DEKASSA: 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.
DEKASSA
Largest movements
- Receivables within one year +€7,868
up €7,868 (+80.1%), from €9,817 to €17,685
- Stocks and contracts -€5,023
down €5,023 (-2.2%), from €226,637 to €221,614
- Tangible fixed assets -€4,651
down €4,651 (-22.7%), from €20,448 to €15,798
of which Furniture and vehicles: -€3,364
- Cash +€2,953
up €2,953 (+29.4%), from €10,030 to €12,983
mainly Depreciation (+€5,885) and Stocks and contracts (+€5,023)
- Tax, wage and social debts +€4,394
up €4,394 (+26.6%), from €16,500 to €20,893
- Other debts -€3,100
no longer reported in 2025 (was €3,100)
- Other operating charges -€8,375
down €8,375 (-79.5%), from €10,534 to €2,159
- Financial charges +€5,686
up €5,686 (+148%), from €3,836 to €9,522
- Taxes -€3,357
down €3,357, from €2,348 to -€1,009
- Gross operating margin -€1,418
down €1,418 (-8.0%), from €17,820 to €16,401
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 | €270,607 | €271,839 | +€1,232 | +0.5% |
| Fixed assets | 21/28 | €20,448 | €15,798 | -€4,651 | -22.7% |
| Tangible fixed assets | 22/27 | €20,448 | €15,798 | -€4,651 | -22.7% |
| Plant, machinery and equipment | 23 | €967 | €747 | -€220 | -22.7% |
| Furniture and vehicles | 24 | €12,074 | €8,711 | -€3,364 | -27.9% |
| Other tangible fixed assets | 26 | €7,407 | €6,340 | -€1,067 | -14.4% |
| Current assets | 29/58 | €250,159 | €256,042 | +€5,883 | +2.4% |
| Stocks and contracts in progress | 3 | €226,637 | €221,614 | -€5,023 | -2.2% |
| Stocks | 30/36 | €226,637 | €221,614 | -€5,023 | -2.2% |
| Amounts receivable within one year | 40/41 | €9,817 | €17,685 | +€7,868 | +80.1% |
| Trade receivables | 40 | €9,817 | €17,685 | +€7,868 | +80.1% |
| Cash at bank and in hand | 54/58 | €10,030 | €12,983 | +€2,953 | +29.4% |
| Deferred charges and accrued income | 490/1 | €3,675 | €3,760 | +€85 | +2.3% |
| Total equity and liabilities | 10/49 | €270,607 | €271,839 | +€1,232 | +0.5% |
| Equity | 10/15 | €169,393 | €169,236 | -€156 | -0.1% |
| Contributions | 10/11 | €27,092 | €27,092 | = | 0.0% |
| Reserves | 13 | €2,709 | €2,709 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,709 | €2,709 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,709 | €2,709 | = | 0.0% |
| Profit (loss) carried forward | 14 | €139,591 | €139,435 | -€156 | -0.1% |
| Amounts payable | 17/49 | €101,214 | €102,603 | +€1,389 | +1.4% |
| Amounts payable after more than one year | 17 | €2,690 | €2,690 | = | 0.0% |
| Financial debts | 170/4 | €2,690 | €2,690 | = | 0.0% |
| Amounts payable within one year | 42/48 | €98,525 | €99,913 | +€1,389 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €6,341 | €6,341 | = | 0.0% |
| Financial debts | 43 | €10,631 | €11,550 | +€920 | +8.7% |
| Credit institutions | 430/8 | €10,631 | €11,550 | +€920 | +8.7% |
| Trade debts | 44 | €61,514 | €60,689 | -€825 | -1.3% |
| Suppliers | 440/4 | €61,514 | €60,689 | -€825 | -1.3% |
| Advances received on contracts in progress | 46 | €440 | €440 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €16,500 | €20,893 | +€4,394 | +26.6% |
| Taxes | 450/3 | €16,500 | €20,893 | +€4,394 | +26.6% |
| Other amounts payable | 47/48 | €3,100 | - | -€3,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,010 | €5,885 | -€124 | -2.1% |
| Other operating charges | 640/8 | €10,534 | €2,159 | -€8,375 | -79.5% |
| Gross operating margin | 9900 | €17,820 | €16,401 | -€1,418 | -8.0% |
| Operating profit (loss) | 9901 | €1,276 | €8,357 | +€7,081 | +555% |
| Financial income | 75/76B | €61 | - | -€61 | |
| Recurring financial income | 75 | €61 | - | -€61 | |
| Financial charges | 65/66B | €3,836 | €9,522 | +€5,686 | +148% |
| Recurring financial charges | 65 | €3,836 | €9,522 | +€5,686 | +148% |
| Profit (loss) for the period before taxes | 9903 | -€2,500 | -€1,165 | +€1,334 | +53.4% |
| Income taxes | 67/77 | €2,348 | -€1,009 | -€3,357 | |
| Profit (loss) for the period | 9904 | -€4,848 | -€156 | +€4,692 | +96.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,848 | -€156 | +€4,692 | +96.8% |
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 18 October 2026 via checked.be.