DEDEYNE & PARTNERS: 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.
DEDEYNE & PARTNERS
Largest movements
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Cash +€47,623
up €47,623 (+103%), from €46,027 to €93,649
mainly Current investments (+€50,000) and Net result for the year (+€8,620)
- Receivables within one year -€5,071
down €5,071 (-51.6%), from €9,824 to €4,754
of which Other amounts receivable: -€5,939
- Current portion of long-term debt -€10,835
down €10,835 (-49.9%), from €21,702 to €10,867
- Reserves +€8,620
up €8,620 (+14.4%), from €59,686 to €68,306
- Tax, wage and social debts -€6,112
down €6,112 (-79.1%), from €7,730 to €1,617
- Gross operating margin -€14,685
down €14,685 (-46.6%), from €31,504 to €16,820
- Other operating charges -€5,967
down €5,967 (-90.0%), from €6,633 to €666
- Taxes +€937
up €937 (+15.2%), from €6,158 to €7,095
- Financial income +€408
up €408 (+117%), from €350 to €757
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 | €107,718 | €99,391 | -€8,327 | -7.7% |
| Fixed assets | 21/28 | €1,736 | €988 | -€748 | -43.1% |
| Tangible fixed assets | 22/27 | €1,736 | €988 | -€748 | -43.1% |
| Furniture and vehicles | 24 | €1,736 | €988 | -€748 | -43.1% |
| Current assets | 29/58 | €105,982 | €98,403 | -€7,579 | -7.2% |
| Amounts receivable within one year | 40/41 | €9,824 | €4,754 | -€5,071 | -51.6% |
| Trade receivables | 40 | €68 | €936 | +€869 | +1,282% |
| Other amounts receivable | 41 | €9,756 | €3,817 | -€5,939 | -60.9% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €46,027 | €93,649 | +€47,623 | +103% |
| Deferred charges and accrued income | 490/1 | €131 | - | -€131 | |
| Total equity and liabilities | 10/49 | €107,718 | €99,391 | -€8,327 | -7.7% |
| Equity | 10/15 | €78,286 | €86,906 | +€8,620 | +11.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,686 | €68,306 | +€8,620 | +14.4% |
| Distributable reserves | 133 | €59,686 | €68,306 | +€8,620 | +14.4% |
| Amounts payable | 17/49 | €29,432 | €12,484 | -€16,948 | -57.6% |
| Amounts payable within one year | 42/48 | €29,432 | €12,484 | -€16,948 | -57.6% |
| Current portion of amounts payable after more than one year | 42 | €21,702 | €10,867 | -€10,835 | -49.9% |
| Taxes, remuneration and social security | 45 | €7,730 | €1,617 | -€6,112 | -79.1% |
| Taxes | 450/3 | €7,730 | €1,617 | -€6,112 | -79.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €748 | €748 | = | 0.0% |
| Other operating charges | 640/8 | €6,633 | €666 | -€5,967 | -90.0% |
| Gross operating margin | 9900 | €31,504 | €16,820 | -€14,685 | -46.6% |
| Operating profit (loss) | 9901 | €24,123 | €15,405 | -€8,718 | -36.1% |
| Financial income | 75/76B | €350 | €757 | +€408 | +117% |
| Recurring financial income | 75 | €350 | €757 | +€408 | +117% |
| Financial charges | 65/66B | €465 | €447 | -€18 | -4.0% |
| Recurring financial charges | 65 | €465 | €447 | -€18 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €24,007 | €15,715 | -€8,292 | -34.5% |
| Income taxes | 67/77 | €6,158 | €7,095 | +€937 | +15.2% |
| Profit (loss) for the period | 9904 | €17,849 | €8,620 | -€9,229 | -51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,849 | €8,620 | -€9,229 | -51.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.