DeKa projects: 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.
DeKa projects
Largest movements
- Cash +€56,288
up €56,288 (+47.1%), from €119,474 to €175,762
mainly Net result for the year (+€61,864) and Accrued charges and deferred income (+€1,725)
- Receivables within one year +€4,425
up €4,425 (+34.0%), from €13,008 to €17,433
of which Other amounts receivable: +€4,074
- Reserves +€180,869
new in 2025: €180,869
- Profit (loss) carried forward -€119,005
down €119,005 (-100.0%), from €119,005 to €0
- Trade debts -€3,455
down €3,455 (-73.7%), from €4,691 to €1,236
- Taxes -€4,074
down €4,074 (-20.4%), from €19,981 to €15,907
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 | €134,667 | €195,201 | +€60,535 | +45.0% |
| Fixed assets | 21/28 | €1,052 | €585 | -€467 | -44.4% |
| Tangible fixed assets | 22/27 | €1,052 | €585 | -€467 | -44.4% |
| Plant, machinery and equipment | 23 | €1,052 | €585 | -€467 | -44.4% |
| Current assets | 29/58 | €133,615 | €194,616 | +€61,001 | +45.7% |
| Amounts receivable within one year | 40/41 | €13,008 | €17,433 | +€4,425 | +34.0% |
| Trade receivables | 40 | €12,989 | €13,340 | +€351 | +2.7% |
| Other amounts receivable | 41 | €19 | €4,093 | +€4,074 | +21441.1% |
| Cash at bank and in hand | 54/58 | €119,474 | €175,762 | +€56,288 | +47.1% |
| Deferred charges and accrued income | 490/1 | €1,133 | €1,421 | +€289 | +25.5% |
| Total equity and liabilities | 10/49 | €134,667 | €195,201 | +€60,535 | +45.0% |
| Equity | 10/15 | €122,005 | €183,869 | +€61,864 | +50.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €180,869 | +€180,869 | |
| Distributable reserves | 133 | - | €180,869 | +€180,869 | |
| Profit (loss) carried forward | 14 | €119,005 | €0 | -€119,005 | -100.0% |
| Amounts payable | 17/49 | €12,662 | €11,332 | -€1,330 | -10.5% |
| Amounts payable within one year | 42/48 | €12,662 | €9,607 | -€3,055 | -24.1% |
| Trade debts | 44 | €4,691 | €1,236 | -€3,455 | -73.7% |
| Suppliers | 440/4 | €4,691 | €1,236 | -€3,455 | -73.7% |
| Taxes, remuneration and social security | 45 | €1,883 | €1,748 | -€135 | -7.2% |
| Taxes | 450/3 | €1,883 | €1,748 | -€135 | -7.2% |
| Other amounts payable | 47/48 | €6,088 | €6,623 | +€535 | +8.8% |
| Accrued charges and deferred income | 492/3 | €0 | €1,725 | +€1,725 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €348 | €467 | +€119 | +34.1% |
| Other operating charges | 640/8 | €584 | €926 | +€342 | +58.5% |
| Gross operating margin | 9900 | €79,521 | €79,626 | +€105 | +0.1% |
| Operating profit (loss) | 9901 | €78,588 | €78,233 | -€355 | -0.5% |
| Financial charges | 65/66B | €334 | €462 | +€127 | +38.1% |
| Recurring financial charges | 65 | €334 | €462 | +€127 | +38.1% |
| Profit (loss) for the period before taxes | 9903 | €78,254 | €77,771 | -€483 | -0.6% |
| Income taxes | 67/77 | €19,981 | €15,907 | -€4,074 | -20.4% |
| Profit (loss) for the period | 9904 | €58,273 | €61,864 | +€3,591 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €58,273 | €61,864 | +€3,591 | +6.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.