DEKAMO: 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.
DEKAMO
Largest movements
- Tangible fixed assets +€5,225
up €5,225 (+238%), from €2,196 to €7,420
of which Furniture and vehicles: +€5,240
- Cash -€3,120
down €3,120 (-3.4%), from €92,158 to €89,038
mainly Investment in fixed assets (net) (-€7,264) and Receivables within one year (-€2,604)
- Receivables within one year +€2,604
up €2,604 (+15.9%), from €16,394 to €18,999
of which Other amounts receivable: +€11,982
- Reserves +€8,023
up €8,023 (+8.7%), from €92,516 to €100,539
- Tax, wage and social debts -€2,301
down €2,301 (-15.5%), from €14,813 to €12,512
of which Remuneration and social security: -€3,000
- Gross operating margin -€80,465
down €80,465 (-84.4%), from €95,379 to €14,913
- Taxes -€21,227
down €21,227 (-82.2%), from €25,813 to €4,586
- Depreciation +€1,617
up €1,617 (+383%), from €422 to €2,040
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 | €111,403 | €116,303 | +€4,899 | +4.4% |
| Fixed assets | 21/28 | €2,196 | €7,420 | +€5,225 | +238% |
| Tangible fixed assets | 22/27 | €2,196 | €7,420 | +€5,225 | +238% |
| Plant, machinery and equipment | 23 | €2,196 | €2,181 | -€15 | -0.7% |
| Furniture and vehicles | 24 | - | €5,240 | +€5,240 | |
| Current assets | 29/58 | €109,208 | €108,882 | -€325 | -0.3% |
| Amounts receivable within one year | 40/41 | €16,394 | €18,999 | +€2,604 | +15.9% |
| Trade receivables | 40 | €11,906 | €2,528 | -€9,378 | -78.8% |
| Other amounts receivable | 41 | €4,488 | €16,470 | +€11,982 | +267% |
| Cash at bank and in hand | 54/58 | €92,158 | €89,038 | -€3,120 | -3.4% |
| Deferred charges and accrued income | 490/1 | €656 | €846 | +€190 | +29.1% |
| Total equity and liabilities | 10/49 | €111,403 | €116,303 | +€4,899 | +4.4% |
| Equity | 10/15 | €95,516 | €103,539 | +€8,023 | +8.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €92,516 | €100,539 | +€8,023 | +8.7% |
| Distributable reserves | 133 | €92,516 | €100,539 | +€8,023 | +8.7% |
| Amounts payable | 17/49 | €15,888 | €12,764 | -€3,124 | -19.7% |
| Amounts payable within one year | 42/48 | €15,888 | €12,764 | -€3,124 | -19.7% |
| Trade debts | 44 | €198 | €252 | +€54 | +27.1% |
| Suppliers | 440/4 | €198 | €252 | +€54 | +27.1% |
| Taxes, remuneration and social security | 45 | €14,813 | €12,512 | -€2,301 | -15.5% |
| Taxes | 450/3 | €11,813 | €12,512 | +€699 | +5.9% |
| Remuneration and social security | 454/9 | €3,000 | €0 | -€3,000 | -100% |
| Other amounts payable | 47/48 | €876 | €0 | -€876 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €422 | €2,040 | +€1,617 | +383% |
| Other operating charges | 640/8 | €383 | €385 | +€2 | +0.5% |
| Gross operating margin | 9900 | €95,379 | €14,913 | -€80,465 | -84.4% |
| Operating profit (loss) | 9901 | €94,573 | €12,489 | -€82,084 | -86.8% |
| Financial income | 75/76B | €10 | €121 | +€111 | +1,142% |
| Recurring financial income | 75 | €10 | €121 | +€111 | +1,142% |
| Financial charges | 65/66B | €39 | €0 | -€39 | -100.0% |
| Recurring financial charges | 65 | €39 | €0 | -€39 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €94,544 | €12,609 | -€81,935 | -86.7% |
| Income taxes | 67/77 | €25,813 | €4,586 | -€21,227 | -82.2% |
| Profit (loss) for the period | 9904 | €68,730 | €8,023 | -€60,707 | -88.3% |
| Profit (loss) for the period to be appropriated | 9905 | €68,730 | €8,023 | -€60,707 | -88.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.