DEKALLIN: 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.
DEKALLIN
Largest movements
- Tangible fixed assets +€174,023
up €174,023 (+94.7%), from €183,849 to €357,873
of which Land and buildings: +€194,947
- Cash -€44,603
down €44,603 (-55.1%), from €80,885 to €36,281
mainly Investment in fixed assets (net) (-€201,902) and Other debts (-€21,788)
- Debts after one year +€76,808
up €76,808 (+246.6%), from €31,147 to €107,955
- Reserves +€38,254
up €38,254 (+30.6%), from €124,809 to €163,063
- Tax, wage and social debts +€26,505
up €26,505 (+274.3%), from €9,664 to €36,169
- Other debts -€21,788
down €21,788 (-35.5%), from €61,304 to €39,516
- Accrued charges and deferred income +€5,545
up €5,545 (+308.1%), from €1,800 to €7,345
- Gross operating margin +€18,908
up €18,908 (+20.4%), from €92,847 to €111,755
- Depreciation +€8,967
up €8,967 (+47.4%), from €18,912 to €27,879
- Taxes -€3,422
down €3,422 (-17.0%), from €20,168 to €16,746
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 | €289,288 | €415,812 | +€126,523 | +43.7% |
| Fixed assets | 21/28 | €183,854 | €357,878 | +€174,023 | +94.7% |
| Tangible fixed assets | 22/27 | €183,849 | €357,873 | +€174,023 | +94.7% |
| Land and buildings | 22 | €108,763 | €303,710 | +€194,947 | +179.2% |
| Furniture and vehicles | 24 | €72,886 | €51,962 | -€20,924 | -28.7% |
| Other tangible fixed assets | 26 | €2,200 | €2,200 | = | 0.0% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €105,434 | €57,934 | -€47,500 | -45.1% |
| Amounts receivable within one year | 40/41 | €21,470 | €18,002 | -€3,467 | -16.1% |
| Trade receivables | 40 | €16,638 | €14,416 | -€2,222 | -13.4% |
| Other amounts receivable | 41 | €4,832 | €3,586 | -€1,246 | -25.8% |
| Cash at bank and in hand | 54/58 | €80,885 | €36,281 | -€44,603 | -55.1% |
| Deferred charges and accrued income | 490/1 | €3,080 | €3,651 | +€571 | +18.5% |
| Total equity and liabilities | 10/49 | €289,288 | €415,812 | +€126,523 | +43.7% |
| Equity | 10/15 | €157,952 | €196,206 | +€38,254 | +24.2% |
| Contributions | 10/11 | €33,143 | €33,143 | = | 0.0% |
| Reserves | 13 | €124,809 | €163,063 | +€38,254 | +30.6% |
| Distributable reserves | 133 | €124,809 | €163,063 | +€38,254 | +30.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €131,336 | €219,605 | +€88,270 | +67.2% |
| Amounts payable after more than one year | 17 | €31,147 | €107,955 | +€76,808 | +246.6% |
| Financial debts | 170/4 | €31,147 | €107,955 | +€76,808 | +246.6% |
| Amounts payable within one year | 42/48 | €98,389 | €104,305 | +€5,916 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €22,215 | €23,192 | +€977 | +4.4% |
| Trade debts | 44 | €5,205 | €5,428 | +€223 | +4.3% |
| Suppliers | 440/4 | €5,205 | €5,428 | +€223 | +4.3% |
| Taxes, remuneration and social security | 45 | €9,664 | €36,169 | +€26,505 | +274.3% |
| Taxes | 450/3 | €9,664 | €36,169 | +€26,505 | +274.3% |
| Other amounts payable | 47/48 | €61,304 | €39,516 | -€21,788 | -35.5% |
| Accrued charges and deferred income | 492/3 | €1,800 | €7,345 | +€5,545 | +308.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,912 | €27,879 | +€8,967 | +47.4% |
| Other operating charges | 640/8 | €8,227 | €7,358 | -€869 | -10.6% |
| Gross operating margin | 9900 | €92,847 | €111,755 | +€18,908 | +20.4% |
| Operating profit (loss) | 9901 | €65,709 | €76,519 | +€10,811 | +16.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,342 | €2,903 | +€561 | +24.0% |
| Recurring financial charges | 65 | €2,342 | €2,903 | +€561 | +24.0% |
| Profit (loss) for the period before taxes | 9903 | €63,367 | €73,616 | +€10,249 | +16.2% |
| Income taxes | 67/77 | €20,168 | €16,746 | -€3,422 | -17.0% |
| Profit (loss) for the period | 9904 | €43,199 | €56,870 | +€13,671 | +31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,199 | €56,870 | +€13,671 | +31.6% |
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 6 October 2026 via checked.be.