DEKEERLE: 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.
DEKEERLE
Largest movements
- Cash +€6,567
up €6,567 (+61.5%), from €10,679 to €17,247
mainly Trade debts (+€4,557) and Receivables within one year (+€1,772)
- Receivables within one year -€1,772
down €1,772 (-22.8%), from €7,759 to €5,986
of which Other amounts receivable: -€3,966
- Stocks and contracts +€1,669
new in 2025: €1,669
- Deferred charges and accrued income +€1,047
up €1,047 (+224.5%), from €466 to €1,514
- Trade debts +€4,557
up €4,557 (+56.5%), from €8,064 to €12,621
- Tax, wage and social debts +€1,640
new in 2025: €1,640
- Profit (loss) carried forward +€1,111
up €1,111 (+2.3%), from -€49,032 to -€47,921
- Gross operating margin +€6,304
up €6,304, from -€4,237 to €2,067
- Other operating charges -€163
down €163 (-22.9%), from €712 to €548
- Financial charges -€147
down €147 (-26.5%), from €554 to €407
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 | €18,905 | €26,416 | +€7,512 | +39.7% |
| Current assets | 29/58 | €18,905 | €26,416 | +€7,512 | +39.7% |
| Stocks and contracts in progress | 3 | - | €1,669 | +€1,669 | |
| Stocks | 30/36 | - | €1,669 | +€1,669 | |
| Amounts receivable within one year | 40/41 | €7,759 | €5,986 | -€1,772 | -22.8% |
| Trade receivables | 40 | €793 | €2,986 | +€2,194 | +276.8% |
| Other amounts receivable | 41 | €6,966 | €3,000 | -€3,966 | -56.9% |
| Cash at bank and in hand | 54/58 | €10,679 | €17,247 | +€6,567 | +61.5% |
| Deferred charges and accrued income | 490/1 | €466 | €1,514 | +€1,047 | +224.5% |
| Total equity and liabilities | 10/49 | €18,905 | €26,416 | +€7,512 | +39.7% |
| Equity | 10/15 | -€28,581 | -€27,470 | +€1,111 | +3.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,032 | -€47,921 | +€1,111 | +2.3% |
| Amounts payable | 17/49 | €47,486 | €53,887 | +€6,401 | +13.5% |
| Amounts payable within one year | 42/48 | €47,486 | €53,887 | +€6,401 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €1,020 | €1,027 | +€7 | +0.7% |
| Trade debts | 44 | €8,064 | €12,621 | +€4,557 | +56.5% |
| Suppliers | 440/4 | €8,064 | €12,621 | +€4,557 | +56.5% |
| Taxes, remuneration and social security | 45 | - | €1,640 | +€1,640 | |
| Taxes | 450/3 | - | €1,640 | +€1,640 | |
| Other amounts payable | 47/48 | €38,402 | €38,599 | +€197 | +0.5% |
| Other operating charges | 640/8 | €712 | €548 | -€163 | -22.9% |
| Gross operating margin | 9900 | -€4,237 | €2,067 | +€6,304 | |
| Operating profit (loss) | 9901 | -€4,949 | €1,518 | +€6,467 | |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €554 | €407 | -€147 | -26.5% |
| Recurring financial charges | 65 | €554 | €407 | -€147 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,500 | €1,111 | +€6,611 | |
| Profit (loss) for the period | 9904 | -€5,500 | €1,111 | +€6,611 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,500 | €1,111 | +€6,611 |
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 4 October 2026 via checked.be.