DEDUMA: what changed
Two fiscal 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.
DEDUMA
Largest movements
- Current investments +€76,929
up €76,929 (+25.1%), from €306,074 to €383,003
- Cash -€70,876
down €70,876 (-76.9%), from €92,134 to €21,258
mainly Current investments (-€76,929) and Other debts (-€4,239)
- Profit (loss) carried forward +€14,474
up €14,474 (+14.2%), from -€101,944 to -€87,470
- Financial income +€13,521
up €13,521 (+245.7%), from €5,503 to €19,023
- Financial charges -€1,068
down €1,068 (-12.9%), from €8,299 to €7,231
- Other operating charges +€58
up €58 (+3.0%), from €1,901 to €1,959
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 | €452,300 | €462,409 | +€10,109 | +2.2% |
| Fixed assets | 21/28 | €52,441 | €52,441 | = | 0.0% |
| Tangible fixed assets | 22/27 | €52,441 | €52,441 | = | 0.0% |
| Land and buildings | 22 | €52,441 | €52,441 | = | 0.0% |
| Current assets | 29/58 | €399,859 | €409,968 | +€10,109 | +2.5% |
| Amounts receivable within one year | 40/41 | €1,651 | €5,707 | +€4,056 | +245.7% |
| Other amounts receivable | 41 | €1,651 | €5,707 | +€4,056 | +245.7% |
| Current investments | 50/53 | €306,074 | €383,003 | +€76,929 | +25.1% |
| Cash at bank and in hand | 54/58 | €92,134 | €21,258 | -€70,876 | -76.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €452,300 | €462,409 | +€10,109 | +2.2% |
| Equity | 10/15 | €354,096 | €368,570 | +€14,474 | +4.1% |
| Contributions | 10/11 | €209,000 | €209,000 | = | 0.0% |
| Reserves | 13 | €247,040 | €247,040 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,363 | €8,363 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,363 | €8,363 | = | 0.0% |
| Distributable reserves | 133 | €238,678 | €238,678 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,944 | -€87,470 | +€14,474 | +14.2% |
| Amounts payable | 17/49 | €98,204 | €93,838 | -€4,365 | -4.4% |
| Amounts payable within one year | 42/48 | €98,204 | €93,838 | -€4,365 | -4.4% |
| Trade debts | 44 | €126 | €0 | -€126 | -100.0% |
| Suppliers | 440/4 | €126 | €0 | -€126 | -100.0% |
| Other amounts payable | 47/48 | €98,078 | €93,838 | -€4,239 | -4.3% |
| Other operating charges | 640/8 | €1,901 | €1,959 | +€58 | +3.0% |
| Gross operating margin | 9900 | €4,639 | €4,641 | +€2 | 0.0% |
| Operating profit (loss) | 9901 | €2,738 | €2,682 | -€56 | -2.0% |
| Financial income | 75/76B | €5,503 | €19,023 | +€13,521 | +245.7% |
| Recurring financial income | 75 | €5,503 | €19,023 | +€13,521 | +245.7% |
| Financial charges | 65/66B | €8,299 | €7,231 | -€1,068 | -12.9% |
| Recurring financial charges | 65 | €8,299 | €7,231 | -€1,068 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | -€58 | €14,474 | +€14,533 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€58 | €14,474 | +€14,533 | |
| Profit (loss) for the period to be appropriated | 9905 | -€58 | €14,474 | +€14,533 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.