DEAN & CO: what changed
DEAN & CO
Largest movements
- Receivables within one year +€19,306
up €19,306 (+86.0%), from €22,461 to €41,767
of which Other amounts receivable: +€11,255
- Tangible fixed assets -€12,296
down €12,296 (-6.4%), from €190,657 to €178,362
of which Plant, machinery and equipment: -€54,043
- Cash -€12,265
down €12,265 (-24.1%), from €50,994 to €38,730
mainly Debts after one year (-€27,772) and Receivables within one year (-€19,306)
- Debts after one year -€27,772
down €27,772 (-33.7%), from €82,395 to €54,622
- Reserves +€26,000
up €26,000 (+33.3%), from €78,000 to €104,000
- Trade debts -€8,865
down €8,865 (-20.8%), from €42,706 to €33,841
- Current portion of long-term debt +€3,213
up €3,213 (+11.3%), from €28,543 to €31,756
- Gross operating margin +€3,131
up €3,131 (+3.8%), from €82,929 to €86,060
- Staff costs +€2,879
up €2,879 (+18.5%), from €15,599 to €18,478
- Financial charges -€1,722
down €1,722 (-25.2%), from €6,826 to €5,104
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €281,720 | €275,729 | -€5,991 | -2.1% |
| Fixed assets | 21/28 | €190,657 | €178,362 | -€12,296 | -6.4% |
| Tangible fixed assets | 22/27 | €190,657 | €178,362 | -€12,296 | -6.4% |
| Land and buildings | 22 | €115,625 | €156,047 | +€40,422 | +35.0% |
| Plant, machinery and equipment | 23 | €75,025 | €20,982 | -€54,043 | -72.0% |
| Furniture and vehicles | 24 | €7 | €1,333 | +€1,326 | +18,011% |
| Current assets | 29/58 | €91,062 | €97,367 | +€6,305 | +6.9% |
| Stocks and contracts in progress | 3 | €15,105 | €14,900 | -€205 | -1.4% |
| Stocks | 30/36 | €15,105 | €14,900 | -€205 | -1.4% |
| Amounts receivable within one year | 40/41 | €22,461 | €41,767 | +€19,306 | +86.0% |
| Trade receivables | 40 | €576 | €8,626 | +€8,051 | +1,399% |
| Other amounts receivable | 41 | €21,885 | €33,140 | +€11,255 | +51.4% |
| Cash at bank and in hand | 54/58 | €50,994 | €38,730 | -€12,265 | -24.1% |
| Deferred charges and accrued income | 490/1 | €2,502 | €1,970 | -€532 | -21.3% |
| Total equity and liabilities | 10/49 | €281,720 | €275,729 | -€5,991 | -2.1% |
| Equity | 10/15 | €119,693 | €146,208 | +€26,515 | +22.2% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €78,000 | €104,000 | +€26,000 | +33.3% |
| Distributable reserves | 133 | €78,000 | €104,000 | +€26,000 | +33.3% |
| Profit (loss) carried forward | 14 | €1,693 | €2,208 | +€515 | +30.4% |
| Amounts payable | 17/49 | €162,027 | €129,521 | -€32,506 | -20.1% |
| Amounts payable after more than one year | 17 | €82,395 | €54,622 | -€27,772 | -33.7% |
| Financial debts | 170/4 | €82,395 | €54,622 | -€27,772 | -33.7% |
| Amounts payable within one year | 42/48 | €79,632 | €74,899 | -€4,734 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €28,543 | €31,756 | +€3,213 | +11.3% |
| Trade debts | 44 | €42,706 | €33,841 | -€8,865 | -20.8% |
| Suppliers | 440/4 | €42,706 | €33,841 | -€8,865 | -20.8% |
| Taxes, remuneration and social security | 45 | €8,384 | €9,302 | +€919 | +11.0% |
| Taxes | 450/3 | €6,995 | €7,863 | +€868 | +12.4% |
| Remuneration and social security | 454/9 | €1,389 | €1,440 | +€51 | +3.7% |
| Remuneration, social security and pensions | 62 | €15,599 | €18,478 | +€2,879 | +18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,308 | €23,917 | +€609 | +2.6% |
| Other operating charges | 640/8 | €2,070 | €2,057 | -€12 | -0.6% |
| Gross operating margin | 9900 | €82,929 | €86,060 | +€3,131 | +3.8% |
| Operating profit (loss) | 9901 | €41,953 | €41,608 | -€345 | -0.8% |
| Financial income | 75/76B | €1,128 | €1,038 | -€90 | -8.0% |
| Recurring financial income | 75 | €1,128 | €1,038 | -€90 | -8.0% |
| Financial charges | 65/66B | €6,826 | €5,104 | -€1,722 | -25.2% |
| Recurring financial charges | 65 | €6,826 | €5,104 | -€1,722 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €36,255 | €37,543 | +€1,287 | +3.6% |
| Income taxes | 67/77 | €11,134 | €11,028 | -€106 | -0.9% |
| Profit (loss) for the period | 9904 | €25,122 | €26,515 | +€1,393 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,122 | €26,515 | +€1,393 | +5.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.