), from €412,565 to €114,595
mainly Investment in fixed assets (net) (-€2.2m) and Trade debts (-€2.0m)
- Financial fixed assets +€254,565
up €254,565 (+115.7%), from €220,073 to €474,638
of which Companies linked by participating interests: +€250,000
Equity and liabilities
- Other debts +€2.2m
up €2.2m (+281.9%), from €789,945 to €3.0m
- Trade debts -€2.0m
down €2.0m (-50.4%), from €3.9m to €1.9m
- Debts after one year +€297,738
up €297,738 (+19.5%), from €1.5m to €1.8m
- Current portion of long-term debt +€287,641
up €287,641 (+49.2%), from €584,650 to €872,291
- Profit (loss) carried forward +€217,556
up €217,556 (+5.5%), from €3.9m to €4.1m
Income statement
- Goods and materials +€884,756
up €884,756 (+12.3%), from €7.2m to €8.1m
of which Purchases: +€895,913
- Turnover +€499,845
up €499,845 (+3.7%), from €13.4m to €13.9m
- Staff costs +€166,730
up €166,730 (+7.1%), from €2.3m to €2.5m
- Services and other goods -€146,201
down €146,201 (-6.9%), from €2.1m to €2.0m
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.
Result 2024
€549,069
Turnover
+€499,845
Other operating income
-€61,314
Goods and materials
-€884,756
Services and other goods
+€146,201
Staff costs
-€166,730
Depreciation
-€89,237
Write-downs
-€14,575
Other operating charges
-€26,499
Other operating items
+€313,102
Financial income
+€136,152
Financial charges
-€56,933
Taxes
+€73,231
Result 2025
€417,556
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.
From operations
+€1.5m
Investment
-€2.2m
Financing
+€383,639
Cash 2024
€412,565
From operations (derived)
+€1.5m
Net result for the year
+€417,556
Depreciation
+€1.0m
Receivables after one year
+€395,565
Smaller working-capital items
+€3,688
Receivables within one year
-€466,298
Trade debts
-€2.0m
Tax, wage and social debts
-€71,590
Other debts
+€2.2m
Investment (derived)
-€2.2m
Investment in fixed assets (net)
-€2.2m
Financing
+€383,639
Debts after one year
+€297,738
Current portion of long-term debt
+€287,641
Contributions, distributions and other
-€201,740
Cash 2025
€114,595
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,603,986 | €12,582,362 | +€978,376 | +8.4% |
| Fixed assets | 21/28 | €3,226,832 | €4,435,953 | +€1.2m | +37.5% |
| Tangible fixed assets | 22/27 | €3,006,759 | €3,961,315 | +€954,556 | +31.7% |
| Land and buildings | 22 | €1,275,896 | €1,244,283 | -€31,613 | -2.5% |
| Plant, machinery and equipment | 23 | €491,820 | €1,056,395 | +€564,575 | +114.8% |
| Furniture and vehicles | 24 | €217,529 | €152,719 | -€64,810 | -29.8% |
| Leasing and similar rights | 25 | €1,020,330 | €1,465,918 | +€445,587 | +43.7% |
| Assets under construction and advance payments | 27 | €1,184 | €42,000 | +€40,816 | +3447.0% |
| Financial fixed assets | 28 | €220,073 | €474,638 | +€254,565 | +115.7% |
| Affiliated companies | 280/1 | €3,370 | €3,370 | = | 0.0% |
| Participating interests | 280 | €3,370 | €3,370 | = | 0.0% |
| Companies linked by participating interests | 282/3 | - | €250,000 | +€250,000 | |
| Participating interests | 282 | - | €250,000 | +€250,000 | |
| Other financial fixed assets | 284/8 | €216,703 | €221,268 | +€4,565 | +2.1% |
| Shares | 284 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €196,703 | €201,268 | +€4,565 | +2.3% |
| Current assets | 29/58 | €8,377,154 | €8,146,409 | -€230,745 | -2.8% |
| Amounts receivable after more than one year | 29 | €835,770 | €440,205 | -€395,565 | -47.3% |
| Other amounts receivable | 291 | €835,770 | €440,205 | -€395,565 | -47.3% |
| Stocks and contracts in progress | 3 | €71,638 | €66,364 | -€5,274 | -7.4% |
| Stocks | 30/36 | €71,638 | €66,364 | -€5,274 | -7.4% |
| Raw materials and consumables | 30/31 | €16,060 | €18,700 | +€2,639 | +16.4% |
| Finished goods | 33 | €55,577 | €47,664 | -€7,913 | -14.2% |
| Amounts receivable within one year | 40/41 | €6,975,917 | €7,442,215 | +€466,298 | +6.7% |
| Trade receivables | 40 | €6,651,653 | €7,148,237 | +€496,584 | +7.5% |
| Other amounts receivable | 41 | €324,264 | €293,977 | -€30,286 | -9.3% |
| Cash at bank and in hand | 54/58 | €412,565 | €114,595 | -€297,970 | -72.2% |
| Deferred charges and accrued income | 490/1 | €81,264 | €83,031 | +€1,766 | +2.2% |
| Total equity and liabilities | 10/49 | €11,603,986 | €12,582,362 | +€978,376 | +8.4% |
| Equity | 10/15 | €4,424,618 | €4,640,433 | +€215,815 | +4.9% |
| Contributions | 10/11 | €235,500 | €235,500 | = | 0.0% |
| Capital | 10 | €235,500 | €235,500 | = | 0.0% |
| Issued capital | 100 | €235,500 | €235,500 | = | 0.0% |
| Reserves | 13 | €254,861 | €254,861 | = | 0.0% |
| Non-distributable reserves | 130/1 | €23,550 | €23,550 | = | 0.0% |
| Legal reserve | 130 | €23,550 | €23,550 | = | 0.0% |
| Distributable reserves | 133 | €231,311 | €231,311 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,925,655 | €4,143,211 | +€217,556 | +5.5% |
| Investment grants | 15 | €8,602 | €6,861 | -€1,740 | -20.2% |
| Provisions and deferred taxes | 16 | €85,780 | €85,780 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €85,780 | €85,780 | = | 0.0% |
| Environmental obligations | 163 | €85,780 | €85,780 | = | 0.0% |
| Amounts payable | 17/49 | €7,093,588 | €7,856,149 | +€762,561 | +10.7% |
| Amounts payable after more than one year | 17 | €1,524,200 | €1,821,938 | +€297,738 | +19.5% |
| Financial debts | 170/4 | €1,524,200 | €1,821,938 | +€297,738 | +19.5% |
| Leasing and similar obligations | 172 | €542,582 | €969,680 | +€427,098 | +78.7% |
| Credit institutions | 173 | €981,618 | €852,258 | -€129,360 | -13.2% |
| Amounts payable within one year | 42/48 | €5,568,938 | €6,033,580 | +€464,642 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €584,650 | €872,291 | +€287,641 | +49.2% |
| Trade debts | 44 | €3,927,667 | €1,949,671 | -€2.0m | -50.4% |
| Suppliers | 440/4 | €3,927,667 | €1,949,671 | -€2.0m | -50.4% |
| Taxes, remuneration and social security | 45 | €266,676 | €195,087 | -€71,590 | -26.8% |
| Taxes | 450/3 | €78,273 | €67,035 | -€11,238 | -14.4% |
| Remuneration and social security | 454/9 | €188,404 | €128,052 | -€60,351 | -32.0% |
| Other amounts payable | 47/48 | €789,945 | €3,016,531 | +€2.2m | +281.9% |
| Accrued charges and deferred income | 492/3 | €451 | €631 | +€181 | +40.1% |
| Operating income | 70/76A | €13,559,673 | €14,186,306 | +€626,633 | +4.6% |
| Turnover | 70 | €13,373,771 | €13,873,616 | +€499,845 | +3.7% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€54,625 | -€7,913 | +€46,712 | +85.5% |
| Other operating income | 74 | €218,558 | €157,244 | -€61,314 | -28.1% |
| Non-recurring operating income | 76A | €21,968 | €163,359 | +€141,391 | +643.6% |
| Operating charges | 60/66A | €12,725,260 | €13,635,856 | +€910,596 | +7.2% |
| Goods for resale, raw materials and consumables | 60 | €7,167,679 | €8,052,435 | +€884,756 | +12.3% |
| Purchases | 600/8 | €7,159,160 | €8,055,074 | +€895,913 | +12.5% |
| Change in stocks: decrease (increase) | 609 | €8,518 | -€2,639 | -€11,158 | |
| Services and other goods | 61 | €2,110,692 | €1,964,492 | -€146,201 | -6.9% |
| Remuneration, social security and pensions | 62 | €2,338,999 | €2,505,728 | +€166,730 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €926,771 | €1,016,008 | +€89,237 | +9.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,599 | €8,976 | +€14,575 | |
| Other operating charges | 640/8 | €61,719 | €88,217 | +€26,499 | +42.9% |
| Non-recurring operating charges | 66A | €125,000 | - | -€125,000 | |
| Operating profit (loss) | 9901 | €834,413 | €550,450 | -€283,963 | -34.0% |
| Financial income | 75/76B | €29,992 | €166,143 | +€136,152 | +454.0% |
| Recurring financial income | 75 | €29,992 | €166,143 | +€136,152 | +454.0% |
| Income from financial fixed assets | 750 | €22,626 | €17,133 | -€5,493 | -24.3% |
| Other financial income | 752/9 | €7,366 | €149,010 | +€141,644 | +1923.0% |
| Financial charges | 65/66B | €129,989 | €186,921 | +€56,933 | +43.8% |
| Recurring financial charges | 65 | €129,989 | €186,921 | +€56,933 | +43.8% |
| Debt charges | 650 | €101,725 | €156,039 | +€54,314 | +53.4% |
| Other financial charges | 652/9 | €28,263 | €30,882 | +€2,619 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €734,416 | €529,672 | -€204,743 | -27.9% |
| Income taxes | 67/77 | €185,347 | €112,116 | -€73,231 | -39.5% |
| Taxes | 670/3 | €193,164 | €150,984 | -€42,181 | -21.8% |
| Tax adjustments and reversals of tax provisions | 77 | €7,817 | €38,867 | +€31,050 | +397.2% |
| Profit (loss) for the period | 9904 | €549,069 | €417,556 | -€131,513 | -24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €549,069 | €417,556 | -€131,513 | -24.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.