Dedecker Precision Mechanics: 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.
What changed
Dedecker Precision Mechanics
NACE 25.530, Machining of metals
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€113,853
2024 · -€58,968+€172,821
Equity
€3.8m
2024 · €3.7m+€56,135
Cash
€627,960
2024 · €709,311-€81,351
Balance sheet total
€15.5m
2024 · €16.2m-€691,385
Largest movements
Assets
- Tangible fixed assets -€911,524
down €911,524 (-17.8%), from €5.1m to €4.2m
of which Leasing and similar rights: -€500,978
- Receivables within one year +€776,753
up €776,753 (+23.9%), from €3.2m to €4.0m
of which Trade receivables: +€874,415
- Intangible fixed assets -€242,222
down €242,222 (-48.8%), from €496,618 to €254,396
- Stocks and contracts -€234,541
down €234,541 (-9.1%), from €2.6m to €2.3m
Equity and liabilities
- Debts after one year -€1.4m
down €1.4m (-24.4%), from €5.7m to €4.3m
of which Financial debts: -€1.4m
- Trade debts +€719,901
up €719,901 (+53.8%), from €1.3m to €2.1m
Income statement
- Turnover -€777,422
down €777,422 (-5.6%), from €13.8m to €13.0m
- Services and other goods -€308,076
down €308,076 (-9.5%), from €3.2m to €2.9m
- Goods and materials +€209,727
up €209,727 (+5.2%), from €4.0m to €4.3m
of which Change in stocks: decrease (increase): +€112,196
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.
Result 2024
-€58,968
Turnover
-€777,422
Other operating income
-€132,126
Goods and materials
-€209,727
Services and other goods
+€308,076
Staff costs
+€82,657
Depreciation
+€87,541
Write-downs
-€36,698
Other operating charges
+€48,396
Other operating items
+€747,781
Financial income
-€261
Financial charges
+€61,776
Taxes
-€6,581
Deferred taxes and other
-€592
Result 2025
€113,853
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.7m
Investment
-€227,752
Financing
-€1.5m
Cash 2024
€709,311
From operations (derived)
+€1.7m
Net result for the year
+€113,853
Depreciation
+€1.4m
Stocks and contracts
+€234,541
Receivables within one year
-€776,753
Smaller working-capital items
-€5,147
Trade debts
+€719,901
Tax, wage and social debts
+€18,294
Investment (derived)
-€227,752
Investment in fixed assets (net)
-€227,752
Financing
-€1.5m
Debts after one year
-€1.4m
Current portion of long-term debt
-€91,789
Short-term financial debts
-€4,129
Contributions, distributions and other
-€57,718
Cash 2025
€627,960
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,161,038 | €15,469,652 | -€691,385 | -4.3% |
| Fixed assets | 21/28 | €5,622,010 | €4,468,265 | -€1.2m | -20.5% |
| Intangible fixed assets | 21 | €496,618 | €254,396 | -€242,222 | -48.8% |
| Tangible fixed assets | 22/27 | €5,125,392 | €4,213,869 | -€911,524 | -17.8% |
| Land and buildings | 22 | €431,279 | €371,454 | -€59,825 | -13.9% |
| Plant, machinery and equipment | 23 | €1,438,311 | €1,086,775 | -€351,536 | -24.4% |
| Furniture and vehicles | 24 | €7,852 | €8,667 | +€815 | +10.4% |
| Leasing and similar rights | 25 | €3,247,950 | €2,746,972 | -€500,978 | -15.4% |
| Current assets | 29/58 | €10,539,027 | €11,001,388 | +€462,361 | +4.4% |
| Amounts receivable after more than one year | 29 | €4,000,000 | €4,000,000 | = | 0.0% |
| Other amounts receivable | 291 | €4,000,000 | €4,000,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,571,461 | €2,336,919 | -€234,541 | -9.1% |
| Stocks | 30/36 | €2,571,461 | €2,336,919 | -€234,541 | -9.1% |
| Raw materials and consumables | 30/31 | €544,484 | €418,269 | -€126,215 | -23.2% |
| Work in progress | 32 | €747,845 | €946,246 | +€198,401 | +26.5% |
| Finished goods | 33 | €1,279,131 | €972,404 | -€306,727 | -24.0% |
| Amounts receivable within one year | 40/41 | €3,246,643 | €4,023,396 | +€776,753 | +23.9% |
| Trade receivables | 40 | €3,121,244 | €3,995,659 | +€874,415 | +28.0% |
| Other amounts receivable | 41 | €125,399 | €27,737 | -€97,662 | -77.9% |
| Cash at bank and in hand | 54/58 | €709,311 | €627,960 | -€81,351 | -11.5% |
| Deferred charges and accrued income | 490/1 | €11,613 | €13,112 | +€1,500 | +12.9% |
| Total equity and liabilities | 10/49 | €16,161,038 | €15,469,652 | -€691,385 | -4.3% |
| Equity | 10/15 | €3,741,602 | €3,797,737 | +€56,135 | +1.5% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €773,609 | €768,790 | -€4,819 | -0.6% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €49,607 | €44,788 | -€4,819 | -9.7% |
| Distributable reserves | 133 | €716,502 | €716,502 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,596,348 | €2,715,020 | +€118,672 | +4.6% |
| Investment grants | 15 | €296,645 | €238,927 | -€57,718 | -19.5% |
| Provisions and deferred taxes | 16 | €15,433 | €13,827 | -€1,606 | -10.4% |
| Deferred taxes | 168 | €15,433 | €13,827 | -€1,606 | -10.4% |
| Amounts payable | 17/49 | €12,404,003 | €11,658,089 | -€745,914 | -6.0% |
| Amounts payable after more than one year | 17 | €5,677,046 | €4,290,896 | -€1.4m | -24.4% |
| Financial debts | 170/4 | €5,158,546 | €3,772,396 | -€1.4m | -26.9% |
| Subordinated loans | 170 | €1,473,214 | €1,145,833 | -€327,381 | -22.2% |
| Leasing and similar obligations | 172 | €1,685,886 | €958,783 | -€727,102 | -43.1% |
| Credit institutions | 173 | €1,999,446 | €1,667,779 | -€331,666 | -16.6% |
| Other amounts payable | 178/9 | €518,500 | €518,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,709,248 | €7,351,525 | +€642,277 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €1,477,939 | €1,386,150 | -€91,789 | -6.2% |
| Financial debts | 43 | €3,100,578 | €3,096,450 | -€4,129 | -0.1% |
| Credit institutions | 430/8 | €3,100,578 | €3,096,450 | -€4,129 | -0.1% |
| Trade debts | 44 | €1,338,829 | €2,058,730 | +€719,901 | +53.8% |
| Suppliers | 440/4 | €1,338,829 | €2,058,730 | +€719,901 | +53.8% |
| Taxes, remuneration and social security | 45 | €791,902 | €810,196 | +€18,294 | +2.3% |
| Taxes | 450/3 | €67,673 | €75,444 | +€7,770 | +11.5% |
| Remuneration and social security | 454/9 | €724,228 | €734,752 | +€10,524 | +1.5% |
| Accrued charges and deferred income | 492/3 | €17,709 | €15,668 | -€2,041 | -11.5% |
| Operating income | 70/76A | €13,669,804 | €13,508,038 | -€161,767 | -1.2% |
| Turnover | 70 | €13,790,925 | €13,013,503 | -€777,422 | -5.6% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€856,107 | -€108,327 | +€747,781 | +87.3% |
| Other operating income | 74 | €734,987 | €602,861 | -€132,126 | -18.0% |
| Operating charges | 60/66A | €13,534,675 | €13,254,429 | -€280,246 | -2.1% |
| Goods for resale, raw materials and consumables | 60 | €4,048,323 | €4,258,050 | +€209,727 | +5.2% |
| Purchases | 600/8 | €4,068,044 | €4,165,574 | +€97,531 | +2.4% |
| Change in stocks: decrease (increase) | 609 | -€19,721 | €92,475 | +€112,196 | |
| Services and other goods | 61 | €3,239,883 | €2,931,807 | -€308,076 | -9.5% |
| Remuneration, social security and pensions | 62 | €4,609,794 | €4,527,138 | -€82,657 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,469,039 | €1,381,498 | -€87,541 | -6.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€342 | €36,356 | +€36,698 | |
| Other operating charges | 640/8 | €167,977 | €119,580 | -€48,396 | -28.8% |
| Operating profit (loss) | 9901 | €135,130 | €253,609 | +€118,479 | +87.7% |
| Financial income | 75/76B | €128,073 | €127,812 | -€261 | -0.2% |
| Recurring financial income | 75 | €128,073 | €127,812 | -€261 | -0.2% |
| Income from current assets | 751 | €70,000 | €70,000 | = | 0.0% |
| Other financial income | 752/9 | €58,073 | €57,812 | -€261 | -0.4% |
| Financial charges | 65/66B | €321,617 | €259,841 | -€61,776 | -19.2% |
| Recurring financial charges | 65 | €321,617 | €259,841 | -€61,776 | -19.2% |
| Debt charges | 650 | €316,117 | €255,444 | -€60,673 | -19.2% |
| Other financial charges | 652/9 | €5,500 | €4,397 | -€1,103 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | -€58,414 | €121,580 | +€179,994 | |
| Transfer from deferred taxes | 780 | €2,199 | €1,606 | -€592 | -26.9% |
| Income taxes | 67/77 | €2,752 | €9,333 | +€6,581 | +239% |
| Taxes | 670/3 | €2,752 | €9,333 | +€6,581 | +239% |
| Profit (loss) for the period | 9904 | -€58,968 | €113,853 | +€172,821 | |
| Transfer from tax-exempt reserves | 789 | €6,596 | €4,819 | -€1,777 | -26.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,371 | €118,672 | +€171,043 |
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.