DEKAHA: 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.
DEKAHA
Largest movements
- Tangible fixed assets -€76,078
down €76,078 (-32.2%), from €236,355 to €160,277
- Cash +€27,008
up €27,008 (+7396.2%), from €365 to €27,373
mainly Depreciation (+€76,078) and Trade debts (+€2,435)
- Debts after one year -€32,191
down €32,191 (-6.7%), from €481,246 to €449,055
- Profit (loss) carried forward -€20,202
down €20,202 (-4.2%), from -€481,242 to -€501,444
- Trade debts +€2,435
up €2,435 (+588.6%), from €414 to €2,849
- Gross operating margin +€6,256
up €6,256 (+10.1%), from €62,233 to €68,489
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 | €243,356 | €193,508 | -€49,848 | -20.5% |
| Fixed assets | 21/28 | €236,355 | €160,277 | -€76,078 | -32.2% |
| Tangible fixed assets | 22/27 | €236,355 | €160,277 | -€76,078 | -32.2% |
| Land and buildings | 22 | €236,355 | €160,277 | -€76,078 | -32.2% |
| Current assets | 29/58 | €7,001 | €33,231 | +€26,230 | +374.6% |
| Amounts receivable within one year | 40/41 | €6,636 | €5,858 | -€778 | -11.7% |
| Other amounts receivable | 41 | €6,636 | €5,858 | -€778 | -11.7% |
| Cash at bank and in hand | 54/58 | €365 | €27,373 | +€27,008 | +7396.2% |
| Total equity and liabilities | 10/49 | €243,356 | €193,508 | -€49,848 | -20.5% |
| Equity | 10/15 | -€244,754 | -€264,956 | -€20,202 | -8.3% |
| Contributions | 10/11 | €235,500 | €235,500 | = | 0.0% |
| Reserves | 13 | €988 | €988 | = | 0.0% |
| Non-distributable reserves | 130/1 | €988 | €988 | = | 0.0% |
| Reserves not available under the articles | 1311 | €988 | €988 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€481,242 | -€501,444 | -€20,202 | -4.2% |
| Amounts payable | 17/49 | €488,110 | €458,464 | -€29,646 | -6.1% |
| Amounts payable after more than one year | 17 | €481,246 | €449,055 | -€32,191 | -6.7% |
| Financial debts | 170/4 | €481,246 | €449,055 | -€32,191 | -6.7% |
| Amounts payable within one year | 42/48 | €6,864 | €9,409 | +€2,545 | +37.1% |
| Trade debts | 44 | €414 | €2,849 | +€2,435 | +588.6% |
| Suppliers | 440/4 | €414 | €2,849 | +€2,435 | +588.6% |
| Other amounts payable | 47/48 | €6,450 | €6,560 | +€110 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,078 | €76,078 | = | 0.0% |
| Other operating charges | 640/8 | €12,008 | €11,829 | -€179 | -1.5% |
| Gross operating margin | 9900 | €62,233 | €68,489 | +€6,256 | +10.1% |
| Operating profit (loss) | 9901 | -€25,853 | -€19,417 | +€6,436 | +24.9% |
| Financial income | 75/76B | €77 | €0 | -€77 | -100.0% |
| Recurring financial income | 75 | €77 | €0 | -€77 | -100.0% |
| Financial charges | 65/66B | €464 | €785 | +€321 | +69.2% |
| Recurring financial charges | 65 | €464 | €785 | +€321 | +69.2% |
| Profit (loss) for the period before taxes | 9903 | -€26,240 | -€20,202 | +€6,037 | +23.0% |
| Profit (loss) for the period | 9904 | -€26,240 | -€20,202 | +€6,037 | +23.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,240 | -€20,202 | +€6,037 | +23.0% |
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 28 September 2026 via checked.be.