DEKEMPENEER DKP: 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.
DEKEMPENEER DKP
Largest movements
- Tangible fixed assets +€456,181
up €456,181 (+55.9%), from €815,452 to €1.3m
of which Leasing and similar rights: +€473,212
- Receivables after one year -€189,103
down €189,103 (-37.1%), from €509,707 to €320,604
- Cash +€178,410
up €178,410 (+514%), from €34,713 to €213,123
mainly Debts after one year (+€324,270) and Receivables after one year (+€189,103)
- Receivables within one year +€76,161
up €76,161 (+88.4%), from €86,133 to €162,294
of which Trade receivables: +€87,417
- Deferred charges and accrued income +€39,906
up €39,906 (+152%), from €26,198 to €66,104
- Debts after one year +€324,270
up €324,270 (+70.2%), from €461,634 to €785,904
- Profit (loss) carried forward +€143,523
up €143,523 (+18.2%), from -€788,732 to -€645,209
- Current portion of long-term debt +€91,166
up €91,166 (+50.7%), from €179,743 to €270,909
- Gross operating margin +€153,603
up €153,603 (+29.8%), from €516,269 to €669,873
- Staff costs +€58,490
up €58,490 (+22.6%), from €258,937 to €317,427
- Depreciation +€54,272
up €54,272 (+62.8%), from €86,485 to €140,758
- Financial charges +€8,093
up €8,093 (+54.8%), from €14,772 to €22,865
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 | €1,480,923 | €2,043,052 | +€562,130 | +38.0% |
| Fixed assets | 21/28 | €824,172 | €1,280,928 | +€456,756 | +55.4% |
| Tangible fixed assets | 22/27 | €815,452 | €1,271,633 | +€456,181 | +55.9% |
| Land and buildings | 22 | €533,806 | €530,076 | -€3,730 | -0.7% |
| Furniture and vehicles | 24 | €14,425 | €1,123 | -€13,301 | -92.2% |
| Leasing and similar rights | 25 | €267,221 | €740,433 | +€473,212 | +177% |
| Financial fixed assets | 28 | €8,720 | €9,295 | +€575 | +6.6% |
| Current assets | 29/58 | €656,751 | €762,125 | +€105,374 | +16.0% |
| Amounts receivable after more than one year | 29 | €509,707 | €320,604 | -€189,103 | -37.1% |
| Other amounts receivable | 291 | €509,707 | €320,604 | -€189,103 | -37.1% |
| Amounts receivable within one year | 40/41 | €86,133 | €162,294 | +€76,161 | +88.4% |
| Trade receivables | 40 | €64,766 | €152,182 | +€87,417 | +135% |
| Other amounts receivable | 41 | €21,367 | €10,111 | -€11,256 | -52.7% |
| Cash at bank and in hand | 54/58 | €34,713 | €213,123 | +€178,410 | +514% |
| Deferred charges and accrued income | 490/1 | €26,198 | €66,104 | +€39,906 | +152% |
| Total equity and liabilities | 10/49 | €1,480,923 | €2,043,052 | +€562,130 | +38.0% |
| Equity | 10/15 | -€562,501 | -€418,978 | +€143,523 | +25.5% |
| Contributions | 10/11 | €148,788 | €148,788 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Contributions outside capital | 11 | €48,788 | €48,788 | = | 0.0% |
| Share premium | 1100/10 | €48,788 | €48,788 | = | 0.0% |
| Reserves | 13 | €77,443 | €77,443 | = | 0.0% |
| Non-distributable reserves | 130/1 | €77,443 | €77,443 | = | 0.0% |
| Legal reserve | 130 | €64,920 | €64,920 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,523 | €12,523 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€788,732 | -€645,209 | +€143,523 | +18.2% |
| Provisions and deferred taxes | 16 | €1,199,000 | €1,199,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,199,000 | €1,199,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €1,199,000 | €1,199,000 | = | 0.0% |
| Amounts payable | 17/49 | €844,424 | €1,263,030 | +€418,607 | +49.6% |
| Amounts payable after more than one year | 17 | €461,634 | €785,904 | +€324,270 | +70.2% |
| Financial debts | 170/4 | €461,634 | €785,904 | +€324,270 | +70.2% |
| Amounts payable within one year | 42/48 | €354,709 | €448,050 | +€93,340 | +26.3% |
| Current portion of amounts payable after more than one year | 42 | €179,743 | €270,909 | +€91,166 | +50.7% |
| Trade debts | 44 | €150,968 | €147,983 | -€2,984 | -2.0% |
| Suppliers | 440/4 | €150,968 | €147,983 | -€2,984 | -2.0% |
| Taxes, remuneration and social security | 45 | €23,998 | €29,157 | +€5,159 | +21.5% |
| Taxes | 450/3 | €637 | €515 | -€123 | -19.3% |
| Remuneration and social security | 454/9 | €23,361 | €28,643 | +€5,282 | +22.6% |
| Accrued charges and deferred income | 492/3 | €28,080 | €29,077 | +€997 | +3.5% |
| Non-recurring operating income | 76A | - | €41,500 | +€41,500 | |
| Remuneration, social security and pensions | 62 | €258,937 | €317,427 | +€58,490 | +22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,485 | €140,758 | +€54,272 | +62.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €38,648 | €38,566 | -€82 | -0.2% |
| Non-recurring operating charges | 66A | €1,748 | €17,750 | +€16,002 | +915% |
| Gross operating margin | 9900 | €516,269 | €669,873 | +€153,603 | +29.8% |
| Operating profit (loss) | 9901 | €130,450 | €155,371 | +€24,921 | +19.1% |
| Financial income | 75/76B | €9,836 | €11,016 | +€1,180 | +12.0% |
| Recurring financial income | 75 | €9,836 | €11,016 | +€1,180 | +12.0% |
| Financial charges | 65/66B | €14,772 | €22,865 | +€8,093 | +54.8% |
| Recurring financial charges | 65 | €14,772 | €22,865 | +€8,093 | +54.8% |
| Profit (loss) for the period before taxes | 9903 | €125,514 | €143,523 | +€18,009 | +14.3% |
| Income taxes | 67/77 | €3,859 | €0 | -€3,859 | -100% |
| Profit (loss) for the period | 9904 | €121,655 | €143,523 | +€21,867 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €121,655 | €143,523 | +€21,867 | +18.0% |
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 27 October 2026 via checked.be.