DEUSE: 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
DEUSE
NACE 62.100, Computer programming
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€69,171
2024 · €108,542-€39,371
Equity
€336,570
2024 · €337,399-€829
Cash
€365,280
2024 · €396,658-€31,378
Balance sheet total
€1.8m
2024 · €1.3m+€455,146
Largest movements
Assets
- Receivables within one year +€496,197
up €496,197 (+91.9%), from €539,883 to €1.0m
of which Trade receivables: +€406,178
- Cash -€31,378
down €31,378 (-7.9%), from €396,658 to €365,280
mainly Receivables within one year (-€496,197) and Contributions, distributions and other (-€70,000)
- Stocks and contracts +€28,284
up €28,284 (+13.0%), from €217,617 to €245,902
- Tangible fixed assets -€26,822
down €26,822 (-36.7%), from €73,047 to €46,225
of which Other tangible fixed assets: -€23,252
Equity and liabilities
- Advances received +€345,174
up €345,174 (+124.9%), from €276,455 to €621,629
- Trade debts +€52,364
up €52,364 (+45.9%), from €113,966 to €166,329
- Short-term financial debts +€36,536
up €36,536 (+23.8%), from €153,710 to €190,246
Income statement
- Staff costs +€306,113
up €306,113 (+15.2%), from €2.0m to €2.3m
- Gross operating margin +€230,931
up €230,931 (+10.1%), from €2.3m to €2.5m
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
€108,542
Gross operating margin
+€230,931
Staff costs
-€306,113
Depreciation
+€7,739
Write-downs
+€17,093
Provisions
+€22,806
Other operating charges
+€11,212
Other operating items
-€24,115
Financial income
-€256
Financial charges
-€12,748
Taxes
+€14,080
Result 2025
€69,171
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
-€121
Investment
+€2,207
Financing
-€33,464
Cash 2024
€396,658
From operations (derived)
-€121
Net result for the year
+€69,171
Depreciation
+€26,025
Stocks and contracts
-€28,284
Receivables within one year
-€496,197
Deferred charges and accrued income
+€9,724
Provisions
+€3,922
Trade debts
+€52,364
Tax, wage and social debts
+€7,980
Advances received
+€345,174
Other debts
+€10,000
Investment (derived)
+€2,207
Investment in fixed assets (net)
+€4,797
Current investments
-€2,590
Financing
-€33,464
Short-term financial debts
+€36,536
Contributions, distributions and other
-€70,000
Cash 2025
€365,280
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,331,111 | €1,786,258 | +€455,146 | +34.2% |
| Fixed assets | 21/28 | €84,572 | €53,750 | -€30,822 | -36.4% |
| Tangible fixed assets | 22/27 | €73,047 | €46,225 | -€26,822 | -36.7% |
| Furniture and vehicles | 24 | €49,795 | €46,225 | -€3,570 | -7.2% |
| Other tangible fixed assets | 26 | €23,252 | - | -€23,252 | |
| Financial fixed assets | 28 | €11,525 | €7,525 | -€4,000 | -34.7% |
| Current assets | 29/58 | €1,246,539 | €1,732,508 | +€485,969 | +39.0% |
| Amounts receivable after more than one year | 29 | €43,999 | €43,999 | = | 0.0% |
| Other amounts receivable | 291 | €43,999 | €43,999 | = | 0.0% |
| Stocks and contracts in progress | 3 | €217,617 | €245,902 | +€28,284 | +13.0% |
| Contracts in progress | 37 | €217,617 | €245,902 | +€28,284 | +13.0% |
| Amounts receivable within one year | 40/41 | €539,883 | €1,036,080 | +€496,197 | +91.9% |
| Trade receivables | 40 | €347,934 | €754,112 | +€406,178 | +116.7% |
| Other amounts receivable | 41 | €191,949 | €281,968 | +€90,019 | +46.9% |
| Current investments | 50/53 | €18,507 | €21,097 | +€2,590 | +14.0% |
| Cash at bank and in hand | 54/58 | €396,658 | €365,280 | -€31,378 | -7.9% |
| Deferred charges and accrued income | 490/1 | €29,875 | €20,150 | -€9,724 | -32.6% |
| Total equity and liabilities | 10/49 | €1,331,111 | €1,786,258 | +€455,146 | +34.2% |
| Equity | 10/15 | €337,399 | €336,570 | -€829 | -0.2% |
| Contributions | 10/11 | €103,600 | €103,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €231,939 | €231,110 | -€829 | -0.4% |
| Provisions and deferred taxes | 16 | €44,976 | €48,898 | +€3,922 | +8.7% |
| Provisions for liabilities and charges | 160/5 | €44,976 | €48,898 | +€3,922 | +8.7% |
| Other liabilities and charges | 164/5 | €44,976 | €48,898 | +€3,922 | +8.7% |
| Amounts payable | 17/49 | €948,737 | €1,400,790 | +€452,053 | +47.6% |
| Amounts payable within one year | 42/48 | €948,737 | €1,400,790 | +€452,053 | +47.6% |
| Financial debts | 43 | €153,710 | €190,246 | +€36,536 | +23.8% |
| Credit institutions | 430/8 | €153,710 | €190,246 | +€36,536 | +23.8% |
| Trade debts | 44 | €113,966 | €166,329 | +€52,364 | +45.9% |
| Suppliers | 440/4 | €113,966 | €166,329 | +€52,364 | +45.9% |
| Advances received on contracts in progress | 46 | €276,455 | €621,629 | +€345,174 | +124.9% |
| Taxes, remuneration and social security | 45 | €344,607 | €352,586 | +€7,980 | +2.3% |
| Taxes | 450/3 | €82,649 | €91,047 | +€8,399 | +10.2% |
| Remuneration and social security | 454/9 | €261,958 | €261,539 | -€419 | -0.2% |
| Other amounts payable | 47/48 | €60,000 | €70,000 | +€10,000 | +16.7% |
| Non-recurring operating income | 76A | €454 | €227 | -€226 | -49.9% |
| Remuneration, social security and pensions | 62 | €2,008,075 | €2,314,188 | +€306,113 | +15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,765 | €26,025 | -€7,739 | -22.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €19,253 | €2,160 | -€17,093 | -88.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €44,976 | €22,169 | -€22,806 | -50.7% |
| Other operating charges | 640/8 | €16,162 | €4,951 | -€11,212 | -69.4% |
| Non-recurring operating charges | 66A | - | €24,115 | +€24,115 | |
| Gross operating margin | 9900 | €2,290,541 | €2,521,472 | +€230,931 | +10.1% |
| Operating profit (loss) | 9901 | €168,310 | €127,863 | -€40,447 | -24.0% |
| Financial income | 75/76B | €334 | €78 | -€256 | -76.7% |
| Recurring financial income | 75 | €334 | €78 | -€256 | -76.7% |
| Financial charges | 65/66B | €14,980 | €27,728 | +€12,748 | +85.1% |
| Recurring financial charges | 65 | €14,980 | €27,728 | +€12,748 | +85.1% |
| Profit (loss) for the period before taxes | 9903 | €153,664 | €100,213 | -€53,451 | -34.8% |
| Income taxes | 67/77 | €45,122 | €31,042 | -€14,080 | -31.2% |
| Profit (loss) for the period | 9904 | €108,542 | €69,171 | -€39,371 | -36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €108,542 | €69,171 | -€39,371 | -36.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.