DE DECKER Emergency: 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.
DE DECKER Emergency
Largest movements
- Current investments +€52,000
up €52,000 (+41.5%), from €125,421 to €177,421
- Cash -€49,245
down €49,245 (-39.5%), from €124,540 to €75,295
mainly Current investments (-€52,000) and Receivables within one year (-€14,062)
- Receivables within one year +€14,062
up €14,062 (+51.9%), from €27,094 to €41,157
- Tangible fixed assets -€10,057
down €10,057 (-19.1%), from €52,707 to €42,651
- Deferred charges and accrued income +€5,139
up €5,139 (+18.0%), from €28,601 to €33,740
- Reserves +€31,001
up €31,001 (+11.0%), from €282,489 to €313,490
of which Distributable reserves: +€31,001
- Debts after one year -€12,040
down €12,040 (-56.2%), from €21,437 to €9,398
- Short-term financial debts -€10,434
no longer reported in 2025 (was €10,434)
- Trade debts +€6,658
up €6,658 (+203%), from €3,287 to €9,945
- Gross operating margin -€20,846
down €20,846 (-23.0%), from €90,664 to €69,818
- Depreciation +€6,756
up €6,756 (+165%), from €4,085 to €10,842
- Taxes +€1,647
up €1,647 (+6.5%), from €25,334 to €26,980
- Financial income +€1,341
up €1,341 (+3,245%), from €41 to €1,383
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 | €358,431 | €370,330 | +€11,899 | +3.3% |
| Fixed assets | 21/28 | €52,775 | €42,719 | -€10,057 | -19.1% |
| Tangible fixed assets | 22/27 | €52,707 | €42,651 | -€10,057 | -19.1% |
| Furniture and vehicles | 24 | €52,707 | €42,651 | -€10,057 | -19.1% |
| Financial fixed assets | 28 | €68 | €68 | = | 0.0% |
| Current assets | 29/58 | €305,656 | €327,612 | +€21,956 | +7.2% |
| Amounts receivable within one year | 40/41 | €27,094 | €41,157 | +€14,062 | +51.9% |
| Other amounts receivable | 41 | €27,094 | €41,157 | +€14,062 | +51.9% |
| Current investments | 50/53 | €125,421 | €177,421 | +€52,000 | +41.5% |
| Cash at bank and in hand | 54/58 | €124,540 | €75,295 | -€49,245 | -39.5% |
| Deferred charges and accrued income | 490/1 | €28,601 | €33,740 | +€5,139 | +18.0% |
| Total equity and liabilities | 10/49 | €358,431 | €370,330 | +€11,899 | +3.3% |
| Equity | 10/15 | €307,947 | €338,948 | +€31,001 | +10.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €282,489 | €313,490 | +€31,001 | +11.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €280,629 | €311,630 | +€31,001 | +11.0% |
| Profit (loss) carried forward | 14 | €6,859 | €6,859 | = | 0.0% |
| Amounts payable | 17/49 | €50,484 | €31,382 | -€19,102 | -37.8% |
| Amounts payable after more than one year | 17 | €21,437 | €9,398 | -€12,040 | -56.2% |
| Financial debts | 170/4 | €21,437 | €9,398 | -€12,040 | -56.2% |
| Amounts payable within one year | 42/48 | €27,419 | €21,984 | -€5,435 | -19.8% |
| Current portion of amounts payable after more than one year | 42 | €11,699 | €12,040 | +€341 | +2.9% |
| Financial debts | 43 | €10,434 | - | -€10,434 | |
| Credit institutions | 430/8 | €10,434 | - | -€10,434 | |
| Trade debts | 44 | €3,287 | €9,945 | +€6,658 | +203% |
| Suppliers | 440/4 | €3,287 | €9,945 | +€6,658 | +203% |
| Taxes, remuneration and social security | 45 | €2,000 | - | -€2,000 | |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Accrued charges and deferred income | 492/3 | €1,627 | - | -€1,627 | |
| Non-recurring operating income | 76A | €5,756 | - | -€5,756 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,085 | €10,842 | +€6,756 | +165% |
| Other operating charges | 640/8 | €184 | €949 | +€765 | +417% |
| Gross operating margin | 9900 | €90,664 | €69,818 | -€20,846 | -23.0% |
| Operating profit (loss) | 9901 | €86,395 | €58,028 | -€28,367 | -32.8% |
| Financial income | 75/76B | €41 | €1,383 | +€1,341 | +3,245% |
| Recurring financial income | 75 | €41 | €1,383 | +€1,341 | +3,245% |
| Financial charges | 65/66B | €1,478 | €1,430 | -€49 | -3.3% |
| Recurring financial charges | 65 | €1,478 | €1,430 | -€49 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €84,958 | €57,981 | -€26,977 | -31.8% |
| Income taxes | 67/77 | €25,334 | €26,980 | +€1,647 | +6.5% |
| Profit (loss) for the period | 9904 | €59,625 | €31,001 | -€28,624 | -48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €59,625 | €31,001 | -€28,624 | -48.0% |
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.