DEDECKER CONSULTING: 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 CONSULTING
Largest movements
- Tangible fixed assets +€28,304
up €28,304 (+7.8%), from €364,866 to €393,170
of which Other tangible fixed assets: +€42,830
- Other debts +€80,106
new in 2025: €80,106
- Reserves -€63,067
down €63,067 (-37.6%), from €167,660 to €104,593
- Debts after one year +€27,533
up €27,533 (+12.6%), from €217,907 to €245,440
- Trade debts -€9,166
down €9,166 (-85.0%), from €10,783 to €1,618
- Current portion of long-term debt -€6,461
down €6,461 (-22.3%), from €28,928 to €22,467
- Gross operating margin +€23,933
up €23,933 (+69.5%), from €34,447 to €58,379
- Depreciation +€6,608
up €6,608 (+34.1%), from €19,385 to €25,993
- Taxes +€3,215
up €3,215 (+94.7%), from €3,393 to €6,608
- Financial charges +€1,343
up €1,343 (+22.7%), from €5,918 to €7,261
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 | €455,817 | €482,257 | +€26,440 | +5.8% |
| Fixed assets | 21/28 | €364,866 | €393,170 | +€28,304 | +7.8% |
| Tangible fixed assets | 22/27 | €364,866 | €393,170 | +€28,304 | +7.8% |
| Land and buildings | 22 | €299,007 | €290,269 | -€8,737 | -2.9% |
| Plant, machinery and equipment | 23 | €766 | €145 | -€621 | -81.1% |
| Furniture and vehicles | 24 | €31,539 | €26,372 | -€5,167 | -16.4% |
| Other tangible fixed assets | 26 | €33,554 | €76,384 | +€42,830 | +128% |
| Current assets | 29/58 | €90,951 | €89,087 | -€1,864 | -2.0% |
| Amounts receivable within one year | 40/41 | €30,612 | €30,956 | +€344 | +1.1% |
| Trade receivables | 40 | €14,290 | €15,700 | +€1,410 | +9.9% |
| Other amounts receivable | 41 | €16,322 | €15,256 | -€1,066 | -6.5% |
| Current investments | 50/53 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €60,089 | €57,174 | -€2,915 | -4.9% |
| Deferred charges and accrued income | 490/1 | - | €708 | +€708 | |
| Total equity and liabilities | 10/49 | €455,817 | €482,257 | +€26,440 | +5.8% |
| Equity | 10/15 | €186,260 | €123,193 | -€63,067 | -33.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €167,660 | €104,593 | -€63,067 | -37.6% |
| Distributable reserves | 133 | €167,660 | €104,593 | -€63,067 | -37.6% |
| Amounts payable | 17/49 | €269,557 | €359,064 | +€89,507 | +33.2% |
| Amounts payable after more than one year | 17 | €217,907 | €245,440 | +€27,533 | +12.6% |
| Financial debts | 170/4 | €217,907 | €245,440 | +€27,533 | +12.6% |
| Amounts payable within one year | 42/48 | €50,012 | €111,983 | +€61,972 | +124% |
| Current portion of amounts payable after more than one year | 42 | €28,928 | €22,467 | -€6,461 | -22.3% |
| Trade debts | 44 | €10,783 | €1,618 | -€9,166 | -85.0% |
| Suppliers | 440/4 | €10,783 | €1,618 | -€9,166 | -85.0% |
| Taxes, remuneration and social security | 45 | €10,300 | €7,794 | -€2,507 | -24.3% |
| Taxes | 450/3 | €10,300 | €7,794 | -€2,507 | -24.3% |
| Other amounts payable | 47/48 | - | €80,106 | +€80,106 | |
| Accrued charges and deferred income | 492/3 | €1,639 | €1,641 | +€2 | +0.1% |
| Non-recurring operating income | 76A | €5,133 | - | -€5,133 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,385 | €25,993 | +€6,608 | +34.1% |
| Other operating charges | 640/8 | €1,937 | €2,052 | +€115 | +5.9% |
| Gross operating margin | 9900 | €34,447 | €58,379 | +€23,933 | +69.5% |
| Operating profit (loss) | 9901 | €13,125 | €30,335 | +€17,210 | +131% |
| Financial income | 75/76B | €578 | €573 | -€5 | -0.8% |
| Recurring financial income | 75 | €578 | €573 | -€5 | -0.8% |
| Financial charges | 65/66B | €5,918 | €7,261 | +€1,343 | +22.7% |
| Recurring financial charges | 65 | €5,918 | €7,261 | +€1,343 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | €7,784 | €23,647 | +€15,863 | +204% |
| Income taxes | 67/77 | €3,393 | €6,608 | +€3,215 | +94.7% |
| Profit (loss) for the period | 9904 | €4,391 | €17,039 | +€12,648 | +288% |
| Profit (loss) for the period to be appropriated | 9905 | €4,391 | €17,039 | +€12,648 | +288% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.