DEKARAMA: 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.
DEKARAMA
Largest movements
- Tangible fixed assets -€18,159
down €18,159 (-28.2%), from €64,474 to €46,315
of which Furniture and vehicles: -€14,550
- Cash +€16,926
up €16,926 (+148.4%), from €11,409 to €28,335
mainly Depreciation (+€19,311) and Net result for the year (+€11,250)
- Deferred charges and accrued income +€2,435
up €2,435 (+21.5%), from €11,319 to €13,754
- Receivables within one year +€1,329
up €1,329 (+19.6%), from €6,765 to €8,094
- Reserves +€11,250
up €11,250 (+26.6%), from €42,295 to €53,545
- Debts after one year -€7,409
down €7,409 (-25.0%), from €29,632 to €22,223
- Current portion of long-term debt -€1,166
down €1,166 (-13.0%), from €8,967 to €7,801
- Gross operating margin +€5,739
up €5,739 (+18.4%), from €31,180 to €36,919
- Depreciation +€880
up €880 (+4.8%), from €18,432 to €19,311
- Taxes +€374
up €374 (+10.1%), from €3,684 to €4,058
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 | €93,968 | €96,498 | +€2,530 | +2.7% |
| Fixed assets | 21/28 | €64,474 | €46,315 | -€18,159 | -28.2% |
| Tangible fixed assets | 22/27 | €64,474 | €46,315 | -€18,159 | -28.2% |
| Plant, machinery and equipment | 23 | €1,368 | €1,311 | -€57 | -4.2% |
| Furniture and vehicles | 24 | €57,765 | €43,215 | -€14,550 | -25.2% |
| Other tangible fixed assets | 26 | €5,341 | €1,789 | -€3,552 | -66.5% |
| Current assets | 29/58 | €29,493 | €50,183 | +€20,689 | +70.1% |
| Amounts receivable within one year | 40/41 | €6,765 | €8,094 | +€1,329 | +19.6% |
| Other amounts receivable | 41 | €6,765 | €8,094 | +€1,329 | +19.6% |
| Cash at bank and in hand | 54/58 | €11,409 | €28,335 | +€16,926 | +148.4% |
| Deferred charges and accrued income | 490/1 | €11,319 | €13,754 | +€2,435 | +21.5% |
| Total equity and liabilities | 10/49 | €93,968 | €96,498 | +€2,530 | +2.7% |
| Equity | 10/15 | €48,495 | €59,745 | +€11,250 | +23.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €42,295 | €53,545 | +€11,250 | +26.6% |
| Distributable reserves | 133 | €42,295 | €53,545 | +€11,250 | +26.6% |
| Amounts payable | 17/49 | €45,473 | €36,753 | -€8,720 | -19.2% |
| Amounts payable after more than one year | 17 | €29,632 | €22,223 | -€7,409 | -25.0% |
| Financial debts | 170/4 | €29,632 | €22,223 | -€7,409 | -25.0% |
| Amounts payable within one year | 42/48 | €15,281 | €14,530 | -€751 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €8,967 | €7,801 | -€1,166 | -13.0% |
| Trade debts | 44 | €1,150 | €750 | -€400 | -34.8% |
| Suppliers | 440/4 | €1,150 | €750 | -€400 | -34.8% |
| Taxes, remuneration and social security | 45 | €2,480 | €2,480 | = | 0.0% |
| Taxes | 450/3 | €2,480 | €2,480 | = | 0.0% |
| Other amounts payable | 47/48 | €2,684 | €3,499 | +€815 | +30.4% |
| Accrued charges and deferred income | 492/3 | €560 | €0 | -€560 | -100.0% |
| Non-recurring operating income | 76A | €1,500 | €0 | -€1,500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,432 | €19,311 | +€880 | +4.8% |
| Other operating charges | 640/8 | €1,158 | €1,131 | -€27 | -2.4% |
| Gross operating margin | 9900 | €31,180 | €36,919 | +€5,739 | +18.4% |
| Operating profit (loss) | 9901 | €11,590 | €16,477 | +€4,887 | +42.2% |
| Financial income | 75/76B | €60 | €134 | +€74 | +121.6% |
| Recurring financial income | 75 | €60 | €134 | +€74 | +121.6% |
| Financial charges | 65/66B | €1,312 | €1,303 | -€9 | -0.7% |
| Recurring financial charges | 65 | €1,312 | €1,303 | -€9 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €10,338 | €15,308 | +€4,969 | +48.1% |
| Income taxes | 67/77 | €3,684 | €4,058 | +€374 | +10.1% |
| Profit (loss) for the period | 9904 | €6,654 | €11,250 | +€4,595 | +69.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,654 | €11,250 | +€4,595 | +69.1% |
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 5 October 2026 via checked.be.