DEKAMEC: what changed
Two financial 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.
DEKAMEC
Largest movements
- Receivables within one year +€61,818
up €61,818 (+60.2%), from €102,691 to €164,509
of which Trade receivables: +€57,618
- Tangible fixed assets +€57,958
up €57,958 (+13.2%), from €439,466 to €497,424
of which Land and buildings: +€69,193
- Trade debts +€60,258
up €60,258 (+110.6%), from €54,483 to €114,741
- Reserves +€54,767
up €54,767 (+10.5%), from €523,747 to €578,513
of which Distributable reserves: +€54,767
- Debts after one year +€32,949
up €32,949 (+68.1%), from €48,410 to €81,358
- Current portion of long-term debt -€13,122
down €13,122 (-33.9%), from €38,750 to €25,628
- Depreciation +€13,523
up €13,523 (+28.7%), from €47,134 to €60,657
- Financial income +€5,717
up €5,717 (+4179.7%), from €137 to €5,853
- Taxes -€2,872
down €2,872 (-15.1%), from €19,030 to €16,158
- Financial charges +€2,543
up €2,543 (+22.3%), from €11,398 to €13,941
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 | €772,295 | €894,510 | +€122,215 | +15.8% |
| Fixed assets | 21/28 | €441,440 | €499,432 | +€57,992 | +13.1% |
| Tangible fixed assets | 22/27 | €439,466 | €497,424 | +€57,958 | +13.2% |
| Land and buildings | 22 | €342,552 | €411,744 | +€69,193 | +20.2% |
| Plant, machinery and equipment | 23 | €27,765 | €20,963 | -€6,801 | -24.5% |
| Furniture and vehicles | 24 | €28,611 | €17,890 | -€10,721 | -37.5% |
| Leasing and similar rights | 25 | €40,539 | €46,827 | +€6,288 | +15.5% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €1,974 | €2,008 | +€34 | +1.7% |
| Current assets | 29/58 | €330,855 | €395,078 | +€64,223 | +19.4% |
| Stocks and contracts in progress | 3 | €53,137 | €50,137 | -€3,000 | -5.6% |
| Stocks | 30/36 | €53,137 | €50,137 | -€3,000 | -5.6% |
| Amounts receivable within one year | 40/41 | €102,691 | €164,509 | +€61,818 | +60.2% |
| Trade receivables | 40 | €102,691 | €160,309 | +€57,618 | +56.1% |
| Other amounts receivable | 41 | €0 | €4,200 | +€4,200 | |
| Current investments | 50/53 | €88,844 | €94,154 | +€5,310 | +6.0% |
| Cash at bank and in hand | 54/58 | €61,668 | €62,315 | +€647 | +1.0% |
| Deferred charges and accrued income | 490/1 | €24,515 | €23,963 | -€551 | -2.2% |
| Total equity and liabilities | 10/49 | €772,295 | €894,510 | +€122,215 | +15.8% |
| Equity | 10/15 | €537,223 | €591,990 | +€54,767 | +10.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €523,747 | €578,513 | +€54,767 | +10.5% |
| Tax-exempt reserves | 132 | €25,747 | €25,747 | = | 0.0% |
| Distributable reserves | 133 | €498,000 | €552,767 | +€54,767 | +11.0% |
| Profit (loss) carried forward | 14 | €1,077 | €1,077 | = | 0.0% |
| Amounts payable | 17/49 | €235,072 | €302,520 | +€67,448 | +28.7% |
| Amounts payable after more than one year | 17 | €48,410 | €81,358 | +€32,949 | +68.1% |
| Financial debts | 170/4 | €48,410 | €81,358 | +€32,949 | +68.1% |
| Amounts payable within one year | 42/48 | €186,662 | €221,162 | +€34,500 | +18.5% |
| Current portion of amounts payable after more than one year | 42 | €38,750 | €25,628 | -€13,122 | -33.9% |
| Financial debts | 43 | €54,065 | €54,047 | -€18 | 0.0% |
| Credit institutions | 430/8 | €54,065 | €54,047 | -€18 | 0.0% |
| Trade debts | 44 | €54,483 | €114,741 | +€60,258 | +110.6% |
| Suppliers | 440/4 | €54,483 | €114,741 | +€60,258 | +110.6% |
| Taxes, remuneration and social security | 45 | €15,142 | €9,665 | -€5,477 | -36.2% |
| Taxes | 450/3 | €15,142 | €9,665 | -€5,477 | -36.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €24,223 | €17,081 | -€7,142 | -29.5% |
| Non-recurring operating income | 76A | €31,448 | €0 | -€31,448 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,134 | €60,657 | +€13,523 | +28.7% |
| Other operating charges | 640/8 | €9,982 | €9,637 | -€345 | -3.5% |
| Gross operating margin | 9900 | €147,990 | €149,307 | +€1,317 | +0.9% |
| Operating profit (loss) | 9901 | €90,873 | €79,013 | -€11,861 | -13.1% |
| Financial income | 75/76B | €137 | €5,853 | +€5,717 | +4179.7% |
| Recurring financial income | 75 | €137 | €5,853 | +€5,717 | +4179.7% |
| Financial charges | 65/66B | €11,398 | €13,941 | +€2,543 | +22.3% |
| Recurring financial charges | 65 | €11,398 | €13,941 | +€2,543 | +22.3% |
| Profit (loss) for the period before taxes | 9903 | €79,612 | €70,925 | -€8,687 | -10.9% |
| Income taxes | 67/77 | €19,030 | €16,158 | -€2,872 | -15.1% |
| Profit (loss) for the period | 9904 | €60,582 | €54,767 | -€5,815 | -9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €60,582 | €54,767 | -€5,815 | -9.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.