DEKAU: 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.
DEKAU
Largest movements
- Cash +€18,780
up €18,780 (+230.5%), from €8,147 to €26,927
mainly Other debts (+€37,350) and Net result for the year (+€27,932)
- Other debts +€37,350
up €37,350 (+397.3%), from €9,400 to €46,750
- Debts after one year -€32,960
down €32,960 (-18.7%), from €175,889 to €142,929
- Short-term financial debts +€25,000
new in 2025: €25,000
- Reserves -€18,850
down €18,850 (-14.6%), from €128,750 to €109,900
- Trade debts +€13,067
up €13,067 (+44.4%), from €29,435 to €42,502
- Gross operating margin -€25,394
down €25,394 (-12.1%), from €210,718 to €185,324
- Staff costs -€4,416
down €4,416 (-4.2%), from €105,022 to €100,606
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 | €414,110 | €426,814 | +€12,704 | +3.1% |
| Fixed assets | 21/28 | €379,145 | €378,937 | -€208 | -0.1% |
| Tangible fixed assets | 22/27 | €379,145 | €378,937 | -€208 | -0.1% |
| Land and buildings | 22 | €359,199 | €344,810 | -€14,389 | -4.0% |
| Plant, machinery and equipment | 23 | €17,314 | €15,524 | -€1,790 | -10.3% |
| Furniture and vehicles | 24 | €2,632 | €18,603 | +€15,971 | +606.8% |
| Current assets | 29/58 | €34,965 | €47,877 | +€12,912 | +36.9% |
| Stocks and contracts in progress | 3 | €15,143 | €10,960 | -€4,183 | -27.6% |
| Stocks | 30/36 | €15,143 | €10,960 | -€4,183 | -27.6% |
| Amounts receivable within one year | 40/41 | - | €101 | +€101 | |
| Other amounts receivable | 41 | - | €101 | +€101 | |
| Cash at bank and in hand | 54/58 | €8,147 | €26,927 | +€18,780 | +230.5% |
| Deferred charges and accrued income | 490/1 | €11,675 | €9,889 | -€1,786 | -15.3% |
| Total equity and liabilities | 10/49 | €414,110 | €426,814 | +€12,704 | +3.1% |
| Equity | 10/15 | €137,277 | €118,459 | -€18,818 | -13.7% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €128,750 | €109,900 | -€18,850 | -14.6% |
| Distributable reserves | 133 | €128,750 | €109,900 | -€18,850 | -14.6% |
| Profit (loss) carried forward | 14 | €467 | €499 | +€32 | +6.9% |
| Amounts payable | 17/49 | €276,833 | €308,355 | +€31,522 | +11.4% |
| Amounts payable after more than one year | 17 | €175,889 | €142,929 | -€32,960 | -18.7% |
| Financial debts | 170/4 | €175,889 | €142,929 | -€32,960 | -18.7% |
| Amounts payable within one year | 42/48 | €100,944 | €165,426 | +€64,482 | +63.9% |
| Current portion of amounts payable after more than one year | 42 | €32,126 | €32,960 | +€834 | +2.6% |
| Financial debts | 43 | - | €25,000 | +€25,000 | |
| Credit institutions | 430/8 | - | €25,000 | +€25,000 | |
| Trade debts | 44 | €29,435 | €42,502 | +€13,067 | +44.4% |
| Suppliers | 440/4 | €29,435 | €42,502 | +€13,067 | +44.4% |
| Taxes, remuneration and social security | 45 | €29,983 | €18,214 | -€11,769 | -39.3% |
| Taxes | 450/3 | €15,150 | €4,905 | -€10,245 | -67.6% |
| Remuneration and social security | 454/9 | €14,833 | €13,309 | -€1,524 | -10.3% |
| Other amounts payable | 47/48 | €9,400 | €46,750 | +€37,350 | +397.3% |
| Remuneration, social security and pensions | 62 | €105,022 | €100,606 | -€4,416 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,754 | €22,055 | +€1,301 | +6.3% |
| Other operating charges | 640/8 | €3,335 | €3,197 | -€138 | -4.1% |
| Gross operating margin | 9900 | €210,718 | €185,324 | -€25,394 | -12.1% |
| Operating profit (loss) | 9901 | €81,607 | €59,466 | -€22,141 | -27.1% |
| Financial charges | 65/66B | €11,996 | €10,043 | -€1,953 | -16.3% |
| Recurring financial charges | 65 | €11,996 | €10,043 | -€1,953 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €69,611 | €49,423 | -€20,188 | -29.0% |
| Income taxes | 67/77 | €22,408 | €21,491 | -€917 | -4.1% |
| Profit (loss) for the period | 9904 | €47,203 | €27,932 | -€19,271 | -40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,203 | €27,932 | -€19,271 | -40.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.