DEYSTERE: 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.
DEYSTERE
Largest movements
- Cash -€21,979
down €21,979 (-56.9%), from €38,641 to €16,661
mainly Other debts (-€21,676) and Tax, wage and social debts (-€7,510)
- Tangible fixed assets -€17,627
down €17,627 (-35.0%), from €50,300 to €32,673
of which Land and buildings: -€9,583
- Receivables within one year +€2,651
up €2,651 (+12.1%), from €21,986 to €24,636
of which Trade receivables: +€1,608
- Other debts -€21,676
down €21,676 (-28.0%), from €77,504 to €55,828
- Tax, wage and social debts -€7,510
down €7,510 (-89.4%), from €8,397 to €887
- Accrued charges and deferred income -€7,069
down €7,069 (-38.7%), from €18,270 to €11,201
- Trade debts -€1,529
down €1,529 (-28.7%), from €5,334 to €3,806
- Gross operating margin +€8,617
up €8,617 (+47.4%), from €18,177 to €26,794
- Other operating charges +€2,831
up €2,831 (+162.7%), from €1,740 to €4,571
- Taxes +€401
new in 2025: €401
- Depreciation +€297
up €297 (+1.4%), from €20,667 to €20,964
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 | €114,106 | €76,918 | -€37,188 | -32.6% |
| Fixed assets | 21/28 | €50,300 | €32,673 | -€17,627 | -35.0% |
| Tangible fixed assets | 22/27 | €50,300 | €32,673 | -€17,627 | -35.0% |
| Land and buildings | 22 | €31,119 | €21,536 | -€9,583 | -30.8% |
| Furniture and vehicles | 24 | €15,826 | €8,137 | -€7,689 | -48.6% |
| Other tangible fixed assets | 26 | €3,355 | €3,000 | -€355 | -10.6% |
| Current assets | 29/58 | €63,806 | €44,245 | -€19,561 | -30.7% |
| Stocks and contracts in progress | 3 | €2,678 | €2,506 | -€172 | -6.4% |
| Stocks | 30/36 | €2,678 | €2,506 | -€172 | -6.4% |
| Amounts receivable within one year | 40/41 | €21,986 | €24,636 | +€2,651 | +12.1% |
| Trade receivables | 40 | €6,299 | €7,906 | +€1,608 | +25.5% |
| Other amounts receivable | 41 | €15,687 | €16,730 | +€1,043 | +6.6% |
| Cash at bank and in hand | 54/58 | €38,641 | €16,661 | -€21,979 | -56.9% |
| Deferred charges and accrued income | 490/1 | €501 | €442 | -€60 | -11.9% |
| Total equity and liabilities | 10/49 | €114,106 | €76,918 | -€37,188 | -32.6% |
| Equity | 10/15 | €4,601 | €5,197 | +€596 | +13.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,859 | -€15,263 | +€596 | +3.8% |
| Amounts payable | 17/49 | €109,505 | €71,721 | -€37,784 | -34.5% |
| Amounts payable within one year | 42/48 | €91,235 | €60,520 | -€30,714 | -33.7% |
| Trade debts | 44 | €5,334 | €3,806 | -€1,529 | -28.7% |
| Suppliers | 440/4 | €5,334 | €3,806 | -€1,529 | -28.7% |
| Taxes, remuneration and social security | 45 | €8,397 | €887 | -€7,510 | -89.4% |
| Taxes | 450/3 | €8,397 | €887 | -€7,510 | -89.4% |
| Other amounts payable | 47/48 | €77,504 | €55,828 | -€21,676 | -28.0% |
| Accrued charges and deferred income | 492/3 | €18,270 | €11,201 | -€7,069 | -38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,667 | €20,964 | +€297 | +1.4% |
| Other operating charges | 640/8 | €1,740 | €4,571 | +€2,831 | +162.7% |
| Gross operating margin | 9900 | €18,177 | €26,794 | +€8,617 | +47.4% |
| Operating profit (loss) | 9901 | -€4,230 | €1,259 | +€5,489 | |
| Financial income | 75/76B | €0 | €3 | +€3 | +13200.0% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +13200.0% |
| Financial charges | 65/66B | €333 | €265 | -€68 | -20.4% |
| Recurring financial charges | 65 | €333 | €265 | -€68 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,562 | €997 | +€5,559 | |
| Income taxes | 67/77 | - | €401 | +€401 | |
| Profit (loss) for the period | 9904 | -€4,562 | €596 | +€5,158 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,562 | €596 | +€5,158 |
Source: filed annual accounts (NBB), fiscal years ended 1 July 2024 and 1 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.