Dekerf Group: 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.
Dekerf Group
Largest movements
- Cash -€29,502
down €29,502 (-85.9%), from €34,364 to €4,862
mainly Net result for the year (-€16,306) and Investment in fixed assets (net) (-€10,000)
- Financial fixed assets +€10,000
up €10,000 (+1.9%), from €532,508 to €542,508
- Reserves -€16,306
down €16,306 (-5.5%), from €294,062 to €277,756
of which Distributable reserves: -€16,306
- Financial income -€375,246
down €375,246 (-98.5%), from €381,084 to €5,837
- Financial charges +€2,918
up €2,918 (+19.9%), from €14,664 to €17,583
- Gross operating margin -€2,163
down €2,163 (-108%), from -€1,998 to -€4,161
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 | €809,269 | €795,605 | -€13,664 | -1.7% |
| Fixed assets | 21/28 | €532,508 | €542,508 | +€10,000 | +1.9% |
| Financial fixed assets | 28 | €532,508 | €542,508 | +€10,000 | +1.9% |
| Current assets | 29/58 | €276,761 | €253,097 | -€23,664 | -8.6% |
| Amounts receivable within one year | 40/41 | €242,397 | €248,235 | +€5,837 | +2.4% |
| Other amounts receivable | 41 | €242,397 | €248,235 | +€5,837 | +2.4% |
| Cash at bank and in hand | 54/58 | €34,364 | €4,862 | -€29,502 | -85.9% |
| Total equity and liabilities | 10/49 | €809,269 | €795,605 | -€13,664 | -1.7% |
| Equity | 10/15 | €294,138 | €277,832 | -€16,306 | -5.5% |
| Contributions | 10/11 | €77 | €77 | = | 0.0% |
| Reserves | 13 | €294,062 | €277,756 | -€16,306 | -5.5% |
| Non-distributable reserves | 130/1 | €12 | €12 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12 | €12 | = | 0.0% |
| Tax-exempt reserves | 132 | €348 | €348 | = | 0.0% |
| Distributable reserves | 133 | €293,702 | €277,396 | -€16,306 | -5.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €515,131 | €517,772 | +€2,642 | +0.5% |
| Amounts payable after more than one year | 17 | €500,000 | €500,000 | = | 0.0% |
| Financial debts | 170/4 | €500,000 | €500,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €15,131 | €17,772 | +€2,642 | +17.5% |
| Trade debts | 44 | €1,320 | €222 | -€1,098 | -83.2% |
| Suppliers | 440/4 | €1,320 | €222 | -€1,098 | -83.2% |
| Other amounts payable | 47/48 | €13,810 | €17,550 | +€3,740 | +27.1% |
| Other operating charges | 640/8 | €391 | €400 | +€9 | +2.2% |
| Gross operating margin | 9900 | -€1,998 | -€4,161 | -€2,163 | -108% |
| Operating profit (loss) | 9901 | -€2,389 | -€4,561 | -€2,172 | -90.9% |
| Financial income | 75/76B | €381,084 | €5,837 | -€375,246 | -98.5% |
| Recurring financial income | 75 | €381,084 | €5,837 | -€375,246 | -98.5% |
| Financial charges | 65/66B | €14,664 | €17,583 | +€2,918 | +19.9% |
| Recurring financial charges | 65 | €14,664 | €17,583 | +€2,918 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | €364,030 | -€16,306 | -€380,336 | |
| Profit (loss) for the period | 9904 | €364,030 | -€16,306 | -€380,336 | |
| Profit (loss) for the period to be appropriated | 9905 | €364,030 | -€16,306 | -€380,336 |
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 18 October 2026 via checked.be.