Dekas: 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.
Dekas
Largest movements
- Cash -€5,426
down €5,426 (-13.7%), from €39,476 to €34,050
mainly Contributions, distributions and other (-€23,534) and Debts after one year (-€18,762)
- Debts after one year -€18,762
down €18,762 (-20.0%), from €93,840 to €75,078
- Reserves +€9,047
up €9,047 (+17.8%), from €50,745 to €59,792
- Other debts +€5,547
up €5,547 (+61.9%), from €8,961 to €14,508
- Tax, wage and social debts -€3,580
down €3,580 (-24.3%), from €14,727 to €11,147
- Gross operating margin +€27,316
up €27,316 (+123.2%), from €22,178 to €49,493
- Taxes +€3,895
up €3,895 (+56.6%), from €6,885 to €10,781
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 | €201,726 | €195,644 | -€6,081 | -3.0% |
| Fixed assets | 21/28 | €160,606 | €159,995 | -€612 | -0.4% |
| Tangible fixed assets | 22/27 | €1,544 | €932 | -€612 | -39.6% |
| Furniture and vehicles | 24 | €1,544 | €932 | -€612 | -39.6% |
| Financial fixed assets | 28 | €159,062 | €159,062 | = | 0.0% |
| Current assets | 29/58 | €41,119 | €35,650 | -€5,469 | -13.3% |
| Amounts receivable within one year | 40/41 | €1,643 | €1,600 | -€43 | -2.6% |
| Trade receivables | 40 | €1,551 | €0 | -€1,551 | -100.0% |
| Other amounts receivable | 41 | €92 | €1,600 | +€1,508 | +1646.0% |
| Cash at bank and in hand | 54/58 | €39,476 | €34,050 | -€5,426 | -13.7% |
| Total equity and liabilities | 10/49 | €201,726 | €195,644 | -€6,081 | -3.0% |
| Equity | 10/15 | €57,745 | €66,792 | +€9,047 | +15.7% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €50,745 | €59,792 | +€9,047 | +17.8% |
| Distributable reserves | 133 | €50,745 | €59,792 | +€9,047 | +17.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €143,981 | €128,852 | -€15,129 | -10.5% |
| Amounts payable after more than one year | 17 | €93,840 | €75,078 | -€18,762 | -20.0% |
| Financial debts | 170/4 | €93,840 | €75,078 | -€18,762 | -20.0% |
| Amounts payable within one year | 42/48 | €50,141 | €53,774 | +€3,634 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €18,078 | €18,762 | +€684 | +3.8% |
| Financial debts | 43 | €470 | €0 | -€470 | -100.0% |
| Credit institutions | 430/8 | €470 | €0 | -€470 | -100.0% |
| Trade debts | 44 | €7,905 | €9,357 | +€1,453 | +18.4% |
| Suppliers | 440/4 | €7,905 | €9,357 | +€1,453 | +18.4% |
| Taxes, remuneration and social security | 45 | €14,727 | €11,147 | -€3,580 | -24.3% |
| Taxes | 450/3 | €14,727 | €11,147 | -€3,580 | -24.3% |
| Other amounts payable | 47/48 | €8,961 | €14,508 | +€5,547 | +61.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €612 | €612 | -€0 | 0.0% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | €51 | €0 | -€51 | -100.0% |
| Gross operating margin | 9900 | €22,178 | €49,493 | +€27,316 | +123.2% |
| Operating profit (loss) | 9901 | €21,002 | €48,354 | +€27,352 | +130.2% |
| Financial income | 75/76B | €0 | €283 | +€283 | +91141.9% |
| Recurring financial income | 75 | €0 | €283 | +€283 | +91141.9% |
| Financial charges | 65/66B | €4,941 | €5,275 | +€334 | +6.8% |
| Recurring financial charges | 65 | €4,941 | €5,275 | +€334 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €16,062 | €43,362 | +€27,300 | +170.0% |
| Income taxes | 67/77 | €6,885 | €10,781 | +€3,895 | +56.6% |
| Profit (loss) for the period | 9904 | €9,176 | €32,581 | +€23,405 | +255.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,176 | €32,581 | +€23,405 | +255.1% |
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 11 October 2026 via checked.be.