Dekaphar: 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.
Dekaphar
Largest movements
- Receivables within one year +€47,210
up €47,210 (+18.7%), from €253,113 to €300,323
of which Other amounts receivable: +€36,202
- Tangible fixed assets -€18,439
down €18,439 (-13.8%), from €133,146 to €114,706
of which Furniture and vehicles: -€15,089
- Debts after one year -€56,512
down €56,512 (-13.9%), from €405,961 to €349,449
- Reserves +€49,301
up €49,301 (+9.5%), from €519,905 to €569,206
- Other debts +€32,222
up €32,222 (+10.1%), from €317,485 to €349,706
- Gross operating margin -€25,201
down €25,201 (-17.4%), from €145,204 to €120,004
- Taxes -€7,089
down €7,089 (-22.3%), from €31,738 to €24,649
- Financial charges +€1,555
up €1,555 (+5.0%), from €31,262 to €32,817
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,367,499 | €1,386,993 | +€19,494 | +1.4% |
| Fixed assets | 21/28 | €1,103,024 | €1,084,585 | -€18,439 | -1.7% |
| Tangible fixed assets | 22/27 | €133,146 | €114,706 | -€18,439 | -13.8% |
| Land and buildings | 22 | €66,849 | €63,499 | -€3,350 | -5.0% |
| Furniture and vehicles | 24 | €66,296 | €51,207 | -€15,089 | -22.8% |
| Financial fixed assets | 28 | €969,878 | €969,878 | = | 0.0% |
| Current assets | 29/58 | €264,475 | €302,408 | +€37,933 | +14.3% |
| Amounts receivable within one year | 40/41 | €253,113 | €300,323 | +€47,210 | +18.7% |
| Trade receivables | 40 | €0 | €11,008 | +€11,008 | |
| Other amounts receivable | 41 | €253,113 | €289,315 | +€36,202 | +14.3% |
| Cash at bank and in hand | 54/58 | €10,146 | €767 | -€9,379 | -92.4% |
| Deferred charges and accrued income | 490/1 | €1,216 | €1,318 | +€102 | +8.3% |
| Total equity and liabilities | 10/49 | €1,367,499 | €1,386,993 | +€19,494 | +1.4% |
| Equity | 10/15 | €539,905 | €589,206 | +€49,301 | +9.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €519,905 | €569,206 | +€49,301 | +9.5% |
| Distributable reserves | 133 | €519,905 | €569,206 | +€49,301 | +9.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €827,595 | €797,787 | -€29,807 | -3.6% |
| Amounts payable after more than one year | 17 | €405,961 | €349,449 | -€56,512 | -13.9% |
| Financial debts | 170/4 | €405,961 | €349,449 | -€56,512 | -13.9% |
| Amounts payable within one year | 42/48 | €410,050 | €436,866 | +€26,816 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €69,051 | €69,840 | +€789 | +1.1% |
| Trade debts | 44 | €2,046 | €3,075 | +€1,028 | +50.2% |
| Suppliers | 440/4 | €2,046 | €3,075 | +€1,028 | +50.2% |
| Taxes, remuneration and social security | 45 | €21,468 | €14,245 | -€7,222 | -33.6% |
| Taxes | 450/3 | €19,801 | €14,245 | -€5,556 | -28.1% |
| Remuneration and social security | 454/9 | €1,667 | €0 | -€1,667 | -100% |
| Other amounts payable | 47/48 | €317,485 | €349,706 | +€32,222 | +10.1% |
| Accrued charges and deferred income | 492/3 | €11,584 | €11,473 | -€111 | -1.0% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,341 | €18,439 | +€1,099 | +6.3% |
| Other operating charges | 640/8 | €1,817 | €1,451 | -€366 | -20.1% |
| Gross operating margin | 9900 | €145,204 | €120,004 | -€25,201 | -17.4% |
| Operating profit (loss) | 9901 | €126,047 | €100,113 | -€25,934 | -20.6% |
| Financial income | 75/76B | €6,939 | €7,513 | +€574 | +8.3% |
| Recurring financial income | 75 | €6,939 | €7,513 | +€574 | +8.3% |
| Financial charges | 65/66B | €31,262 | €32,817 | +€1,555 | +5.0% |
| Recurring financial charges | 65 | €31,262 | €32,817 | +€1,555 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €101,724 | €74,809 | -€26,915 | -26.5% |
| Income taxes | 67/77 | €31,738 | €24,649 | -€7,089 | -22.3% |
| Profit (loss) for the period | 9904 | €69,985 | €50,160 | -€19,825 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €69,985 | €50,160 | -€19,825 | -28.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.