DeKeP: 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.
DeKeP
Largest movements
- Tangible fixed assets -€18,892
down €18,892 (-28.6%), from €66,123 to €47,231
- Cash -€9,929
down €9,929 (-32.3%), from €30,713 to €20,784
mainly Debts after one year (-€40,000) and Receivables within one year (-€8,569)
- Receivables within one year +€8,569
up €8,569 (+344%), from €2,493 to €11,062
of which Trade receivables: +€10,843
- Debts after one year -€40,000
down €40,000 (-66.7%), from €60,000 to €20,000
- Reserves +€24,557
up €24,557 (+79.1%), from €31,050 to €55,608
- Other debts -€3,317
down €3,317 (-61.6%), from €5,382 to €2,065
- Tax, wage and social debts -€1,452
down €1,452 (-64.9%), from €2,239 to €787
- Taxes +€10,043
up €10,043 (+449%), from €2,239 to €12,281
- Other operating charges -€9,351
down €9,351 (-94.8%), from €9,864 to €513
- Gross operating margin +€7,244
up €7,244 (+14.5%), from €50,112 to €57,355
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 | €100,143 | €79,949 | -€20,194 | -20.2% |
| Fixed assets | 21/28 | €66,123 | €47,231 | -€18,892 | -28.6% |
| Tangible fixed assets | 22/27 | €66,123 | €47,231 | -€18,892 | -28.6% |
| Furniture and vehicles | 24 | €66,123 | €47,231 | -€18,892 | -28.6% |
| Current assets | 29/58 | €34,020 | €32,718 | -€1,302 | -3.8% |
| Amounts receivable within one year | 40/41 | €2,493 | €11,062 | +€8,569 | +344% |
| Trade receivables | 40 | - | €10,843 | +€10,843 | |
| Other amounts receivable | 41 | €2,493 | €219 | -€2,274 | -91.2% |
| Cash at bank and in hand | 54/58 | €30,713 | €20,784 | -€9,929 | -32.3% |
| Deferred charges and accrued income | 490/1 | €815 | €873 | +€58 | +7.2% |
| Total equity and liabilities | 10/49 | €100,143 | €79,949 | -€20,194 | -20.2% |
| Equity | 10/15 | €32,050 | €56,608 | +€24,557 | +76.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €31,050 | €55,608 | +€24,557 | +79.1% |
| Distributable reserves | 133 | €31,050 | €55,608 | +€24,557 | +79.1% |
| Amounts payable | 17/49 | €68,092 | €23,341 | -€44,751 | -65.7% |
| Amounts payable after more than one year | 17 | €60,000 | €20,000 | -€40,000 | -66.7% |
| Other amounts payable | 178/9 | €60,000 | €20,000 | -€40,000 | -66.7% |
| Amounts payable within one year | 42/48 | €8,092 | €3,341 | -€4,751 | -58.7% |
| Trade debts | 44 | €472 | €490 | +€18 | +3.8% |
| Suppliers | 440/4 | €472 | €490 | +€18 | +3.8% |
| Taxes, remuneration and social security | 45 | €2,239 | €787 | -€1,452 | -64.9% |
| Taxes | 450/3 | €2,239 | €787 | -€1,452 | -64.9% |
| Other amounts payable | 47/48 | €5,382 | €2,065 | -€3,317 | -61.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,892 | €18,892 | = | 0.0% |
| Other operating charges | 640/8 | €9,864 | €513 | -€9,351 | -94.8% |
| Gross operating margin | 9900 | €50,112 | €57,355 | +€7,244 | +14.5% |
| Operating profit (loss) | 9901 | €21,356 | €37,950 | +€16,594 | +77.7% |
| Financial charges | 65/66B | €872 | €1,111 | +€239 | +27.4% |
| Recurring financial charges | 65 | €872 | €1,111 | +€239 | +27.4% |
| Profit (loss) for the period before taxes | 9903 | €20,483 | €36,839 | +€16,355 | +79.8% |
| Income taxes | 67/77 | €2,239 | €12,281 | +€10,043 | +449% |
| Profit (loss) for the period | 9904 | €18,245 | €24,557 | +€6,313 | +34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,245 | €24,557 | +€6,313 | +34.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.