Dekavera: 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.
Dekavera
Largest movements
- Tangible fixed assets +€107,217
up €107,217 (+133.1%), from €80,525 to €187,742
of which Furniture and vehicles: +€74,479
- Receivables within one year -€32,147
down €32,147 (-27.5%), from €117,011 to €84,863
of which Trade receivables: -€25,274
- Deferred charges and accrued income +€5,391
up €5,391 (+426.6%), from €1,264 to €6,654
- Cash -€3,457
down €3,457 (-18.0%), from €19,184 to €15,726
mainly Investment in fixed assets (net) (-€158,828) and Trade debts (-€30,993)
- Debts after one year +€83,939
up €83,939 (+262.9%), from €31,927 to €115,866
- Current portion of long-term debt +€31,426
up €31,426 (+198.5%), from €15,835 to €47,261
- Trade debts -€30,993
down €30,993 (-29.1%), from €106,527 to €75,534
- Profit (loss) carried forward +€6,284
no longer reported in 2025 (was -€6,284)
- Tax, wage and social debts -€6,112
down €6,112 (-48.5%), from €12,595 to €6,483
of which Remuneration and social security: -€7,720
- Gross operating margin +€26,380
up €26,380 (+54.2%), from €48,714 to €75,094
- Depreciation +€25,016
up €25,016 (+94.1%), from €26,595 to €51,611
- Financial charges +€5,704
up €5,704 (+240.6%), from €2,370 to €8,074
- Taxes +€1,820
up €1,820, from -€212 to €1,608
- Other operating charges +€1,703
up €1,703 (+109.6%), from €1,554 to €3,257
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 | €227,869 | €307,545 | +€79,677 | +35.0% |
| Fixed assets | 21/28 | €80,795 | €188,012 | +€107,217 | +132.7% |
| Tangible fixed assets | 22/27 | €80,525 | €187,742 | +€107,217 | +133.1% |
| Plant, machinery and equipment | 23 | €40,821 | €68,586 | +€27,765 | +68.0% |
| Furniture and vehicles | 24 | €39,704 | €114,184 | +€74,479 | +187.6% |
| Leasing and similar rights | 25 | - | €4,972 | +€4,972 | |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €147,074 | €119,534 | -€27,540 | -18.7% |
| Stocks and contracts in progress | 3 | €9,615 | €12,290 | +€2,674 | +27.8% |
| Stocks | 30/36 | €9,615 | €12,290 | +€2,674 | +27.8% |
| Amounts receivable within one year | 40/41 | €117,011 | €84,863 | -€32,147 | -27.5% |
| Trade receivables | 40 | €100,725 | €75,452 | -€25,274 | -25.1% |
| Other amounts receivable | 41 | €16,285 | €9,412 | -€6,874 | -42.2% |
| Cash at bank and in hand | 54/58 | €19,184 | €15,726 | -€3,457 | -18.0% |
| Deferred charges and accrued income | 490/1 | €1,264 | €6,654 | +€5,391 | +426.6% |
| Total equity and liabilities | 10/49 | €227,869 | €307,545 | +€79,677 | +35.0% |
| Equity | 10/15 | €48,916 | €54,169 | +€5,253 | +10.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €35,201 | €34,169 | -€1,032 | -2.9% |
| Distributable reserves | 133 | €35,201 | €34,169 | -€1,032 | -2.9% |
| Profit (loss) carried forward | 14 | -€6,284 | - | +€6,284 | |
| Amounts payable | 17/49 | €178,953 | €253,377 | +€74,424 | +41.6% |
| Amounts payable after more than one year | 17 | €31,927 | €115,866 | +€83,939 | +262.9% |
| Financial debts | 170/4 | €31,927 | €115,866 | +€83,939 | +262.9% |
| Amounts payable within one year | 42/48 | €147,025 | €137,511 | -€9,515 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €15,835 | €47,261 | +€31,426 | +198.5% |
| Trade debts | 44 | €106,527 | €75,534 | -€30,993 | -29.1% |
| Suppliers | 440/4 | €106,527 | €75,534 | -€30,993 | -29.1% |
| Taxes, remuneration and social security | 45 | €12,595 | €6,483 | -€6,112 | -48.5% |
| Taxes | 450/3 | - | €1,608 | +€1,608 | |
| Remuneration and social security | 454/9 | €12,595 | €4,875 | -€7,720 | -61.3% |
| Other amounts payable | 47/48 | €12,069 | €8,233 | -€3,836 | -31.8% |
| Remuneration, social security and pensions | 62 | €5,084 | €5,291 | +€208 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,595 | €51,611 | +€25,016 | +94.1% |
| Other operating charges | 640/8 | €1,554 | €3,257 | +€1,703 | +109.6% |
| Gross operating margin | 9900 | €48,714 | €75,094 | +€26,380 | +54.2% |
| Operating profit (loss) | 9901 | €15,481 | €14,935 | -€547 | -3.5% |
| Financial charges | 65/66B | €2,370 | €8,074 | +€5,704 | +240.6% |
| Recurring financial charges | 65 | €2,370 | €8,074 | +€5,704 | +240.6% |
| Profit (loss) for the period before taxes | 9903 | €13,111 | €6,861 | -€6,250 | -47.7% |
| Income taxes | 67/77 | -€212 | €1,608 | +€1,820 | |
| Profit (loss) for the period | 9904 | €13,323 | €5,253 | -€8,070 | -60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,323 | €5,253 | -€8,070 | -60.6% |
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 9 October 2026 via checked.be.