DEDECKER SOFIE: 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 SOFIE
Largest movements
- Tangible fixed assets -€13,582
down €13,582 (-3.7%), from €371,774 to €358,192
of which Land and buildings: -€8,788
- Cash +€11,225
up €11,225 (+44.6%), from €25,169 to €36,393
mainly Depreciation (+€14,409) and Net result for the year (+€9,876)
- Debts after one year -€17,296
down €17,296 (-5.9%), from €294,045 to €276,749
of which Financial debts: -€10,000
- Reserves +€9,876
up €9,876 (+14.0%), from €70,593 to €80,469
of which Distributable reserves: +€9,876
- Tax, wage and social debts +€4,865
up €4,865 (+71.7%), from €6,787 to €11,652
of which Taxes: +€4,065
- Gross operating margin -€2,388
down €2,388 (-6.6%), from €36,218 to €33,830
- Taxes -€620
down €620 (-9.9%), from €6,257 to €5,638
- Depreciation +€591
up €591 (+4.3%), from €13,818 to €14,409
- Financial charges -€441
down €441 (-17.2%), from €2,566 to €2,124
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 | €402,258 | €399,703 | -€2,555 | -0.6% |
| Fixed assets | 21/28 | €371,774 | €358,192 | -€13,582 | -3.7% |
| Tangible fixed assets | 22/27 | €371,774 | €358,192 | -€13,582 | -3.7% |
| Land and buildings | 22 | €352,205 | €343,417 | -€8,788 | -2.5% |
| Plant, machinery and equipment | 23 | €7,347 | €5,658 | -€1,690 | -23.0% |
| Furniture and vehicles | 24 | €12,222 | €9,117 | -€3,105 | -25.4% |
| Current assets | 29/58 | €30,484 | €41,511 | +€11,027 | +36.2% |
| Stocks and contracts in progress | 3 | €4,610 | €4,070 | -€540 | -11.7% |
| Stocks | 30/36 | €4,610 | €4,070 | -€540 | -11.7% |
| Amounts receivable within one year | 40/41 | €630 | €913 | +€283 | +44.9% |
| Trade receivables | 40 | €630 | €913 | +€283 | +44.9% |
| Cash at bank and in hand | 54/58 | €25,169 | €36,393 | +€11,225 | +44.6% |
| Deferred charges and accrued income | 490/1 | €75 | €135 | +€60 | +80.0% |
| Total equity and liabilities | 10/49 | €402,258 | €399,703 | -€2,555 | -0.6% |
| Equity | 10/15 | €90,593 | €100,469 | +€9,876 | +10.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €70,593 | €80,469 | +€9,876 | +14.0% |
| 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 | €68,593 | €78,469 | +€9,876 | +14.4% |
| Amounts payable | 17/49 | €311,665 | €299,234 | -€12,431 | -4.0% |
| Amounts payable after more than one year | 17 | €294,045 | €276,749 | -€17,296 | -5.9% |
| Financial debts | 170/4 | €28,334 | €18,334 | -€10,000 | -35.3% |
| Other amounts payable | 178/9 | €265,711 | €258,415 | -€7,296 | -2.7% |
| Amounts payable within one year | 42/48 | €17,620 | €22,485 | +€4,865 | +27.6% |
| Current portion of amounts payable after more than one year | 42 | €10,833 | €10,833 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €6,787 | €11,652 | +€4,865 | +71.7% |
| Taxes | 450/3 | €6,787 | €10,852 | +€4,065 | +59.9% |
| Remuneration and social security | 454/9 | - | €800 | +€800 | |
| Remuneration, social security and pensions | 62 | €325 | €347 | +€22 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,818 | €14,409 | +€591 | +4.3% |
| Other operating charges | 640/8 | €1,394 | €1,436 | +€41 | +3.0% |
| Gross operating margin | 9900 | €36,218 | €33,830 | -€2,388 | -6.6% |
| Operating profit (loss) | 9901 | €20,681 | €17,638 | -€3,042 | -14.7% |
| Financial charges | 65/66B | €2,566 | €2,124 | -€441 | -17.2% |
| Recurring financial charges | 65 | €2,566 | €2,124 | -€441 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €18,115 | €15,514 | -€2,601 | -14.4% |
| Income taxes | 67/77 | €6,257 | €5,638 | -€620 | -9.9% |
| Profit (loss) for the period | 9904 | €11,858 | €9,876 | -€1,981 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,858 | €9,876 | -€1,981 | -16.7% |
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 9 October 2026 via checked.be.