Déus: 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.
Déus
Largest movements
- Tangible fixed assets +€69,020
up €69,020 (+971%), from €7,105 to €76,126
of which Furniture and vehicles: +€68,177
- Receivables within one year +€43,806
up €43,806 (+27.9%), from €156,849 to €200,655
of which Trade receivables: +€44,276
- Stocks and contracts +€29,735
up €29,735 (+19.3%), from €154,235 to €183,970
- Intangible fixed assets -€24,000
down €24,000 (-23.6%), from €101,852 to €77,852
- Deferred charges and accrued income +€21,763
up €21,763 (+2,249%), from €968 to €22,730
- Debts after one year +€105,375
up €105,375 (+121%), from €87,407 to €192,781
- Current portion of long-term debt +€22,843
up €22,843 (+92.5%), from €24,701 to €47,544
- Reserves +€10,795
up €10,795 (+45.9%), from €23,498 to €34,293
- Tax, wage and social debts -€9,040
down €9,040 (-44.5%), from €20,306 to €11,267
of which Taxes: -€6,140
- Other debts +€8,582
up €8,582 (+26.5%), from €32,341 to €40,923
- Other operating charges -€21,292
down €21,292 (-93.5%), from €22,762 to €1,470
- Gross operating margin -€18,716
down €18,716 (-20.9%), from €89,736 to €71,020
- Depreciation +€11,486
up €11,486 (+55.9%), from €20,542 to €32,028
- Financial charges +€7,729
up €7,729 (+45.7%), from €16,927 to €24,656
- Taxes -€3,920
down €3,920 (-60.7%), from €6,459 to €2,538
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €438,228 | €581,911 | +€143,684 | +32.8% |
| Fixed assets | 21/28 | €108,958 | €156,978 | +€48,020 | +44.1% |
| Intangible fixed assets | 21 | €101,852 | €77,852 | -€24,000 | -23.6% |
| Tangible fixed assets | 22/27 | €7,105 | €76,126 | +€69,020 | +971% |
| Plant, machinery and equipment | 23 | €7,105 | €7,949 | +€843 | +11.9% |
| Furniture and vehicles | 24 | - | €68,177 | +€68,177 | |
| Financial fixed assets | 28 | - | €3,000 | +€3,000 | |
| Current assets | 29/58 | €329,270 | €424,933 | +€95,663 | +29.1% |
| Stocks and contracts in progress | 3 | €154,235 | €183,970 | +€29,735 | +19.3% |
| Stocks | 30/36 | €154,235 | €183,970 | +€29,735 | +19.3% |
| Amounts receivable within one year | 40/41 | €156,849 | €200,655 | +€43,806 | +27.9% |
| Trade receivables | 40 | €131,246 | €175,521 | +€44,276 | +33.7% |
| Other amounts receivable | 41 | €25,604 | €25,134 | -€470 | -1.8% |
| Cash at bank and in hand | 54/58 | €17,218 | €17,578 | +€360 | +2.1% |
| Deferred charges and accrued income | 490/1 | €968 | €22,730 | +€21,763 | +2,249% |
| Total equity and liabilities | 10/49 | €438,228 | €581,911 | +€143,684 | +32.8% |
| Equity | 10/15 | €26,498 | €37,293 | +€10,795 | +40.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €23,498 | €34,293 | +€10,795 | +45.9% |
| Distributable reserves | 133 | €23,498 | €34,293 | +€10,795 | +45.9% |
| Amounts payable | 17/49 | €411,730 | €544,618 | +€132,889 | +32.3% |
| Amounts payable after more than one year | 17 | €87,407 | €192,781 | +€105,375 | +121% |
| Financial debts | 170/4 | €87,407 | €192,781 | +€105,375 | +121% |
| Amounts payable within one year | 42/48 | €322,309 | €348,199 | +€25,891 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €24,701 | €47,544 | +€22,843 | +92.5% |
| Financial debts | 43 | €150,000 | €150,000 | = | 0.0% |
| Credit institutions | 430/8 | €150,000 | €150,000 | = | 0.0% |
| Trade debts | 44 | €94,960 | €98,465 | +€3,505 | +3.7% |
| Suppliers | 440/4 | €94,960 | €98,465 | +€3,505 | +3.7% |
| Taxes, remuneration and social security | 45 | €20,306 | €11,267 | -€9,040 | -44.5% |
| Taxes | 450/3 | €17,406 | €11,267 | -€6,140 | -35.3% |
| Remuneration and social security | 454/9 | €2,900 | €0 | -€2,900 | -100% |
| Other amounts payable | 47/48 | €32,341 | €40,923 | +€8,582 | +26.5% |
| Accrued charges and deferred income | 492/3 | €2,014 | €3,638 | +€1,623 | +80.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,542 | €32,028 | +€11,486 | +55.9% |
| Other operating charges | 640/8 | €22,762 | €1,470 | -€21,292 | -93.5% |
| Gross operating margin | 9900 | €89,736 | €71,020 | -€18,716 | -20.9% |
| Operating profit (loss) | 9901 | €46,431 | €37,522 | -€8,909 | -19.2% |
| Financial income | 75/76B | €452 | €468 | +€15 | +3.4% |
| Recurring financial income | 75 | €452 | €468 | +€15 | +3.4% |
| Financial charges | 65/66B | €16,927 | €24,656 | +€7,729 | +45.7% |
| Recurring financial charges | 65 | €16,927 | €24,656 | +€7,729 | +45.7% |
| Profit (loss) for the period before taxes | 9903 | €29,957 | €13,333 | -€16,623 | -55.5% |
| Income taxes | 67/77 | €6,459 | €2,538 | -€3,920 | -60.7% |
| Profit (loss) for the period | 9904 | €23,498 | €10,795 | -€12,703 | -54.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,498 | €10,795 | -€12,703 | -54.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.