DE DEKEN: 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 DEKEN
Largest movements
- Cash -€56,329
down €56,329 (-65.3%), from €86,226 to €29,897
mainly Investment in fixed assets (net) (-€16,917) and Debts after one year (-€14,422)
- Receivables within one year +€7,962
up €7,962 (+663%), from €1,200 to €9,162
of which Trade receivables: +€4,962
- Tangible fixed assets +€6,846
up €6,846 (+4.0%), from €169,980 to €176,826
of which Furniture and vehicles: +€7,138
- Debts after one year -€14,422
down €14,422 (-16.0%), from €90,134 to €75,712
- Profit (loss) carried forward -€9,509
down €9,509 (-12.1%), from €78,487 to €68,978
- Other debts -€9,366
down €9,366 (-30.3%), from €30,891 to €21,525
- Trade debts -€8,286
down €8,286 (-93.6%), from €8,851 to €566
- Gross operating margin -€28,478
down €28,478 (-94.0%), from €30,295 to €1,817
- Depreciation +€4,601
up €4,601 (+84.1%), from €5,470 to €10,071
- Financial charges -€3,190
down €3,190 (-94.1%), from €3,390 to €200
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 | €257,506 | €215,984 | -€41,522 | -16.1% |
| Fixed assets | 21/28 | €170,080 | €176,926 | +€6,846 | +4.0% |
| Tangible fixed assets | 22/27 | €169,980 | €176,826 | +€6,846 | +4.0% |
| Land and buildings | 22 | €168,376 | €168,751 | +€375 | +0.2% |
| Plant, machinery and equipment | 23 | €1,604 | €938 | -€666 | -41.5% |
| Furniture and vehicles | 24 | - | €7,138 | +€7,138 | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €87,426 | €39,058 | -€48,368 | -55.3% |
| Amounts receivable within one year | 40/41 | €1,200 | €9,162 | +€7,962 | +663% |
| Trade receivables | 40 | €1,200 | €6,162 | +€4,962 | +413% |
| Other amounts receivable | 41 | - | €3,000 | +€3,000 | |
| Cash at bank and in hand | 54/58 | €86,226 | €29,897 | -€56,329 | -65.3% |
| Total equity and liabilities | 10/49 | €257,506 | €215,984 | -€41,522 | -16.1% |
| Equity | 10/15 | €113,269 | €103,760 | -€9,509 | -8.4% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €9,992 | €9,992 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €7,513 | €7,513 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,487 | €68,978 | -€9,509 | -12.1% |
| Amounts payable | 17/49 | €144,237 | €112,224 | -€32,012 | -22.2% |
| Amounts payable after more than one year | 17 | €90,134 | €75,712 | -€14,422 | -16.0% |
| Financial debts | 170/4 | €90,134 | €75,712 | -€14,422 | -16.0% |
| Amounts payable within one year | 42/48 | €54,103 | €36,512 | -€17,591 | -32.5% |
| Financial debts | 43 | €14,361 | €14,422 | +€61 | +0.4% |
| Credit institutions | 430/8 | €14,361 | €14,422 | +€61 | +0.4% |
| Trade debts | 44 | €8,851 | €566 | -€8,286 | -93.6% |
| Suppliers | 440/4 | €8,851 | €566 | -€8,286 | -93.6% |
| Other amounts payable | 47/48 | €30,891 | €21,525 | -€9,366 | -30.3% |
| Non-recurring operating income | 76A | €57,922 | - | -€57,922 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,470 | €10,071 | +€4,601 | +84.1% |
| Other operating charges | 640/8 | €1,254 | €1,055 | -€199 | -15.9% |
| Gross operating margin | 9900 | €30,295 | €1,817 | -€28,478 | -94.0% |
| Operating profit (loss) | 9901 | €23,572 | -€9,309 | -€32,881 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,390 | €200 | -€3,190 | -94.1% |
| Recurring financial charges | 65 | €3,390 | €200 | -€3,190 | -94.1% |
| Profit (loss) for the period before taxes | 9903 | €20,182 | -€9,509 | -€29,691 | |
| Profit (loss) for the period | 9904 | €20,182 | -€9,509 | -€29,691 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,182 | -€9,509 | -€29,691 |
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 14 October 2026 via checked.be.