D.E.K.A.: 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.
D.E.K.A.
Largest movements
- Cash -€288
down €288 (-41.4%), from €696 to €408
mainly Net result for the year (-€12,999)
- Profit (loss) carried forward -€12,999
down €12,999 (-10.5%), from -€124,381 to -€137,380
- Other debts +€12,700
up €12,700 (+1270.0%), from €1,000 to €13,700
- Other operating charges +€5,243
up €5,243 (+113.4%), from €4,623 to €9,866
- Gross operating margin +€52
up €52 (+1.7%), from -€3,139 to -€3,087
- Financial income -€40
down €40 (-89.9%), from €44 to €4
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 | €25,495 | €25,197 | -€297 | -1.2% |
| Fixed assets | 21/28 | €24,789 | €24,789 | = | 0.0% |
| Tangible fixed assets | 22/27 | €24,789 | €24,789 | = | 0.0% |
| Land and buildings | 22 | €24,789 | €24,789 | = | 0.0% |
| Current assets | 29/58 | €705 | €408 | -€297 | -42.2% |
| Amounts receivable within one year | 40/41 | €9 | - | -€9 | |
| Other amounts receivable | 41 | €9 | - | -€9 | |
| Cash at bank and in hand | 54/58 | €696 | €408 | -€288 | -41.4% |
| Total equity and liabilities | 10/49 | €25,495 | €25,197 | -€297 | -1.2% |
| Equity | 10/15 | €24,429 | €11,430 | -€12,999 | -53.2% |
| Contributions | 10/11 | €148,736 | €148,736 | = | 0.0% |
| Outside capital | 11 | €148,736 | €148,736 | = | 0.0% |
| Other | 1109/19 | €148,736 | €148,736 | = | 0.0% |
| Reserves | 13 | €74 | €74 | = | 0.0% |
| Non-distributable reserves | 130/1 | €74 | €74 | = | 0.0% |
| Reserves not available under the articles | 1311 | €74 | €74 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€124,381 | -€137,380 | -€12,999 | -10.5% |
| Amounts payable | 17/49 | €1,066 | €13,767 | +€12,701 | +1191.8% |
| Amounts payable within one year | 42/48 | €1,066 | €13,767 | +€12,701 | +1191.8% |
| Trade debts | 44 | €66 | €67 | +€1 | +2.0% |
| Suppliers | 440/4 | €66 | €67 | +€1 | +2.0% |
| Other amounts payable | 47/48 | €1,000 | €13,700 | +€12,700 | +1270.0% |
| Other operating charges | 640/8 | €4,623 | €9,866 | +€5,243 | +113.4% |
| Gross operating margin | 9900 | -€3,139 | -€3,087 | +€52 | +1.7% |
| Operating profit (loss) | 9901 | -€7,762 | -€12,952 | -€5,191 | -66.9% |
| Financial income | 75/76B | €44 | €4 | -€40 | -89.9% |
| Recurring financial income | 75 | €44 | €4 | -€40 | -89.9% |
| Financial charges | 65/66B | €52 | €50 | -€2 | -4.4% |
| Recurring financial charges | 65 | €52 | €50 | -€2 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,769 | -€12,997 | -€5,228 | -67.3% |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | -€7,769 | -€12,999 | -€5,230 | -67.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,769 | -€12,999 | -€5,230 | -67.3% |
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 8 October 2026 via checked.be.