DECHIMEX: 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.
DECHIMEX
Largest movements
- Receivables within one year -€672,261
down €672,261 (-48.8%), from €1.4m to €704,813
of which Trade receivables: -€673,215
- Cash +€145,754
up €145,754 (+1196.1%), from €12,186 to €157,940
mainly Receivables within one year (+€672,261) and Trade debts (+€7,735)
- Deferred charges and accrued income +€59,024
up €59,024 (+127.6%), from €46,253 to €105,277
- Short-term financial debts -€435,248
down €435,248 (-52.2%), from €834,248 to €399,000
of which Credit institutions: -€235,248
- Reserves -€40,000
down €40,000 (-24.9%), from €160,581 to €120,581
of which Distributable reserves: -€40,000
- Gross operating margin +€104,221
up €104,221, from -€23,552 to €80,669
- Financial income -€41,863
down €41,863 (-99.0%), from €42,266 to €402
- Financial charges +€24,624
up €24,624 (+46.9%), from €52,461 to €77,085
- Other operating charges -€2,213
down €2,213 (-59.2%), from €3,740 to €1,527
- Depreciation -€1,153
down €1,153 (-79.7%), from €1,447 to €294
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 | €1,448,313 | €981,711 | -€466,602 | -32.2% |
| Fixed assets | 21/28 | €12,800 | €13,681 | +€881 | +6.9% |
| Tangible fixed assets | 22/27 | €0 | €881 | +€881 | |
| Furniture and vehicles | 24 | €0 | €881 | +€881 | |
| Financial fixed assets | 28 | €12,800 | €12,800 | = | 0.0% |
| Current assets | 29/58 | €1,435,513 | €968,030 | -€467,483 | -32.6% |
| Amounts receivable within one year | 40/41 | €1,377,075 | €704,813 | -€672,261 | -48.8% |
| Trade receivables | 40 | €1,374,706 | €701,491 | -€673,215 | -49.0% |
| Other amounts receivable | 41 | €2,369 | €3,323 | +€954 | +40.3% |
| Cash at bank and in hand | 54/58 | €12,186 | €157,940 | +€145,754 | +1196.1% |
| Deferred charges and accrued income | 490/1 | €46,253 | €105,277 | +€59,024 | +127.6% |
| Total equity and liabilities | 10/49 | €1,448,313 | €981,711 | -€466,602 | -32.2% |
| Equity | 10/15 | €604,200 | €565,745 | -€38,455 | -6.4% |
| Contributions | 10/11 | €85,000 | €85,000 | = | 0.0% |
| Capital | 10 | €85,000 | €85,000 | = | 0.0% |
| Issued capital | 100 | €85,000 | €85,000 | = | 0.0% |
| Reserves | 13 | €160,581 | €120,581 | -€40,000 | -24.9% |
| Non-distributable reserves | 130/1 | €8,500 | €8,500 | = | 0.0% |
| Legal reserve | 130 | €8,500 | €8,500 | = | 0.0% |
| Distributable reserves | 133 | €152,081 | €112,081 | -€40,000 | -26.3% |
| Profit (loss) carried forward | 14 | €358,619 | €360,164 | +€1,545 | +0.4% |
| Amounts payable | 17/49 | €844,113 | €415,966 | -€428,147 | -50.7% |
| Amounts payable within one year | 42/48 | €838,478 | €410,956 | -€427,522 | -51.0% |
| Financial debts | 43 | €834,248 | €399,000 | -€435,248 | -52.2% |
| Credit institutions | 430/8 | €235,248 | - | -€235,248 | |
| Other loans | 439 | €599,000 | €399,000 | -€200,000 | -33.4% |
| Trade debts | 44 | €3,309 | €11,043 | +€7,735 | +233.8% |
| Suppliers | 440/4 | €3,309 | €11,043 | +€7,735 | +233.8% |
| Taxes, remuneration and social security | 45 | €921 | €913 | -€9 | -0.9% |
| Taxes | 450/3 | €921 | €913 | -€9 | -0.9% |
| Accrued charges and deferred income | 492/3 | €5,635 | €5,010 | -€625 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,447 | €294 | -€1,153 | -79.7% |
| Other operating charges | 640/8 | €3,740 | €1,527 | -€2,213 | -59.2% |
| Non-recurring operating charges | 66A | €137 | €296 | +€159 | +116.1% |
| Gross operating margin | 9900 | -€23,552 | €80,669 | +€104,221 | |
| Operating profit (loss) | 9901 | -€28,876 | €78,552 | +€107,428 | |
| Financial income | 75/76B | €42,266 | €402 | -€41,863 | -99.0% |
| Recurring financial income | 75 | €42,266 | €402 | -€41,863 | -99.0% |
| Financial charges | 65/66B | €52,461 | €77,085 | +€24,624 | +46.9% |
| Recurring financial charges | 65 | €52,461 | €77,085 | +€24,624 | +46.9% |
| Profit (loss) for the period before taxes | 9903 | -€39,072 | €1,869 | +€40,941 | |
| Income taxes | 67/77 | €432 | €324 | -€108 | -24.9% |
| Profit (loss) for the period | 9904 | -€39,503 | €1,545 | +€41,048 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,503 | €1,545 | +€41,048 |
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 4 October 2026 via checked.be.