DEKAMEX: 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.
DEKAMEX
Largest movements
- Receivables within one year -€35,953
down €35,953 (-99.5%), from €36,121 to €168
of which Trade receivables: -€36,121
- Cash +€21,704
up €21,704 (+467%), from €4,649 to €26,354
mainly Receivables within one year (+€35,953) and Deferred charges and accrued income (+€5,127)
- Deferred charges and accrued income -€5,127
down €5,127 (-72.1%), from €7,116 to €1,988
- Tangible fixed assets +€2,709
up €2,709 (+52.9%), from €5,117 to €7,827
of which Furniture and vehicles: +€3,956
- Profit (loss) carried forward -€14,004
down €14,004 (-57.2%), from €24,470 to €10,465
- Trade debts -€1,837
down €1,837 (-64.1%), from €2,864 to €1,027
- Tax, wage and social debts -€1,117
down €1,117 (-27.9%), from €4,004 to €2,887
- Gross operating margin -€12,079
down €12,079, from €1,189 to -€10,889
- Other operating charges -€5,394
down €5,394 (-93.3%), from €5,781 to €387
- Depreciation +€708
up €708 (+38.1%), from €1,860 to €2,568
- Financial charges -€651
down €651 (-58.7%), from €1,109 to €457
- Financial income +€430
up €430, from €0 to €430
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.
Derived cash bridge
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 | €53,404 | €36,337 | -€17,067 | -32.0% |
| Fixed assets | 21/28 | €5,517 | €7,827 | +€2,309 | +41.9% |
| Tangible fixed assets | 22/27 | €5,117 | €7,827 | +€2,709 | +52.9% |
| Plant, machinery and equipment | 23 | €2,370 | €1,123 | -€1,247 | -52.6% |
| Furniture and vehicles | 24 | €2,748 | €6,704 | +€3,956 | +144% |
| Financial fixed assets | 28 | €400 | €0 | -€400 | -100% |
| Current assets | 29/58 | €47,886 | €28,510 | -€19,376 | -40.5% |
| Amounts receivable within one year | 40/41 | €36,121 | €168 | -€35,953 | -99.5% |
| Trade receivables | 40 | €36,121 | €0 | -€36,121 | -100% |
| Other amounts receivable | 41 | €0 | €168 | +€168 | |
| Cash at bank and in hand | 54/58 | €4,649 | €26,354 | +€21,704 | +467% |
| Deferred charges and accrued income | 490/1 | €7,116 | €1,988 | -€5,127 | -72.1% |
| Total equity and liabilities | 10/49 | €53,404 | €36,337 | -€17,067 | -32.0% |
| Equity | 10/15 | €46,290 | €32,286 | -€14,004 | -30.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,621 | €15,621 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €15,621 | €15,621 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,470 | €10,465 | -€14,004 | -57.2% |
| Amounts payable | 17/49 | €7,113 | €4,050 | -€3,063 | -43.1% |
| Amounts payable within one year | 42/48 | €7,113 | €4,050 | -€3,063 | -43.1% |
| Trade debts | 44 | €2,864 | €1,027 | -€1,837 | -64.1% |
| Suppliers | 440/4 | €2,864 | €1,027 | -€1,837 | -64.1% |
| Taxes, remuneration and social security | 45 | €4,004 | €2,887 | -€1,117 | -27.9% |
| Taxes | 450/3 | €4,004 | €2,887 | -€1,117 | -27.9% |
| Other amounts payable | 47/48 | €245 | €137 | -€108 | -44.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,860 | €2,568 | +€708 | +38.1% |
| Other operating charges | 640/8 | €5,781 | €387 | -€5,394 | -93.3% |
| Gross operating margin | 9900 | €1,189 | -€10,889 | -€12,079 | |
| Operating profit (loss) | 9901 | -€6,452 | -€13,845 | -€7,393 | -115% |
| Financial income | 75/76B | €0 | €430 | +€430 | |
| Recurring financial income | 75 | €0 | €430 | +€430 | |
| Financial charges | 65/66B | €1,109 | €457 | -€651 | -58.7% |
| Recurring financial charges | 65 | €1,109 | €457 | -€651 | -58.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,560 | -€13,872 | -€6,312 | -83.5% |
| Income taxes | 67/77 | €339 | €132 | -€207 | -61.1% |
| Profit (loss) for the period | 9904 | -€7,899 | -€14,004 | -€6,105 | -77.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,899 | -€14,004 | -€6,105 | -77.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.