JV DEOM Electricité: 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.
JV DEOM Electricité
Largest movements
- Cash +€37,134
new in 2025: €37,134
mainly Depreciation (+€22,143) and Net result for the year (+€20,657)
- Intangible fixed assets -€15,700
down €15,700 (-33.9%), from €46,369 to €30,669
- Tangible fixed assets -€6,443
down €6,443 (-14.2%), from €45,331 to €38,888
of which Furniture and vehicles: -€5,509
- Receivables within one year +€4,906
up €4,906 (+19.9%), from €24,664 to €29,569
of which Other amounts receivable: +€6,022
- Profit (loss) carried forward +€20,657
up €20,657 (+156%), from €13,212 to €33,868
- Trade debts +€13,408
up €13,408 (+255%), from €5,265 to €18,672
- Debts after one year -€11,296
down €11,296 (-22.3%), from €50,644 to €39,348
- Tax, wage and social debts +€4,942
up €4,942 (+50.8%), from €9,726 to €14,668
of which Taxes: +€6,902
- Short-term financial debts -€4,083
no longer reported in 2025 (was €4,083)
- Gross operating margin +€13,454
up €13,454 (+26.1%), from €51,606 to €65,060
- Staff costs +€8,361
up €8,361 (+269%), from €3,105 to €11,465
- Other operating charges -€4,052
down €4,052 (-96.9%), from €4,180 to €128
- Taxes +€1,857
up €1,857 (+34.8%), from €5,343 to €7,200
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 | €116,656 | €136,609 | +€19,953 | +17.1% |
| Fixed assets | 21/28 | €91,700 | €69,557 | -€22,143 | -24.1% |
| Intangible fixed assets | 21 | €46,369 | €30,669 | -€15,700 | -33.9% |
| Tangible fixed assets | 22/27 | €45,331 | €38,888 | -€6,443 | -14.2% |
| Land and buildings | 22 | €38,423 | €37,966 | -€457 | -1.2% |
| Plant, machinery and equipment | 23 | €477 | - | -€477 | |
| Furniture and vehicles | 24 | €6,431 | €922 | -€5,509 | -85.7% |
| Current assets | 29/58 | €24,956 | €67,052 | +€42,095 | +169% |
| Amounts receivable within one year | 40/41 | €24,664 | €29,569 | +€4,906 | +19.9% |
| Trade receivables | 40 | €24,664 | €23,547 | -€1,117 | -4.5% |
| Other amounts receivable | 41 | - | €6,022 | +€6,022 | |
| Cash at bank and in hand | 54/58 | - | €37,134 | +€37,134 | |
| Deferred charges and accrued income | 490/1 | €293 | €349 | +€56 | +19.2% |
| Total equity and liabilities | 10/49 | €116,656 | €136,609 | +€19,953 | +17.1% |
| Equity | 10/15 | €16,212 | €36,868 | +€20,657 | +127% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,212 | €33,868 | +€20,657 | +156% |
| Amounts payable | 17/49 | €100,445 | €99,741 | -€704 | -0.7% |
| Amounts payable after more than one year | 17 | €50,644 | €39,348 | -€11,296 | -22.3% |
| Financial debts | 170/4 | €50,644 | €39,348 | -€11,296 | -22.3% |
| Amounts payable within one year | 42/48 | €49,509 | €60,374 | +€10,864 | +21.9% |
| Current portion of amounts payable after more than one year | 42 | €10,794 | €11,296 | +€502 | +4.6% |
| Financial debts | 43 | €4,083 | - | -€4,083 | |
| Credit institutions | 430/8 | €4,083 | - | -€4,083 | |
| Trade debts | 44 | €5,265 | €18,672 | +€13,408 | +255% |
| Suppliers | 440/4 | €5,265 | €18,672 | +€13,408 | +255% |
| Taxes, remuneration and social security | 45 | €9,726 | €14,668 | +€4,942 | +50.8% |
| Taxes | 450/3 | €7,281 | €14,184 | +€6,902 | +94.8% |
| Remuneration and social security | 454/9 | €2,445 | €484 | -€1,961 | -80.2% |
| Other amounts payable | 47/48 | €19,642 | €15,738 | -€3,904 | -19.9% |
| Accrued charges and deferred income | 492/3 | €292 | €19 | -€273 | -93.5% |
| Remuneration, social security and pensions | 62 | €3,105 | €11,465 | +€8,361 | +269% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,166 | €22,143 | -€23 | -0.1% |
| Other operating charges | 640/8 | €4,180 | €128 | -€4,052 | -96.9% |
| Non-recurring operating charges | 66A | - | €71 | +€71 | |
| Gross operating margin | 9900 | €51,606 | €65,060 | +€13,454 | +26.1% |
| Operating profit (loss) | 9901 | €22,156 | €31,253 | +€9,098 | +41.1% |
| Financial charges | 65/66B | €3,812 | €3,397 | -€415 | -10.9% |
| Recurring financial charges | 65 | €3,812 | €3,397 | -€415 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €18,344 | €27,857 | +€9,513 | +51.9% |
| Income taxes | 67/77 | €5,343 | €7,200 | +€1,857 | +34.8% |
| Profit (loss) for the period | 9904 | €13,001 | €20,657 | +€7,656 | +58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,001 | €20,657 | +€7,656 | +58.9% |
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 30 October 2026 via checked.be.