DEKENS & C: 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.
DEKENS & C
Largest movements
- Tangible fixed assets -€11,393
down €11,393 (-69.8%), from €16,316 to €4,923
of which Furniture and vehicles: -€9,125
- Receivables within one year +€5,200
up €5,200 (+44.4%), from €11,704 to €16,904
of which Trade receivables: +€5,200
- Other debts +€11,725
up €11,725 (+64.1%), from €18,301 to €30,027
- Current portion of long-term debt -€8,663
down €8,663 (-100%), from €8,663 to €0
- Trade debts -€4,428
down €4,428 (-30.2%), from €14,679 to €10,251
- Profit (loss) carried forward -€3,658
down €3,658 (-13.9%), from -€26,284 to -€29,942
- Tax, wage and social debts -€1,268
down €1,268 (-12.4%), from €10,254 to €8,986
of which Remuneration and social security: -€2,900
- Gross operating margin +€6,827
up €6,827 (+139%), from €4,924 to €11,751
- Depreciation -€2,032
down €2,032 (-15.1%), from €13,425 to €11,393
- Financial charges -€950
down €950 (-24.9%), from €3,818 to €2,868
- Other operating charges +€203
up €203 (+22.0%), from €923 to €1,127
- Financial income +€129
up €129 (+89.3%), from €145 to €274
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 | €66,814 | €61,372 | -€5,442 | -8.1% |
| Fixed assets | 21/28 | €16,316 | €4,923 | -€11,393 | -69.8% |
| Tangible fixed assets | 22/27 | €16,316 | €4,923 | -€11,393 | -69.8% |
| Furniture and vehicles | 24 | €9,125 | €0 | -€9,125 | -100% |
| Other tangible fixed assets | 26 | €7,192 | €4,923 | -€2,269 | -31.5% |
| Current assets | 29/58 | €50,497 | €56,449 | +€5,951 | +11.8% |
| Stocks and contracts in progress | 3 | €35,809 | €36,462 | +€652 | +1.8% |
| Stocks | 30/36 | €35,809 | €36,462 | +€652 | +1.8% |
| Amounts receivable within one year | 40/41 | €11,704 | €16,904 | +€5,200 | +44.4% |
| Trade receivables | 40 | €11,704 | €16,904 | +€5,200 | +44.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,351 | €1,437 | +€86 | +6.4% |
| Deferred charges and accrued income | 490/1 | €1,634 | €1,646 | +€12 | +0.7% |
| Total equity and liabilities | 10/49 | €66,814 | €61,372 | -€5,442 | -8.1% |
| Equity | 10/15 | -€7,684 | -€11,342 | -€3,658 | -47.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,284 | -€29,942 | -€3,658 | -13.9% |
| Amounts payable | 17/49 | €74,498 | €72,714 | -€1,784 | -2.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €74,498 | €72,714 | -€1,784 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €8,663 | €0 | -€8,663 | -100% |
| Financial debts | 43 | €22,600 | €23,450 | +€850 | +3.8% |
| Credit institutions | 430/8 | €22,600 | €23,450 | +€850 | +3.8% |
| Trade debts | 44 | €14,679 | €10,251 | -€4,428 | -30.2% |
| Suppliers | 440/4 | €14,679 | €10,251 | -€4,428 | -30.2% |
| Taxes, remuneration and social security | 45 | €10,254 | €8,986 | -€1,268 | -12.4% |
| Taxes | 450/3 | €4,661 | €6,293 | +€1,632 | +35.0% |
| Remuneration and social security | 454/9 | €5,594 | €2,693 | -€2,900 | -51.9% |
| Other amounts payable | 47/48 | €18,301 | €30,027 | +€11,725 | +64.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €990 | €0 | -€990 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,425 | €11,393 | -€2,032 | -15.1% |
| Other operating charges | 640/8 | €923 | €1,127 | +€203 | +22.0% |
| Gross operating margin | 9900 | €4,924 | €11,751 | +€6,827 | +139% |
| Operating profit (loss) | 9901 | -€9,424 | -€769 | +€8,655 | +91.8% |
| Financial income | 75/76B | €145 | €274 | +€129 | +89.3% |
| Recurring financial income | 75 | €145 | €274 | +€129 | +89.3% |
| Financial charges | 65/66B | €3,818 | €2,868 | -€950 | -24.9% |
| Recurring financial charges | 65 | €3,818 | €2,868 | -€950 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | -€13,097 | -€3,363 | +€9,735 | +74.3% |
| Income taxes | 67/77 | €310 | €295 | -€15 | -4.7% |
| Profit (loss) for the period | 9904 | -€13,407 | -€3,658 | +€9,749 | +72.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,407 | -€3,658 | +€9,749 | +72.7% |
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 15 October 2026 via checked.be.