Why Dee Management Company: 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.
Why Dee Management Company
Largest movements
- Cash +€181,124
up €181,124 (+151%), from €119,792 to €300,916
mainly Net result for the year (+€146,898) and Tax, wage and social debts (+€35,840)
- Receivables within one year -€10,802
down €10,802 (-38.5%), from €28,032 to €17,230
of which Trade receivables: -€10,000
- Reserves +€146,898
up €146,898 (+144%), from €101,784 to €248,681
- Tax, wage and social debts +€35,840
up €35,840 (+137%), from €26,134 to €61,974
- Other debts -€12,978
down €12,978 (-78.7%), from €16,486 to €3,508
- Gross operating margin +€102,247
up €102,247 (+95.0%), from €107,625 to €209,872
- Taxes +€39,951
up €39,951 (+181%), from €22,023 to €61,974
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 | €147,824 | €318,146 | +€170,323 | +115% |
| Current assets | 29/58 | €147,824 | €318,146 | +€170,323 | +115% |
| Amounts receivable within one year | 40/41 | €28,032 | €17,230 | -€10,802 | -38.5% |
| Trade receivables | 40 | €27,000 | €17,000 | -€10,000 | -37.0% |
| Other amounts receivable | 41 | €1,032 | €230 | -€802 | -77.7% |
| Cash at bank and in hand | 54/58 | €119,792 | €300,916 | +€181,124 | +151% |
| Total equity and liabilities | 10/49 | €147,824 | €318,146 | +€170,323 | +115% |
| Equity | 10/15 | €102,784 | €249,681 | +€146,898 | +143% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €101,784 | €248,681 | +€146,898 | +144% |
| Distributable reserves | 133 | €101,784 | €248,681 | +€146,898 | +144% |
| Amounts payable | 17/49 | €45,040 | €68,465 | +€23,425 | +52.0% |
| Amounts payable within one year | 42/48 | €45,040 | €68,465 | +€23,425 | +52.0% |
| Trade debts | 44 | €2,420 | €2,983 | +€563 | +23.2% |
| Suppliers | 440/4 | €2,420 | €2,983 | +€563 | +23.2% |
| Taxes, remuneration and social security | 45 | €26,134 | €61,974 | +€35,840 | +137% |
| Taxes | 450/3 | €26,134 | €61,974 | +€35,840 | +137% |
| Other amounts payable | 47/48 | €16,486 | €3,508 | -€12,978 | -78.7% |
| Other operating charges | 640/8 | €64 | €810 | +€746 | +1,169% |
| Gross operating margin | 9900 | €107,625 | €209,872 | +€102,247 | +95.0% |
| Operating profit (loss) | 9901 | €107,562 | €209,062 | +€101,501 | +94.4% |
| Financial charges | 65/66B | €198 | €190 | -€7 | -3.7% |
| Recurring financial charges | 65 | €198 | €190 | -€7 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €107,364 | €208,872 | +€101,508 | +94.5% |
| Income taxes | 67/77 | €22,023 | €61,974 | +€39,951 | +181% |
| Profit (loss) for the period | 9904 | €85,341 | €146,898 | +€61,557 | +72.1% |
| Profit (loss) for the period to be appropriated | 9905 | €85,341 | €146,898 | +€61,557 | +72.1% |
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 29 October 2026 via checked.be.