DEKEGELEER: 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.
What changed
DEKEGELEER
NACE 69.201, Certified accountants and tax accountants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€330,222
2024 · €352,707-€22,485
Equity
€67,222
2024 · €66,285+€937
Cash
€62,410
2024 · €76,014-€13,603
Balance sheet total
€2.1m
2024 · €2.2m-€97,364
Largest movements
Assets
- Tangible fixed assets -€90,584
down €90,584 (-8.9%), from €1.0m to €929,748
- Deferred charges and accrued income +€25,414
up €25,414 (+31.3%), from €81,208 to €106,623
Equity and liabilities
- Debts after one year -€79,970
down €79,970 (-11.3%), from €710,259 to €630,289
- Short-term financial debts +€57,858
up €57,858 (+26.3%), from €219,932 to €277,790
- Trade debts -€56,114
down €56,114 (-23.3%), from €240,978 to €184,864
- Other debts -€54,901
down €54,901 (-8.7%), from €627,634 to €572,733
- Tax, wage and social debts +€37,775
up €37,775 (+19.4%), from €194,573 to €232,348
of which Remuneration and social security: +€28,247
Income statement
- Gross operating margin -€415,615
down €415,615 (-21.0%), from €2.0m to €1.6m
- Staff costs -€252,699
down €252,699 (-20.4%), from €1.2m to €987,840
- Depreciation -€64,062
down €64,062 (-42.3%), from €151,344 to €87,282
- Taxes -€46,031
down €46,031 (-51.7%), from €89,009 to €42,978
- Financial charges -€21,114
down €21,114 (-31.3%), from €67,523 to €46,409
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.
Result 2024
€352,707
Gross operating margin
-€415,615
Staff costs
+€252,699
Depreciation
+€64,062
Write-downs
-€10,973
Other operating charges
+€9,410
Other operating items
+€11,587
Financial income
-€799
Financial charges
+€21,114
Taxes
+€46,031
Result 2025
€330,222
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€347,210
Investment
+€3,303
Financing
-€364,116
Cash 2024
€76,014
From operations (derived)
+€347,210
Net result for the year
+€330,222
Depreciation
+€87,282
Receivables within one year
+€18,591
Deferred charges and accrued income
-€25,414
Trade debts
-€56,114
Tax, wage and social debts
+€37,775
Advances received
+€484
Other debts
-€54,901
Accrued charges and deferred income
+€9,286
Investment (derived)
+€3,303
Investment in fixed assets (net)
+€3,303
Financing
-€364,116
Debts after one year
-€79,970
Current portion of long-term debt
-€12,719
Short-term financial debts
+€57,858
Contributions, distributions and other
-€329,285
Cash 2025
€62,410
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,237,357 | €2,139,993 | -€97,364 | -4.4% |
| Fixed assets | 21/28 | €1,337,141 | €1,246,557 | -€90,584 | -6.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,020,332 | €929,748 | -€90,584 | -8.9% |
| Land and buildings | 22 | €681,404 | €645,653 | -€35,751 | -5.2% |
| Plant, machinery and equipment | 23 | €3,175 | €2,443 | -€732 | -23.1% |
| Furniture and vehicles | 24 | €88,533 | €51,336 | -€37,198 | -42.0% |
| Other tangible fixed assets | 26 | €247,219 | €230,316 | -€16,903 | -6.8% |
| Financial fixed assets | 28 | €316,809 | €316,809 | = | 0.0% |
| Current assets | 29/58 | €900,215 | €893,436 | -€6,780 | -0.8% |
| Amounts receivable within one year | 40/41 | €742,994 | €724,403 | -€18,591 | -2.5% |
| Trade receivables | 40 | €399,138 | €461,490 | +€62,353 | +15.6% |
| Other amounts receivable | 41 | €343,856 | €262,912 | -€80,944 | -23.5% |
| Cash at bank and in hand | 54/58 | €76,014 | €62,410 | -€13,603 | -17.9% |
| Deferred charges and accrued income | 490/1 | €81,208 | €106,623 | +€25,414 | +31.3% |
| Total equity and liabilities | 10/49 | €2,237,357 | €2,139,993 | -€97,364 | -4.4% |
| Equity | 10/15 | €66,285 | €67,222 | +€937 | +1.4% |
| Contributions | 10/11 | €18,719 | €18,719 | = | 0.0% |
| Reserves | 13 | €5,347 | €5,347 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,878 | €1,878 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,878 | €1,878 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,469 | €3,469 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,219 | €43,156 | +€937 | +2.2% |
| Amounts payable | 17/49 | €2,171,072 | €2,072,771 | -€98,301 | -4.5% |
| Amounts payable after more than one year | 17 | €710,259 | €630,289 | -€79,970 | -11.3% |
| Financial debts | 170/4 | €710,259 | €630,289 | -€79,970 | -11.3% |
| Amounts payable within one year | 42/48 | €1,459,999 | €1,432,382 | -€27,617 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €176,881 | €164,162 | -€12,719 | -7.2% |
| Financial debts | 43 | €219,932 | €277,790 | +€57,858 | +26.3% |
| Credit institutions | 430/8 | €219,932 | €277,790 | +€57,858 | +26.3% |
| Trade debts | 44 | €240,978 | €184,864 | -€56,114 | -23.3% |
| Suppliers | 440/4 | €240,978 | €184,864 | -€56,114 | -23.3% |
| Advances received on contracts in progress | 46 | - | €484 | +€484 | |
| Taxes, remuneration and social security | 45 | €194,573 | €232,348 | +€37,775 | +19.4% |
| Taxes | 450/3 | €72,131 | €81,659 | +€9,529 | +13.2% |
| Remuneration and social security | 454/9 | €122,443 | €150,689 | +€28,247 | +23.1% |
| Other amounts payable | 47/48 | €627,634 | €572,733 | -€54,901 | -8.7% |
| Accrued charges and deferred income | 492/3 | €813 | €10,099 | +€9,286 | +1,142% |
| Remuneration, social security and pensions | 62 | €1,240,539 | €987,840 | -€252,699 | -20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €151,344 | €87,282 | -€64,062 | -42.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,973 | +€10,973 | |
| Other operating charges | 640/8 | €62,803 | €53,393 | -€9,410 | -15.0% |
| Non-recurring operating charges | 66A | €15,066 | €3,479 | -€11,587 | -76.9% |
| Gross operating margin | 9900 | €1,976,927 | €1,561,312 | -€415,615 | -21.0% |
| Operating profit (loss) | 9901 | €507,176 | €418,345 | -€88,831 | -17.5% |
| Financial income | 75/76B | €2,063 | €1,264 | -€799 | -38.7% |
| Recurring financial income | 75 | €2,063 | €1,264 | -€799 | -38.7% |
| Financial charges | 65/66B | €67,523 | €46,409 | -€21,114 | -31.3% |
| Recurring financial charges | 65 | €67,523 | €46,409 | -€21,114 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €441,716 | €373,200 | -€68,516 | -15.5% |
| Income taxes | 67/77 | €89,009 | €42,978 | -€46,031 | -51.7% |
| Profit (loss) for the period | 9904 | €352,707 | €330,222 | -€22,485 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €352,707 | €330,222 | -€22,485 | -6.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.