DEKEMPE: 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.
DEKEMPE
Largest movements
- Cash -€326,597
down €326,597 (-87.1%), from €374,955 to €48,358
mainly Net result for the year (-€273,151) and Debts after one year (-€158,294)
- Tangible fixed assets -€175,278
down €175,278 (-14.9%), from €1.2m to €1.0m
of which Furniture and vehicles: -€90,401
- Current investments +€90,000
up €90,000 (+56.3%), from €160,000 to €250,000
- Stocks and contracts -€67,039
down €67,039 (-77.5%), from €86,514 to €19,475
- Receivables within one year -€52,210
down €52,210 (-97.8%), from €53,365 to €1,155
of which Trade receivables: -€28,986
- Reserves -€164,301
down €164,301 (-21.3%), from €769,925 to €605,624
- Debts after one year -€158,294
down €158,294 (-19.7%), from €803,217 to €644,923
- Profit (loss) carried forward -€111,867
new in 2025: -€111,867
- Current portion of long-term debt -€51,351
down €51,351 (-49.6%), from €103,619 to €52,268
- Accrued charges and deferred income -€28,410
down €28,410 (-100%), from €28,410 to €0
- Gross operating margin -€340,180
down €340,180, from €278,253 to -€61,927
- Depreciation -€39,934
down €39,934 (-32.0%), from €124,856 to €84,922
- Financial charges -€31,528
down €31,528 (-69.5%), from €45,385 to €13,857
- Staff costs +€15,750
up €15,750 (+17.3%), from €91,000 to €106,749
- Taxes -€6,158
down €6,158 (-96.6%), from €6,377 to €219
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 | €1,854,832 | €1,322,812 | -€532,020 | -28.7% |
| Fixed assets | 21/28 | €1,178,253 | €1,002,975 | -€175,278 | -14.9% |
| Tangible fixed assets | 22/27 | €1,178,253 | €1,002,975 | -€175,278 | -14.9% |
| Land and buildings | 22 | €1,025,432 | €955,902 | -€69,529 | -6.8% |
| Plant, machinery and equipment | 23 | €62,420 | €47,073 | -€15,347 | -24.6% |
| Furniture and vehicles | 24 | €90,401 | €0 | -€90,401 | -100% |
| Current assets | 29/58 | €676,580 | €319,837 | -€356,742 | -52.7% |
| Stocks and contracts in progress | 3 | €86,514 | €19,475 | -€67,039 | -77.5% |
| Stocks | 30/36 | €86,514 | €19,475 | -€67,039 | -77.5% |
| Amounts receivable within one year | 40/41 | €53,365 | €1,155 | -€52,210 | -97.8% |
| Trade receivables | 40 | €28,986 | €0 | -€28,986 | -100% |
| Other amounts receivable | 41 | €24,379 | €1,155 | -€23,224 | -95.3% |
| Current investments | 50/53 | €160,000 | €250,000 | +€90,000 | +56.3% |
| Cash at bank and in hand | 54/58 | €374,955 | €48,358 | -€326,597 | -87.1% |
| Deferred charges and accrued income | 490/1 | €1,745 | €849 | -€896 | -51.3% |
| Total equity and liabilities | 10/49 | €1,854,832 | €1,322,812 | -€532,020 | -28.7% |
| Equity | 10/15 | €871,925 | €595,758 | -€276,168 | -31.7% |
| Contributions | 10/11 | €102,000 | €102,000 | = | 0.0% |
| Reserves | 13 | €769,925 | €605,624 | -€164,301 | -21.3% |
| Distributable reserves | 133 | €769,925 | €605,624 | -€164,301 | -21.3% |
| Profit (loss) carried forward | 14 | - | -€111,867 | -€111,867 | |
| Amounts payable | 17/49 | €982,907 | €727,054 | -€255,853 | -26.0% |
| Amounts payable after more than one year | 17 | €803,217 | €644,923 | -€158,294 | -19.7% |
| Financial debts | 170/4 | €803,217 | €644,923 | -€158,294 | -19.7% |
| Amounts payable within one year | 42/48 | €151,280 | €82,131 | -€69,149 | -45.7% |
| Current portion of amounts payable after more than one year | 42 | €103,619 | €52,268 | -€51,351 | -49.6% |
| Trade debts | 44 | €13,063 | €11,835 | -€1,228 | -9.4% |
| Suppliers | 440/4 | €13,063 | €11,835 | -€1,228 | -9.4% |
| Taxes, remuneration and social security | 45 | €13,103 | €628 | -€12,474 | -95.2% |
| Taxes | 450/3 | €4,680 | €628 | -€4,052 | -86.6% |
| Remuneration and social security | 454/9 | €8,423 | €0 | -€8,423 | -100% |
| Other amounts payable | 47/48 | €21,495 | €17,400 | -€4,095 | -19.1% |
| Accrued charges and deferred income | 492/3 | €28,410 | €0 | -€28,410 | -100% |
| Remuneration, social security and pensions | 62 | €91,000 | €106,749 | +€15,750 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124,856 | €84,922 | -€39,934 | -32.0% |
| Other operating charges | 640/8 | €10,491 | €9,325 | -€1,166 | -11.1% |
| Gross operating margin | 9900 | €278,253 | -€61,927 | -€340,180 | |
| Operating profit (loss) | 9901 | €51,906 | -€262,924 | -€314,830 | |
| Financial income | 75/76B | €8,878 | €3,849 | -€5,029 | -56.6% |
| Recurring financial income | 75 | €8,878 | €3,849 | -€5,029 | -56.6% |
| Financial charges | 65/66B | €45,385 | €13,857 | -€31,528 | -69.5% |
| Recurring financial charges | 65 | €45,385 | €13,857 | -€31,528 | -69.5% |
| Profit (loss) for the period before taxes | 9903 | €15,399 | -€272,932 | -€288,331 | |
| Income taxes | 67/77 | €6,377 | €219 | -€6,158 | -96.6% |
| Profit (loss) for the period | 9904 | €9,022 | -€273,151 | -€282,173 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,022 | -€273,151 | -€282,173 |
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 30 October 2026 via checked.be.