DEDECKER INVEST: 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 INVEST
Largest movements
- Cash +€38,825
up €38,825 (+228%), from €17,061 to €55,886
mainly Receivables within one year (+€34,010) and Depreciation (+€11,639)
- Receivables within one year -€34,010
down €34,010 (-63.9%), from €53,221 to €19,210
of which Trade receivables: -€36,620
- Reserves +€5,854
up €5,854 (+2.2%), from €265,446 to €271,300
of which Distributable reserves: +€5,854
- Gross operating margin -€9,296
down €9,296 (-21.1%), from €44,024 to €34,728
- Taxes -€2,809
down €2,809 (-24.0%), from €11,699 to €8,890
- Depreciation -€1,308
down €1,308 (-10.1%), from €12,947 to €11,639
- Financial charges +€764
up €764 (+45.1%), from €1,693 to €2,456
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 | €446,166 | €450,907 | +€4,741 | +1.1% |
| Fixed assets | 21/28 | €375,199 | €375,037 | -€162 | 0.0% |
| Tangible fixed assets | 22/27 | €375,199 | €375,037 | -€162 | 0.0% |
| Land and buildings | 22 | €365,330 | €366,115 | +€785 | +0.2% |
| Plant, machinery and equipment | 23 | €9,182 | €8,463 | -€718 | -7.8% |
| Furniture and vehicles | 24 | €687 | €458 | -€229 | -33.3% |
| Current assets | 29/58 | €70,967 | €75,870 | +€4,903 | +6.9% |
| Amounts receivable within one year | 40/41 | €53,221 | €19,210 | -€34,010 | -63.9% |
| Trade receivables | 40 | €53,220 | €16,600 | -€36,620 | -68.8% |
| Other amounts receivable | 41 | €1 | €2,610 | +€2,610 | +283,643% |
| Cash at bank and in hand | 54/58 | €17,061 | €55,886 | +€38,825 | +228% |
| Deferred charges and accrued income | 490/1 | €685 | €774 | +€89 | +12.9% |
| Total equity and liabilities | 10/49 | €446,166 | €450,907 | +€4,741 | +1.1% |
| Equity | 10/15 | €285,446 | €291,300 | +€5,854 | +2.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €265,446 | €271,300 | +€5,854 | +2.2% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €263,446 | €269,300 | +€5,854 | +2.2% |
| Amounts payable | 17/49 | €160,720 | €159,607 | -€1,113 | -0.7% |
| Amounts payable after more than one year | 17 | €152,349 | €152,026 | -€323 | -0.2% |
| Other amounts payable | 178/9 | €152,349 | €152,026 | -€323 | -0.2% |
| Amounts payable within one year | 42/48 | €8,371 | €7,581 | -€790 | -9.4% |
| Trade debts | 44 | €2,934 | €4,404 | +€1,470 | +50.1% |
| Suppliers | 440/4 | €2,934 | €4,404 | +€1,470 | +50.1% |
| Taxes, remuneration and social security | 45 | €5,437 | €3,177 | -€2,260 | -41.6% |
| Taxes | 450/3 | €5,437 | €3,177 | -€2,260 | -41.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,947 | €11,639 | -€1,308 | -10.1% |
| Other operating charges | 640/8 | €6,129 | €5,889 | -€240 | -3.9% |
| Gross operating margin | 9900 | €44,024 | €34,728 | -€9,296 | -21.1% |
| Operating profit (loss) | 9901 | €24,948 | €17,200 | -€7,748 | -31.1% |
| Financial charges | 65/66B | €1,693 | €2,456 | +€764 | +45.1% |
| Recurring financial charges | 65 | €1,693 | €2,456 | +€764 | +45.1% |
| Profit (loss) for the period before taxes | 9903 | €23,256 | €14,744 | -€8,512 | -36.6% |
| Income taxes | 67/77 | €11,699 | €8,890 | -€2,809 | -24.0% |
| Profit (loss) for the period | 9904 | €11,557 | €5,854 | -€5,703 | -49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,557 | €5,854 | -€5,703 | -49.3% |
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 17 October 2026 via checked.be.