DEDONCKER & 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.
DEDONCKER & PARTNERS
Largest movements
- Deferred charges and accrued income -€47,997
no longer reported in 2025 (was €47,997)
- Tangible fixed assets -€2,105
down €2,105 (-66.7%), from €3,157 to €1,052
- Profit (loss) carried forward -€52,108
down €52,108, from €33,794 to -€18,315
- Contributions +€1,859
up €1,859 (+30.0%), from €6,197 to €8,057
- Reserves -€1,859
down €1,859 (-3.2%), from €57,290 to €55,431
of which Non-distributable reserves: -€1,859
- Taxes +€47,939
up €47,939 (+82,897%), from €58 to €47,997
- Gross operating margin +€1,385
up €1,385 (+77.6%), from -€1,785 to -€400
- Other operating charges +€1,127
up €1,127 (+285%), from €396 to €1,522
- Depreciation -€673
down €673 (-24.2%), from €2,778 to €2,105
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 | €162,078 | €109,969 | -€52,108 | -32.2% |
| Fixed assets | 21/28 | €3,157 | €1,052 | -€2,105 | -66.7% |
| Tangible fixed assets | 22/27 | €3,157 | €1,052 | -€2,105 | -66.7% |
| Land and buildings | 22 | €3,157 | €1,052 | -€2,105 | -66.7% |
| Current assets | 29/58 | €158,921 | €108,917 | -€50,004 | -31.5% |
| Amounts receivable within one year | 40/41 | €42,290 | €41,239 | -€1,051 | -2.5% |
| Other amounts receivable | 41 | €42,290 | €41,239 | -€1,051 | -2.5% |
| Cash at bank and in hand | 54/58 | €68,634 | €67,678 | -€956 | -1.4% |
| Deferred charges and accrued income | 490/1 | €47,997 | - | -€47,997 | |
| Total equity and liabilities | 10/49 | €162,078 | €109,969 | -€52,108 | -32.2% |
| Equity | 10/15 | €97,281 | €45,173 | -€52,108 | -53.6% |
| Contributions | 10/11 | €6,197 | €8,057 | +€1,859 | +30.0% |
| Capital | 10 | €6,197 | - | -€6,197 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Uncalled capital | 101 | €12,395 | - | -€12,395 | |
| Reserves | 13 | €57,290 | €55,431 | -€1,859 | -3.2% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Tax-exempt reserves | 132 | €9,431 | €9,431 | = | 0.0% |
| Distributable reserves | 133 | €46,000 | €46,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,794 | -€18,315 | -€52,108 | |
| Provisions and deferred taxes | 16 | €37,500 | €37,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €37,500 | €37,500 | = | 0.0% |
| Pensions and similar obligations | 160 | €37,500 | €37,500 | = | 0.0% |
| Amounts payable | 17/49 | €27,296 | €27,296 | = | 0.0% |
| Amounts payable within one year | 42/48 | €27,296 | €27,296 | = | 0.0% |
| Trade debts | 44 | €27,296 | €27,296 | = | 0.0% |
| Suppliers | 440/4 | €27,296 | €27,296 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,778 | €2,105 | -€673 | -24.2% |
| Other operating charges | 640/8 | €396 | €1,522 | +€1,127 | +285% |
| Gross operating margin | 9900 | -€1,785 | -€400 | +€1,385 | +77.6% |
| Operating profit (loss) | 9901 | -€4,958 | -€4,027 | +€932 | +18.8% |
| Financial charges | 65/66B | €69 | €84 | +€15 | +22.4% |
| Recurring financial charges | 65 | €69 | €84 | +€15 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,027 | -€4,111 | +€916 | +18.2% |
| Income taxes | 67/77 | €58 | €47,997 | +€47,939 | +82,897% |
| Profit (loss) for the period | 9904 | -€5,085 | -€52,108 | -€47,023 | -925% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,085 | -€52,108 | -€47,023 | -925% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.