DEDECKER - VANDEWALLE: what changed
DEDECKER - VANDEWALLE
Largest movements
- Cash +€19,276
up €19,276 (+27.2%), from €70,893 to €90,169
mainly Net result for the year (+€18,188) and Depreciation (+€9,263)
- Receivables within one year +€9,435
up €9,435 (+59.5%), from €15,868 to €25,303
of which Trade receivables: +€7,232
- Tangible fixed assets +€2,984
up €2,984 (+7.5%), from €39,823 to €42,807
of which Furniture and vehicles: +€4,718
- Reserves +€18,188
up €18,188 (+17.8%), from €102,248 to €120,435
of which Distributable reserves: +€18,188
- Tax, wage and social debts +€6,500
up €6,500 (+39.7%), from €16,372 to €22,872
of which Taxes: +€4,976
- Trade debts +€5,791
up €5,791 (+245%), from €2,363 to €8,154
- Other debts +€1,767
up €1,767 (+71.7%), from €2,464 to €4,230
- Staff costs +€6,910
up €6,910 (+19.2%), from €36,027 to €42,937
- Depreciation -€4,066
down €4,066 (-30.5%), from €13,329 to €9,263
- Gross operating margin -€2,516
down €2,516 (-3.0%), from €84,879 to €82,364
- Taxes -€1,956
down €1,956 (-15.6%), from €12,540 to €10,584
- Financial charges -€1,277
down €1,277 (-95.8%), from €1,333 to €56
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €130,239 | €162,030 | +€31,791 | +24.4% |
| Fixed assets | 21/28 | €39,823 | €42,807 | +€2,984 | +7.5% |
| Tangible fixed assets | 22/27 | €39,823 | €42,807 | +€2,984 | +7.5% |
| Land and buildings | 22 | €5,781 | €4,615 | -€1,166 | -20.2% |
| Plant, machinery and equipment | 23 | €8,754 | €8,187 | -€568 | -6.5% |
| Furniture and vehicles | 24 | €25,288 | €30,006 | +€4,718 | +18.7% |
| Current assets | 29/58 | €90,416 | €119,223 | +€28,807 | +31.9% |
| Stocks and contracts in progress | 3 | €3,454 | €3,750 | +€296 | +8.6% |
| Stocks | 30/36 | €3,454 | €3,750 | +€296 | +8.6% |
| Amounts receivable within one year | 40/41 | €15,868 | €25,303 | +€9,435 | +59.5% |
| Trade receivables | 40 | €13,098 | €20,330 | +€7,232 | +55.2% |
| Other amounts receivable | 41 | €2,770 | €4,973 | +€2,203 | +79.5% |
| Cash at bank and in hand | 54/58 | €70,893 | €90,169 | +€19,276 | +27.2% |
| Deferred charges and accrued income | 490/1 | €201 | - | -€201 | |
| Total equity and liabilities | 10/49 | €130,239 | €162,030 | +€31,791 | +24.4% |
| Equity | 10/15 | €108,448 | €126,635 | +€18,188 | +16.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €102,248 | €120,435 | +€18,188 | +17.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €100,388 | €118,575 | +€18,188 | +18.1% |
| Amounts payable | 17/49 | €21,792 | €35,395 | +€13,603 | +62.4% |
| Amounts payable within one year | 42/48 | €21,792 | €35,256 | +€13,465 | +61.8% |
| Trade debts | 44 | €2,363 | €8,154 | +€5,791 | +245% |
| Suppliers | 440/4 | €2,363 | €8,154 | +€5,791 | +245% |
| Advances received on contracts in progress | 46 | €593 | - | -€593 | |
| Taxes, remuneration and social security | 45 | €16,372 | €22,872 | +€6,500 | +39.7% |
| Taxes | 450/3 | €12,105 | €17,080 | +€4,976 | +41.1% |
| Remuneration and social security | 454/9 | €4,268 | €5,792 | +€1,524 | +35.7% |
| Other amounts payable | 47/48 | €2,464 | €4,230 | +€1,767 | +71.7% |
| Accrued charges and deferred income | 492/3 | - | €138 | +€138 | |
| Non-recurring operating income | 76A | €6,933 | €118 | -€6,814 | -98.3% |
| Remuneration, social security and pensions | 62 | €36,027 | €42,937 | +€6,910 | +19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,329 | €9,263 | -€4,066 | -30.5% |
| Other operating charges | 640/8 | €810 | €1,361 | +€551 | +68.0% |
| Gross operating margin | 9900 | €84,879 | €82,364 | -€2,516 | -3.0% |
| Operating profit (loss) | 9901 | €34,713 | €28,803 | -€5,910 | -17.0% |
| Financial income | 75/76B | €0 | €25 | +€25 | +11,814% |
| Recurring financial income | 75 | €0 | €25 | +€25 | +11,814% |
| Financial charges | 65/66B | €1,333 | €56 | -€1,277 | -95.8% |
| Recurring financial charges | 65 | €1,333 | €56 | -€1,277 | -95.8% |
| Profit (loss) for the period before taxes | 9903 | €33,380 | €28,772 | -€4,609 | -13.8% |
| Income taxes | 67/77 | €12,540 | €10,584 | -€1,956 | -15.6% |
| Profit (loss) for the period | 9904 | €20,841 | €18,188 | -€2,653 | -12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,841 | €18,188 | -€2,653 | -12.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.