3 DeKan C.: 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.
3 DeKan C.
Largest movements
- Tangible fixed assets -€4,467
no longer reported in 2025 (was €4,467)
- Receivables within one year -€2,756
down €2,756 (-24.9%), from €11,076 to €8,320
of which Trade receivables: -€3,192
- Deferred charges and accrued income -€1,395
down €1,395 (-84.7%), from €1,647 to €251
- Profit (loss) carried forward -€4,687
new in 2025: -€4,687
- Other debts -€3,150
down €3,150 (-42.9%), from €7,346 to €4,197
- Tax, wage and social debts -€626
down €626 (-15.8%), from €3,951 to €3,325
- Gross operating margin -€13,796
down €13,796 (-75.0%), from €18,392 to €4,596
- Other operating charges +€5,152
up €5,152 (+608.5%), from €847 to €5,998
- Taxes -€4,776
down €4,776 (-64.1%), from €7,453 to €2,676
- Financial charges +€1,336
up €1,336 (+1370.7%), from €97 to €1,433
- Financial income +€825
new in 2025: €825
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 | €61,045 | €52,506 | -€8,539 | -14.0% |
| Fixed assets | 21/28 | €4,467 | - | -€4,467 | |
| Tangible fixed assets | 22/27 | €4,467 | - | -€4,467 | |
| Furniture and vehicles | 24 | €4,467 | - | -€4,467 | |
| Current assets | 29/58 | €56,578 | €52,506 | -€4,072 | -7.2% |
| Amounts receivable within one year | 40/41 | €11,076 | €8,320 | -€2,756 | -24.9% |
| Trade receivables | 40 | €10,941 | €7,749 | -€3,192 | -29.2% |
| Other amounts receivable | 41 | €135 | €571 | +€436 | +322.3% |
| Current investments | 50/53 | €40,000 | €40,577 | +€577 | +1.4% |
| Cash at bank and in hand | 54/58 | €3,855 | €3,357 | -€498 | -12.9% |
| Deferred charges and accrued income | 490/1 | €1,647 | €251 | -€1,395 | -84.7% |
| Total equity and liabilities | 10/49 | €61,045 | €52,506 | -€8,539 | -14.0% |
| Equity | 10/15 | €49,603 | €44,916 | -€4,687 | -9.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €46,603 | €46,603 | = | 0.0% |
| Distributable reserves | 133 | €46,603 | €46,603 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,687 | -€4,687 | |
| Amounts payable | 17/49 | €11,442 | €7,590 | -€3,852 | -33.7% |
| Amounts payable within one year | 42/48 | €11,442 | €7,590 | -€3,852 | -33.7% |
| Trade debts | 44 | €145 | €68 | -€76 | -52.8% |
| Suppliers | 440/4 | €145 | €68 | -€76 | -52.8% |
| Taxes, remuneration and social security | 45 | €3,951 | €3,325 | -€626 | -15.8% |
| Taxes | 450/3 | €3,951 | €3,325 | -€626 | -15.8% |
| Other amounts payable | 47/48 | €7,346 | €4,197 | -€3,150 | -42.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €821 | - | -€821 | |
| Other operating charges | 640/8 | €847 | €5,998 | +€5,152 | +608.5% |
| Gross operating margin | 9900 | €18,392 | €4,596 | -€13,796 | -75.0% |
| Operating profit (loss) | 9901 | €16,725 | -€1,402 | -€18,127 | |
| Financial income | 75/76B | - | €825 | +€825 | |
| Recurring financial income | 75 | - | €825 | +€825 | |
| Financial charges | 65/66B | €97 | €1,433 | +€1,336 | +1370.7% |
| Recurring financial charges | 65 | €97 | €1,433 | +€1,336 | +1370.7% |
| Profit (loss) for the period before taxes | 9903 | €16,627 | -€2,010 | -€18,638 | |
| Income taxes | 67/77 | €7,453 | €2,676 | -€4,776 | -64.1% |
| Profit (loss) for the period | 9904 | €9,175 | -€4,687 | -€13,862 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,175 | -€4,687 | -€13,862 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.