DEUMER TRADE and CONSULTING: 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.
DEUMER TRADE and CONSULTING
Largest movements
- Tangible fixed assets +€107,336
up €107,336 (+29.7%), from €361,880 to €469,216
of which Land and buildings: +€107,886
- Cash -€96,868
down €96,868 (-63.6%), from €152,341 to €55,474
mainly Investment in fixed assets (net) (-€138,607) and Deferred charges and accrued income (-€5,116)
- Profit (loss) carried forward +€19,743
up €19,743 (+19.2%), from -€102,709 to -€82,966
- Gross operating margin -€29,998
down €29,998 (-34.0%), from €88,190 to €58,191
- Financial charges -€10,461
down €10,461 (-98.4%), from €10,629 to €168
of which Non-recurring financial charges: -€10,400
- Depreciation +€6,131
up €6,131 (+24.4%), from €25,141 to €31,272
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.
Derived cash bridge
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 | €518,326 | €534,480 | +€16,154 | +3.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €361,880 | €469,216 | +€107,336 | +29.7% |
| Tangible fixed assets | 22/27 | €361,880 | €469,216 | +€107,336 | +29.7% |
| Land and buildings | 22 | €360,398 | €468,284 | +€107,886 | +29.9% |
| Plant, machinery and equipment | 23 | €312 | €156 | -€156 | -50.0% |
| Furniture and vehicles | 24 | €1,170 | €776 | -€394 | -33.7% |
| Current assets | 29/58 | €156,446 | €65,264 | -€91,182 | -58.3% |
| Amounts receivable within one year | 40/41 | €4,105 | €4,675 | +€570 | +13.9% |
| Other amounts receivable | 41 | €4,105 | €4,675 | +€570 | +13.9% |
| Cash at bank and in hand | 54/58 | €152,341 | €55,474 | -€96,868 | -63.6% |
| Deferred charges and accrued income | 490/1 | - | €5,116 | +€5,116 | |
| Total equity and liabilities | 10/49 | €518,326 | €534,480 | +€16,154 | +3.1% |
| Equity | 10/15 | €429,520 | €449,264 | +€19,743 | +4.6% |
| Contributions | 10/11 | €514,379 | €514,379 | = | 0.0% |
| Reserves | 13 | €17,851 | €17,851 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,851 | €17,851 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,709 | -€82,966 | +€19,743 | +19.2% |
| Amounts payable | 17/49 | €88,806 | €85,216 | -€3,589 | -4.0% |
| Amounts payable within one year | 42/48 | €85,996 | €83,266 | -€2,729 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €22,755 | €22,755 | = | 0.0% |
| Trade debts | 44 | €4,363 | €1,513 | -€2,850 | -65.3% |
| Suppliers | 440/4 | €4,363 | €1,513 | -€2,850 | -65.3% |
| Taxes, remuneration and social security | 45 | €1,559 | - | -€1,559 | |
| Taxes | 450/3 | €349 | - | -€349 | |
| Remuneration and social security | 454/9 | €1,210 | - | -€1,210 | |
| Other amounts payable | 47/48 | €57,319 | €58,999 | +€1,680 | +2.9% |
| Accrued charges and deferred income | 492/3 | €2,810 | €1,950 | -€860 | -30.6% |
| Non-recurring operating income | 76A | €88,462 | - | -€88,462 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,141 | €31,272 | +€6,131 | +24.4% |
| Other operating charges | 640/8 | €7,236 | €6,704 | -€532 | -7.4% |
| Gross operating margin | 9900 | €88,190 | €58,191 | -€29,998 | -34.0% |
| Operating profit (loss) | 9901 | €55,812 | €20,216 | -€35,596 | -63.8% |
| Financial income | 75/76B | €93 | €20 | -€72 | -78.0% |
| Recurring financial income | 75 | €93 | €20 | -€72 | -78.0% |
| Financial charges | 65/66B | €10,629 | €168 | -€10,461 | -98.4% |
| Recurring financial charges | 65 | €229 | €168 | -€61 | -26.5% |
| Non-recurring financial charges | 66B | €10,400 | - | -€10,400 | |
| Profit (loss) for the period before taxes | 9903 | €45,277 | €20,069 | -€25,208 | -55.7% |
| Income taxes | 67/77 | -€312 | €325 | +€637 | |
| Profit (loss) for the period | 9904 | €45,588 | €19,743 | -€25,845 | -56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,588 | €19,743 | -€25,845 | -56.7% |
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 28 October 2026 via checked.be.