Dek-A: 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.
Dek-A
Largest movements
- Cash +€2,391
up €2,391 (+5.6%), from €42,617 to €45,008
mainly Other debts (+€2,284) and Tax, wage and social debts (+€2,044)
- Receivables within one year +€1,489
up €1,489 (+21.9%), from €6,798 to €8,287
of which Other amounts receivable: +€2,135
- Tangible fixed assets -€1,031
down €1,031 (-93.9%), from €1,098 to €67
of which Furniture and vehicles: -€572
- Other debts +€2,284
up €2,284 (+47.8%), from €4,778 to €7,062
- Tax, wage and social debts +€2,044
up €2,044 (+42.9%), from €4,763 to €6,807
of which Remuneration and social security: +€2,000
- Profit (loss) carried forward -€1,043
down €1,043 (-4.7%), from €22,208 to €21,165
- Gross operating margin -€13,672
down €13,672 (-92.0%), from €14,861 to €1,189
- Taxes -€2,446
down €2,446 (-90.1%), from €2,715 to €269
- Depreciation -€612
down €612 (-37.2%), from €1,643 to €1,031
- Other operating charges -€407
down €407 (-39.0%), from €1,043 to €636
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 | €51,574 | €54,445 | +€2,871 | +5.6% |
| Fixed assets | 21/28 | €1,098 | €67 | -€1,031 | -93.9% |
| Tangible fixed assets | 22/27 | €1,098 | €67 | -€1,031 | -93.9% |
| Plant, machinery and equipment | 23 | €526 | €67 | -€459 | -87.3% |
| Furniture and vehicles | 24 | €572 | - | -€572 | |
| Current assets | 29/58 | €50,476 | €54,378 | +€3,902 | +7.7% |
| Amounts receivable within one year | 40/41 | €6,798 | €8,287 | +€1,489 | +21.9% |
| Trade receivables | 40 | €6,702 | €6,056 | -€646 | -9.6% |
| Other amounts receivable | 41 | €96 | €2,231 | +€2,135 | +2224.1% |
| Cash at bank and in hand | 54/58 | €42,617 | €45,008 | +€2,391 | +5.6% |
| Deferred charges and accrued income | 490/1 | €1,061 | €1,083 | +€22 | +2.0% |
| Total equity and liabilities | 10/49 | €51,574 | €54,445 | +€2,871 | +5.6% |
| Equity | 10/15 | €40,808 | €39,765 | -€1,043 | -2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,208 | €21,165 | -€1,043 | -4.7% |
| Amounts payable | 17/49 | €10,766 | €14,680 | +€3,914 | +36.4% |
| Amounts payable within one year | 42/48 | €10,766 | €14,680 | +€3,914 | +36.4% |
| Trade debts | 44 | €1,225 | €811 | -€414 | -33.8% |
| Suppliers | 440/4 | €1,225 | €811 | -€414 | -33.8% |
| Taxes, remuneration and social security | 45 | €4,763 | €6,807 | +€2,044 | +42.9% |
| Taxes | 450/3 | €4,763 | €4,807 | +€44 | +0.9% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €4,778 | €7,062 | +€2,284 | +47.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,643 | €1,031 | -€612 | -37.2% |
| Other operating charges | 640/8 | €1,043 | €636 | -€407 | -39.0% |
| Gross operating margin | 9900 | €14,861 | €1,189 | -€13,672 | -92.0% |
| Operating profit (loss) | 9901 | €12,175 | -€478 | -€12,653 | |
| Financial charges | 65/66B | €315 | €298 | -€17 | -5.4% |
| Recurring financial charges | 65 | €315 | €298 | -€17 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €11,860 | -€775 | -€12,635 | |
| Income taxes | 67/77 | €2,715 | €269 | -€2,446 | -90.1% |
| Profit (loss) for the period | 9904 | €9,145 | -€1,044 | -€10,189 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,145 | -€1,044 | -€10,189 |
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 7 October 2026 via checked.be.