DEDEYSTERE NICOLAS: what changed
What changed
DEDEYSTERE NICOLAS
NACE 43.120, Site preparation
filed annual accounts (NBB)
Net result for the year
€63,098
2024 · €233,401-€170,303
Equity
€1.3m
2024 · €1.2m+€63,098
Cash
€352,680
2024 · €233,179+€119,502
Balance sheet total
€2.7m
2024 · €2.6m+€108,507
Largest movements
Assets
- Cash +€119,502
up €119,502 (+51.2%), from €233,179 to €352,680
mainly Depreciation (+€400,264) and Trade debts (+€71,104)
- Receivables within one year -€29,396
down €29,396 (-96.2%), from €30,552 to €1,156
of which Other amounts receivable: -€27,988
Equity and liabilities
- Debts after one year -€81,878
down €81,878 (-7.1%), from €1.2m to €1.1m
- Trade debts +€71,104
up €71,104, from €0 to €71,104
- Current portion of long-term debt +€38,621
up €38,621 (+27.0%), from €143,004 to €181,624
- Reserves +€33,186
up €33,186 (+10.2%), from €324,377 to €357,563
of which Distributable reserves: +€25,000
- Profit (loss) carried forward +€29,912
up €29,912 (+3.5%), from €852,859 to €882,771
Income statement
- Gross operating margin -€164,141
down €164,141 (-23.0%), from €713,232 to €549,091
- Depreciation +€34,213
up €34,213 (+9.3%), from €366,051 to €400,264
- Taxes -€25,518
down €25,518 (-80.6%), from €31,661 to €6,143
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.
Result 2024
€233,401
Gross operating margin
-€164,141
Staff costs
+€2,872
Depreciation
-€34,213
Other operating charges
+€6,235
Financial income
-€5,316
Financial charges
-€6,452
Taxes
+€25,518
Deferred taxes and other
+€5,194
Result 2025
€63,098
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€581,829
Investment
-€419,070
Financing
-€43,258
Cash 2024
€233,179
From operations (derived)
+€581,829
Net result for the year
+€63,098
Depreciation
+€400,264
Stocks and contracts
+€2,405
Receivables within one year
+€29,396
Deferred charges and accrued income
-€2,000
Provisions
+€2,047
Trade debts
+€71,104
Tax, wage and social debts
+€13,654
Other debts
+€1,862
Investment (derived)
-€419,070
Investment in fixed assets (net)
-€419,070
Financing
-€43,258
Debts after one year
-€81,878
Current portion of long-term debt
+€38,621
Cash 2025
€352,680
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,573,977 | €2,682,484 | +€108,507 | +4.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,252,331 | €2,271,137 | +€18,806 | +0.8% |
| Tangible fixed assets | 22/27 | €2,252,331 | €2,271,137 | +€18,806 | +0.8% |
| Land and buildings | 22 | €1,128,904 | €1,073,804 | -€55,100 | -4.9% |
| Plant, machinery and equipment | 23 | €701,747 | €662,425 | -€39,322 | -5.6% |
| Furniture and vehicles | 24 | €388,864 | €487,668 | +€98,804 | +25.4% |
| Leasing and similar rights | 25 | €32,816 | €47,240 | +€14,424 | +44.0% |
| Current assets | 29/58 | €321,646 | €411,347 | +€89,701 | +27.9% |
| Stocks and contracts in progress | 3 | €57,915 | €55,510 | -€2,405 | -4.2% |
| Stocks | 30/36 | €57,915 | €55,510 | -€2,405 | -4.2% |
| Amounts receivable within one year | 40/41 | €30,552 | €1,156 | -€29,396 | -96.2% |
| Trade receivables | 40 | €2,564 | €1,156 | -€1,408 | -54.9% |
| Other amounts receivable | 41 | €27,988 | €0 | -€27,988 | -100% |
| Cash at bank and in hand | 54/58 | €233,179 | €352,680 | +€119,502 | +51.2% |
| Deferred charges and accrued income | 490/1 | - | €2,000 | +€2,000 | |
| Total equity and liabilities | 10/49 | €2,573,977 | €2,682,484 | +€108,507 | +4.2% |
| Equity | 10/15 | €1,197,236 | €1,260,333 | +€63,098 | +5.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €324,377 | €357,563 | +€33,186 | +10.2% |
| Tax-exempt reserves | 132 | €223,776 | €231,962 | +€8,186 | +3.7% |
| Distributable reserves | 133 | €100,601 | €125,601 | +€25,000 | +24.9% |
| Profit (loss) carried forward | 14 | €852,859 | €882,771 | +€29,912 | +3.5% |
| Provisions and deferred taxes | 16 | €24,460 | €26,507 | +€2,047 | +8.4% |
| Deferred taxes | 168 | €24,460 | €26,507 | +€2,047 | +8.4% |
| Amounts payable | 17/49 | €1,352,281 | €1,395,644 | +€43,363 | +3.2% |
| Amounts payable after more than one year | 17 | €1,160,860 | €1,078,982 | -€81,878 | -7.1% |
| Financial debts | 170/4 | €1,160,860 | €1,078,982 | -€81,878 | -7.1% |
| Amounts payable within one year | 42/48 | €191,421 | €316,662 | +€125,241 | +65.4% |
| Current portion of amounts payable after more than one year | 42 | €143,004 | €181,624 | +€38,621 | +27.0% |
| Trade debts | 44 | €0 | €71,104 | +€71,104 | |
| Suppliers | 440/4 | €0 | €71,104 | +€71,104 | |
| Taxes, remuneration and social security | 45 | €5,919 | €19,573 | +€13,654 | +231% |
| Taxes | 450/3 | - | €13,678 | +€13,678 | |
| Remuneration and social security | 454/9 | €5,919 | €5,895 | -€24 | -0.4% |
| Other amounts payable | 47/48 | €42,498 | €44,360 | +€1,862 | +4.4% |
| Non-recurring operating income | 76A | €255,885 | €124,314 | -€131,571 | -51.4% |
| Remuneration, social security and pensions | 62 | €23,343 | €20,472 | -€2,872 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €366,051 | €400,264 | +€34,213 | +9.3% |
| Other operating charges | 640/8 | €15,406 | €9,170 | -€6,235 | -40.5% |
| Gross operating margin | 9900 | €713,232 | €549,091 | -€164,141 | -23.0% |
| Operating profit (loss) | 9901 | €308,432 | €119,185 | -€189,247 | -61.4% |
| Financial income | 75/76B | €8,353 | €3,037 | -€5,316 | -63.6% |
| Recurring financial income | 75 | €8,353 | €3,037 | -€5,316 | -63.6% |
| Financial charges | 65/66B | €44,483 | €50,935 | +€6,452 | +14.5% |
| Recurring financial charges | 65 | €43,983 | €50,935 | +€6,952 | +15.8% |
| Non-recurring financial charges | 66B | €500 | - | -€500 | |
| Profit (loss) for the period before taxes | 9903 | €272,302 | €71,287 | -€201,015 | -73.8% |
| Transfer from deferred taxes | 780 | €18,960 | €13,954 | -€5,007 | -26.4% |
| Transfer to deferred taxes | 680 | €26,200 | €16,000 | -€10,200 | -38.9% |
| Income taxes | 67/77 | €31,661 | €6,143 | -€25,518 | -80.6% |
| Profit (loss) for the period | 9904 | €233,401 | €63,098 | -€170,303 | -73.0% |
| Transfer from tax-exempt reserves | 789 | €62,120 | €55,814 | -€6,306 | -10.2% |
| Transfer to tax-exempt reserves | 689 | €104,800 | €64,000 | -€40,800 | -38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €190,721 | €54,912 | -€135,809 | -71.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.