DEDECKER ACCOUNTANTS: 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.
DEDECKER ACCOUNTANTS
Largest movements
- Receivables after one year -€619,998
no longer reported in 2025 (was €619,998)
- Cash +€539,377
up €539,377 (+201%), from €267,998 to €807,375
mainly Receivables after one year (+€619,998) and Depreciation (+€69,993)
- Receivables within one year +€25,175
up €25,175 (+3.4%), from €735,653 to €760,828
of which Other amounts receivable: +€27,144
- Debts after one year -€29,570
down €29,570 (-77.6%), from €38,126 to €8,556
- Trade debts -€29,020
down €29,020 (-43.8%), from €66,288 to €37,268
- Reserves +€23,544
up €23,544 (+1.4%), from €1.6m to €1.7m
- Gross operating margin -€55,436
down €55,436 (-8.9%), from €624,417 to €568,981
- Staff costs -€23,001
down €23,001 (-4.8%), from €479,707 to €456,706
- Taxes -€18,111
down €18,111 (-55.2%), from €32,787 to €14,676
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 | €1,823,489 | €1,773,554 | -€49,935 | -2.7% |
| Fixed assets | 21/28 | €179,225 | €181,041 | +€1,815 | +1.0% |
| Intangible fixed assets | 21 | €48,464 | €32,309 | -€16,155 | -33.3% |
| Tangible fixed assets | 22/27 | €130,761 | €148,731 | +€17,970 | +13.7% |
| Land and buildings | 22 | €61,914 | €42,951 | -€18,963 | -30.6% |
| Plant, machinery and equipment | 23 | €10,378 | €43,688 | +€33,311 | +321% |
| Furniture and vehicles | 24 | €58,470 | €62,092 | +€3,622 | +6.2% |
| Current assets | 29/58 | €1,644,264 | €1,592,514 | -€51,751 | -3.1% |
| Amounts receivable after more than one year | 29 | €619,998 | - | -€619,998 | |
| Other amounts receivable | 291 | €619,998 | - | -€619,998 | |
| Stocks and contracts in progress | 3 | €20 | €37 | +€17 | +84.0% |
| Stocks | 30/36 | €20 | €37 | +€17 | +84.0% |
| Amounts receivable within one year | 40/41 | €735,653 | €760,828 | +€25,175 | +3.4% |
| Trade receivables | 40 | €735,653 | €733,684 | -€1,969 | -0.3% |
| Other amounts receivable | 41 | - | €27,144 | +€27,144 | |
| Cash at bank and in hand | 54/58 | €267,998 | €807,375 | +€539,377 | +201% |
| Deferred charges and accrued income | 490/1 | €20,596 | €24,274 | +€3,678 | +17.9% |
| Total equity and liabilities | 10/49 | €1,823,489 | €1,773,554 | -€49,935 | -2.7% |
| Equity | 10/15 | €1,701,831 | €1,725,375 | +€23,544 | +1.4% |
| Contributions | 10/11 | €66,667 | €66,667 | = | 0.0% |
| Reserves | 13 | €1,635,164 | €1,658,709 | +€23,544 | +1.4% |
| Distributable reserves | 133 | €1,635,164 | €1,658,709 | +€23,544 | +1.4% |
| Amounts payable | 17/49 | €121,659 | €48,179 | -€73,480 | -60.4% |
| Amounts payable after more than one year | 17 | €38,126 | €8,556 | -€29,570 | -77.6% |
| Other amounts payable | 178/9 | €38,126 | €8,556 | -€29,570 | -77.6% |
| Amounts payable within one year | 42/48 | €83,533 | €39,623 | -€43,910 | -52.6% |
| Trade debts | 44 | €66,288 | €37,268 | -€29,020 | -43.8% |
| Suppliers | 440/4 | €66,288 | €37,268 | -€29,020 | -43.8% |
| Taxes, remuneration and social security | 45 | €17,245 | €2,354 | -€14,890 | -86.3% |
| Taxes | 450/3 | €17,245 | €2,354 | -€14,890 | -86.3% |
| Non-recurring operating income | 76A | - | €690 | +€690 | |
| Remuneration, social security and pensions | 62 | €479,707 | €456,706 | -€23,001 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,970 | €69,993 | +€4,023 | +6.1% |
| Other operating charges | 640/8 | €1,735 | €2,440 | +€705 | +40.7% |
| Gross operating margin | 9900 | €624,417 | €568,981 | -€55,436 | -8.9% |
| Operating profit (loss) | 9901 | €77,005 | €39,841 | -€37,164 | -48.3% |
| Financial income | 75/76B | €981 | €72 | -€909 | -92.7% |
| Recurring financial income | 75 | €981 | €72 | -€909 | -92.7% |
| Financial charges | 65/66B | €2,846 | €1,693 | -€1,153 | -40.5% |
| Recurring financial charges | 65 | €2,846 | €1,693 | -€1,153 | -40.5% |
| Profit (loss) for the period before taxes | 9903 | €75,140 | €38,220 | -€36,919 | -49.1% |
| Income taxes | 67/77 | €32,787 | €14,676 | -€18,111 | -55.2% |
| Profit (loss) for the period | 9904 | €42,353 | €23,544 | -€18,808 | -44.4% |
| Transfer from tax-exempt reserves | 789 | €18,750 | - | -€18,750 | |
| Profit (loss) for the period to be appropriated | 9905 | €61,103 | €23,544 | -€37,558 | -61.5% |
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 15 October 2026 via checked.be.