DEDUMO: 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.
DEDUMO
Largest movements
- Receivables after one year -€54,672
down €54,672 (-41.6%), from €131,483 to €76,811
- Cash +€19,157
up €19,157 (+323.7%), from €5,918 to €25,075
mainly Receivables after one year (+€54,672) and Net result for the year (+€13,308)
- Tangible fixed assets -€5,500
down €5,500 (-2.8%), from €197,911 to €192,411
- Reserves -€37,000
down €37,000 (-27.0%), from €137,053 to €100,053
of which Tax-exempt reserves: -€42,500
- Revaluation surpluses -€5,500
down €5,500 (-3.0%), from €184,292 to €178,792
- Financial income -€1,991
down €1,991 (-50.3%), from €3,957 to €1,966
- Gross operating margin +€808
up €808 (+2.0%), from €40,537 to €41,345
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 | €460,344 | €416,257 | -€44,087 | -9.6% |
| Fixed assets | 21/28 | €197,911 | €192,411 | -€5,500 | -2.8% |
| Tangible fixed assets | 22/27 | €197,911 | €192,411 | -€5,500 | -2.8% |
| Land and buildings | 22 | €197,911 | €192,411 | -€5,500 | -2.8% |
| Current assets | 29/58 | €262,433 | €223,847 | -€38,586 | -14.7% |
| Amounts receivable after more than one year | 29 | €131,483 | €76,811 | -€54,672 | -41.6% |
| Other amounts receivable | 291 | €131,483 | €76,811 | -€54,672 | -41.6% |
| Amounts receivable within one year | 40/41 | €123,426 | €121,960 | -€1,466 | -1.2% |
| Other amounts receivable | 41 | €123,426 | €121,960 | -€1,466 | -1.2% |
| Cash at bank and in hand | 54/58 | €5,918 | €25,075 | +€19,157 | +323.7% |
| Deferred charges and accrued income | 490/1 | €1,606 | €0 | -€1,606 | -100.0% |
| Total equity and liabilities | 10/49 | €460,344 | €416,257 | -€44,087 | -9.6% |
| Equity | 10/15 | €401,624 | €358,931 | -€42,693 | -10.6% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Revaluation surpluses | 12 | €184,292 | €178,792 | -€5,500 | -3.0% |
| Reserves | 13 | €137,053 | €100,053 | -€37,000 | -27.0% |
| Tax-exempt reserves | 132 | €51,345 | €8,845 | -€42,500 | -82.8% |
| Distributable reserves | 133 | €85,708 | €91,208 | +€5,500 | +6.4% |
| Profit (loss) carried forward | 14 | €279 | €86 | -€193 | -69.0% |
| Amounts payable | 17/49 | €58,720 | €57,326 | -€1,394 | -2.4% |
| Amounts payable within one year | 42/48 | €58,720 | €57,326 | -€1,394 | -2.4% |
| Trade debts | 44 | €885 | €836 | -€49 | -5.6% |
| Suppliers | 440/4 | €885 | €836 | -€49 | -5.6% |
| Taxes, remuneration and social security | 45 | €835 | €490 | -€345 | -41.3% |
| Taxes | 450/3 | €835 | €490 | -€345 | -41.3% |
| Other amounts payable | 47/48 | €57,000 | €56,000 | -€1,000 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,500 | €5,500 | = | 0.0% |
| Other operating charges | 640/8 | €3,651 | €3,867 | +€216 | +5.9% |
| Gross operating margin | 9900 | €40,537 | €41,345 | +€808 | +2.0% |
| Operating profit (loss) | 9901 | €31,386 | €31,979 | +€593 | +1.9% |
| Financial income | 75/76B | €3,957 | €1,966 | -€1,991 | -50.3% |
| Recurring financial income | 75 | €3,957 | €1,966 | -€1,991 | -50.3% |
| Financial charges | 65/66B | - | €147 | +€147 | |
| Recurring financial charges | 65 | - | €147 | +€147 | |
| Profit (loss) for the period before taxes | 9903 | €35,343 | €33,798 | -€1,545 | -4.4% |
| Income taxes | 67/77 | €20,835 | €20,490 | -€345 | -1.7% |
| Profit (loss) for the period | 9904 | €14,508 | €13,308 | -€1,200 | -8.3% |
| Transfer from tax-exempt reserves | 789 | €42,500 | €42,500 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €57,008 | €55,808 | -€1,200 | -2.1% |
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 30 September 2026 via checked.be.