DEYFA CONCEPT: 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.
DEYFA CONCEPT
Largest movements
- Cash +€15,015
up €15,015 (+161.4%), from €9,305 to €24,319
mainly Receivables within one year (+€10,410) and Other debts (+€10,101)
- Receivables within one year -€10,410
no longer reported in 2025 (was €10,410)
of which Trade receivables: -€8,034
- Tangible fixed assets -€4,346
down €4,346 (-18.4%), from €23,636 to €19,290
of which Plant, machinery and equipment: -€2,444
- Trade debts -€14,819
down €14,819 (-63.7%), from €23,276 to €8,457
- Other debts +€10,101
up €10,101 (+523.0%), from €1,931 to €12,032
- Tax, wage and social debts +€2,853
up €2,853 (+174.8%), from €1,632 to €4,485
of which Taxes: +€1,653
- Reserves +€2,123
up €2,123 (+13.7%), from €15,511 to €17,634
- Turnover -€42,264
no longer reported in 2025 (was €42,264)
- Purchases and services -€31,506
no longer reported in 2025 (was €31,506)
- Gross operating margin +€14,519
up €14,519 (+135.0%), from €10,757 to €25,277
- Other operating charges +€12,041
up €12,041 (+6003.0%), from €201 to €12,241
- Depreciation +€4,044
up €4,044 (+116.2%), from €3,481 to €7,525
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 | €43,351 | €43,609 | +€258 | +0.6% |
| Fixed assets | 21/28 | €23,636 | €19,290 | -€4,346 | -18.4% |
| Tangible fixed assets | 22/27 | €23,636 | €19,290 | -€4,346 | -18.4% |
| Plant, machinery and equipment | 23 | €9,774 | €7,331 | -€2,444 | -25.0% |
| Furniture and vehicles | 24 | €13,862 | €11,959 | -€1,903 | -13.7% |
| Current assets | 29/58 | €19,715 | €24,319 | +€4,604 | +23.4% |
| Amounts receivable within one year | 40/41 | €10,410 | - | -€10,410 | |
| Trade receivables | 40 | €8,034 | - | -€8,034 | |
| Other amounts receivable | 41 | €2,377 | - | -€2,377 | |
| Cash at bank and in hand | 54/58 | €9,305 | €24,319 | +€15,015 | +161.4% |
| Total equity and liabilities | 10/49 | €43,351 | €43,609 | +€258 | +0.6% |
| Equity | 10/15 | €16,511 | €18,634 | +€2,123 | +12.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €15,511 | €17,634 | +€2,123 | +13.7% |
| Distributable reserves | 133 | €15,511 | €17,634 | +€2,123 | +13.7% |
| Amounts payable | 17/49 | €26,840 | €24,975 | -€1,865 | -6.9% |
| Amounts payable within one year | 42/48 | €26,840 | €24,975 | -€1,865 | -6.9% |
| Trade debts | 44 | €23,276 | €8,457 | -€14,819 | -63.7% |
| Suppliers | 440/4 | €23,276 | €8,457 | -€14,819 | -63.7% |
| Taxes, remuneration and social security | 45 | €1,632 | €4,485 | +€2,853 | +174.8% |
| Taxes | 450/3 | €1,632 | €3,285 | +€1,653 | +101.2% |
| Remuneration and social security | 454/9 | - | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €1,931 | €12,032 | +€10,101 | +523.0% |
| Turnover | 70 | €42,264 | - | -€42,264 | |
| Goods, raw materials, services and sundry goods | 60/61 | €31,506 | - | -€31,506 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,481 | €7,525 | +€4,044 | +116.2% |
| Other operating charges | 640/8 | €201 | €12,241 | +€12,041 | +6003.0% |
| Gross operating margin | 9900 | €10,757 | €25,277 | +€14,519 | +135.0% |
| Operating profit (loss) | 9901 | €7,076 | €5,511 | -€1,565 | -22.1% |
| Financial charges | 65/66B | €64 | €60 | -€4 | -6.4% |
| Recurring financial charges | 65 | €64 | €60 | -€4 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €7,012 | €5,451 | -€1,561 | -22.3% |
| Income taxes | 67/77 | €1,519 | €3,327 | +€1,808 | +119.0% |
| Profit (loss) for the period | 9904 | €5,492 | €2,123 | -€3,369 | -61.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,492 | €2,123 | -€3,369 | -61.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.