ALGEMENE BOUWONDERNEMING DEDECKER: 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.
ALGEMENE BOUWONDERNEMING DEDECKER
Largest movements
- Cash +€66,724
up €66,724 (+62.8%), from €106,222 to €172,946
mainly Current investments (+€41,110) and Net result for the year (+€31,191)
- Current investments -€41,110
no longer reported in 2025 (was €41,110)
- Reserves +€31,191
up €31,191 (+29.9%), from €104,429 to €135,621
of which Distributable reserves: +€31,191
- Tax, wage and social debts -€7,513
down €7,513 (-27.2%), from €27,600 to €20,087
of which Taxes: -€10,542
- Trade debts +€6,334
up €6,334 (+21.2%), from €29,837 to €36,171
- Other debts -€3,914
down €3,914 (-7.7%), from €50,619 to €46,705
- Gross operating margin +€53,587
up €53,587 (+85.3%), from €62,832 to €116,419
- Staff costs +€14,900
up €14,900 (+33.2%), from €44,936 to €59,836
- Taxes +€11,978
up €11,978 (+1,054%), from €1,136 to €13,114
- Depreciation -€3,746
down €3,746 (-27.9%), from €13,436 to €9,691
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 | €232,326 | €258,424 | +€26,098 | +11.2% |
| Fixed assets | 21/28 | €23,859 | €23,875 | +€16 | +0.1% |
| Tangible fixed assets | 22/27 | €23,859 | €23,875 | +€16 | +0.1% |
| Plant, machinery and equipment | 23 | €5,447 | €11,218 | +€5,771 | +106% |
| Furniture and vehicles | 24 | €18,413 | €12,657 | -€5,755 | -31.3% |
| Current assets | 29/58 | €208,467 | €234,549 | +€26,082 | +12.5% |
| Stocks and contracts in progress | 3 | €4,000 | €4,000 | = | 0.0% |
| Stocks | 30/36 | €4,000 | €4,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €54,440 | €54,884 | +€444 | +0.8% |
| Trade receivables | 40 | €54,440 | €44,366 | -€10,074 | -18.5% |
| Other amounts receivable | 41 | - | €10,517 | +€10,517 | |
| Current investments | 50/53 | €41,110 | - | -€41,110 | |
| Cash at bank and in hand | 54/58 | €106,222 | €172,946 | +€66,724 | +62.8% |
| Deferred charges and accrued income | 490/1 | €2,694 | €2,719 | +€24 | +0.9% |
| Total equity and liabilities | 10/49 | €232,326 | €258,424 | +€26,098 | +11.2% |
| Equity | 10/15 | €124,269 | €155,461 | +€31,191 | +25.1% |
| Contributions | 10/11 | €19,840 | €19,840 | = | 0.0% |
| Reserves | 13 | €104,429 | €135,621 | +€31,191 | +29.9% |
| Tax-exempt reserves | 132 | €6,210 | €6,210 | = | 0.0% |
| Distributable reserves | 133 | €98,219 | €129,410 | +€31,191 | +31.8% |
| Amounts payable | 17/49 | €108,057 | €102,963 | -€5,094 | -4.7% |
| Amounts payable within one year | 42/48 | €108,057 | €102,963 | -€5,094 | -4.7% |
| Trade debts | 44 | €29,837 | €36,171 | +€6,334 | +21.2% |
| Suppliers | 440/4 | €29,837 | €36,171 | +€6,334 | +21.2% |
| Taxes, remuneration and social security | 45 | €27,600 | €20,087 | -€7,513 | -27.2% |
| Taxes | 450/3 | €20,678 | €10,136 | -€10,542 | -51.0% |
| Remuneration and social security | 454/9 | €6,922 | €9,951 | +€3,029 | +43.8% |
| Other amounts payable | 47/48 | €50,619 | €46,705 | -€3,914 | -7.7% |
| Remuneration, social security and pensions | 62 | €44,936 | €59,836 | +€14,900 | +33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,436 | €9,691 | -€3,746 | -27.9% |
| Other operating charges | 640/8 | €2,415 | €2,619 | +€204 | +8.4% |
| Gross operating margin | 9900 | €62,832 | €116,419 | +€53,587 | +85.3% |
| Operating profit (loss) | 9901 | €2,044 | €44,273 | +€42,229 | +2,066% |
| Financial income | 75/76B | €648 | €559 | -€89 | -13.7% |
| Recurring financial income | 75 | €648 | €559 | -€89 | -13.7% |
| Financial charges | 65/66B | €736 | €527 | -€209 | -28.4% |
| Recurring financial charges | 65 | €736 | €527 | -€209 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €1,956 | €44,306 | +€42,349 | +2,165% |
| Income taxes | 67/77 | €1,136 | €13,114 | +€11,978 | +1,054% |
| Profit (loss) for the period | 9904 | €820 | €31,191 | +€30,372 | +3,705% |
| Profit (loss) for the period to be appropriated | 9905 | €820 | €31,191 | +€30,372 | +3,705% |
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 16 October 2026 via checked.be.