DEKAMED: 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.
DEKAMED
Largest movements
- Cash -€68,717
down €68,717 (-58.2%), from €118,069 to €49,352
mainly Other debts (-€39,071) and Contributions, distributions and other (-€36,864)
- Intangible fixed assets -€9,000
down €9,000 (-50.0%), from €18,000 to €9,000
- Receivables within one year +€2,413
up €2,413 (+98.0%), from €2,463 to €4,877
of which Other amounts receivable: +€4,370
- Other debts -€39,071
down €39,071 (-98.0%), from €39,861 to €790
- Reserves -€22,393
down €22,393 (-22.0%), from €101,860 to €79,467
- Debts after one year -€8,363
down €8,363 (-31.2%), from €26,763 to €18,401
- Trade debts -€4,387
down €4,387 (-98.8%), from €4,441 to €54
- Tax, wage and social debts -€2,190
down €2,190 (-89.4%), from €2,449 to €259
- Gross operating margin -€22,523
down €22,523 (-32.8%), from €68,576 to €46,052
- Taxes -€7,612
down €7,612 (-57.5%), from €13,241 to €5,630
- Depreciation +€2,662
up €2,662 (+12.2%), from €21,827 to €24,489
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 | €190,511 | €113,533 | -€76,978 | -40.4% |
| Fixed assets | 21/28 | €65,744 | €55,409 | -€10,335 | -15.7% |
| Intangible fixed assets | 21 | €18,000 | €9,000 | -€9,000 | -50.0% |
| Tangible fixed assets | 22/27 | €46,744 | €45,409 | -€1,335 | -2.9% |
| Plant, machinery and equipment | 23 | - | €1,323 | +€1,323 | |
| Furniture and vehicles | 24 | €46,462 | €44,086 | -€2,376 | -5.1% |
| Other tangible fixed assets | 26 | €282 | - | -€282 | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €124,767 | €58,124 | -€66,643 | -53.4% |
| Amounts receivable within one year | 40/41 | €2,463 | €4,877 | +€2,413 | +98.0% |
| Trade receivables | 40 | €2,463 | €507 | -€1,957 | -79.4% |
| Other amounts receivable | 41 | - | €4,370 | +€4,370 | |
| Cash at bank and in hand | 54/58 | €118,069 | €49,352 | -€68,717 | -58.2% |
| Deferred charges and accrued income | 490/1 | €4,235 | €3,895 | -€340 | -8.0% |
| Total equity and liabilities | 10/49 | €190,511 | €113,533 | -€76,978 | -40.4% |
| Equity | 10/15 | €108,924 | €85,667 | -€23,257 | -21.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €101,860 | €79,467 | -€22,393 | -22.0% |
| Distributable reserves | 133 | €101,860 | €79,467 | -€22,393 | -22.0% |
| Profit (loss) carried forward | 14 | €864 | - | -€864 | |
| Amounts payable | 17/49 | €81,587 | €27,867 | -€53,721 | -65.8% |
| Amounts payable after more than one year | 17 | €26,763 | €18,401 | -€8,363 | -31.2% |
| Financial debts | 170/4 | €26,763 | €18,401 | -€8,363 | -31.2% |
| Amounts payable within one year | 42/48 | €54,824 | €9,466 | -€45,358 | -82.7% |
| Current portion of amounts payable after more than one year | 42 | €8,072 | €8,363 | +€290 | +3.6% |
| Trade debts | 44 | €4,441 | €54 | -€4,387 | -98.8% |
| Suppliers | 440/4 | €4,441 | €54 | -€4,387 | -98.8% |
| Taxes, remuneration and social security | 45 | €2,449 | €259 | -€2,190 | -89.4% |
| Taxes | 450/3 | €2,449 | €259 | -€2,190 | -89.4% |
| Other amounts payable | 47/48 | €39,861 | €790 | -€39,071 | -98.0% |
| Non-recurring operating income | 76A | €4,647 | - | -€4,647 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,827 | €24,489 | +€2,662 | +12.2% |
| Other operating charges | 640/8 | €634 | €527 | -€106 | -16.8% |
| Gross operating margin | 9900 | €68,576 | €46,052 | -€22,523 | -32.8% |
| Operating profit (loss) | 9901 | €46,115 | €21,036 | -€25,079 | -54.4% |
| Financial charges | 65/66B | €1,900 | €1,799 | -€101 | -5.3% |
| Recurring financial charges | 65 | €1,900 | €1,799 | -€101 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €44,215 | €19,236 | -€24,978 | -56.5% |
| Income taxes | 67/77 | €13,241 | €5,630 | -€7,612 | -57.5% |
| Profit (loss) for the period | 9904 | €30,973 | €13,607 | -€17,367 | -56.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,973 | €13,607 | -€17,367 | -56.1% |
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.