DEKERK: what changed
Two fiscal 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.
DEKERK
Largest movements
- Cash -€325,164
down €325,164 (-49.7%), from €654,317 to €329,153
mainly Contributions, distributions and other (-€251,318) and Receivables after one year (-€208,000)
- Receivables after one year +€208,000
new in 2025: €208,000
- Tangible fixed assets -€19,032
down €19,032 (-5.0%), from €383,623 to €364,591
of which Land and buildings: -€20,469
- Stocks and contracts +€14,959
up €14,959 (+11.7%), from €127,506 to €142,465
- Reserves -€104,434
down €104,434 (-12.8%), from €817,137 to €712,703
- Debts after one year -€27,867
down €27,867 (-9.1%), from €307,175 to €279,308
- Tax, wage and social debts +€15,482
up €15,482 (+232.0%), from €6,674 to €22,157
of which Taxes: +€18,027
- Financial charges -€60,128
down €60,128 (-83.2%), from €72,266 to €12,138
- Taxes +€18,820
up €18,820 (+41.7%), from €45,162 to €63,982
- Staff costs -€14,920
down €14,920 (-61.5%), from €24,256 to €9,337
- Financial income +€13,805
up €13,805 (+1659.7%), from €832 to €14,637
- Gross operating margin +€6,048
up €6,048 (+2.5%), from €240,494 to €246,542
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.
Cash bridge derived
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 | €1,237,851 | €1,122,775 | -€115,076 | -9.3% |
| Fixed assets | 21/28 | €383,623 | €364,591 | -€19,032 | -5.0% |
| Tangible fixed assets | 22/27 | €383,623 | €364,591 | -€19,032 | -5.0% |
| Land and buildings | 22 | €361,429 | €340,960 | -€20,469 | -5.7% |
| Plant, machinery and equipment | 23 | €10,264 | €8,907 | -€1,358 | -13.2% |
| Furniture and vehicles | 24 | €11,930 | €14,725 | +€2,795 | +23.4% |
| Current assets | 29/58 | €854,228 | €758,184 | -€96,044 | -11.2% |
| Amounts receivable after more than one year | 29 | - | €208,000 | +€208,000 | |
| Other amounts receivable | 291 | - | €208,000 | +€208,000 | |
| Stocks and contracts in progress | 3 | €127,506 | €142,465 | +€14,959 | +11.7% |
| Stocks | 30/36 | €127,506 | €142,465 | +€14,959 | +11.7% |
| Amounts receivable within one year | 40/41 | €64,973 | €73,681 | +€8,708 | +13.4% |
| Trade receivables | 40 | €55,710 | €66,602 | +€10,893 | +19.6% |
| Other amounts receivable | 41 | €9,263 | €7,079 | -€2,184 | -23.6% |
| Cash at bank and in hand | 54/58 | €654,317 | €329,153 | -€325,164 | -49.7% |
| Deferred charges and accrued income | 490/1 | €7,431 | €4,884 | -€2,547 | -34.3% |
| Total equity and liabilities | 10/49 | €1,237,851 | €1,122,775 | -€115,076 | -9.3% |
| Equity | 10/15 | €835,687 | €731,253 | -€104,434 | -12.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €817,137 | €712,703 | -€104,434 | -12.8% |
| Distributable reserves | 133 | €817,137 | €712,703 | -€104,434 | -12.8% |
| Amounts payable | 17/49 | €402,164 | €391,522 | -€10,642 | -2.6% |
| Amounts payable after more than one year | 17 | €307,175 | €279,308 | -€27,867 | -9.1% |
| Financial debts | 170/4 | €307,175 | €279,308 | -€27,867 | -9.1% |
| Amounts payable within one year | 42/48 | €94,519 | €111,777 | +€17,258 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | €48,817 | €48,592 | -€226 | -0.5% |
| Trade debts | 44 | €39,027 | €39,429 | +€402 | +1.0% |
| Suppliers | 440/4 | €39,027 | €39,429 | +€402 | +1.0% |
| Taxes, remuneration and social security | 45 | €6,674 | €22,157 | +€15,482 | +232.0% |
| Taxes | 450/3 | €3,321 | €21,348 | +€18,027 | +542.9% |
| Remuneration and social security | 454/9 | €3,353 | €809 | -€2,545 | -75.9% |
| Other amounts payable | 47/48 | - | €1,600 | +€1,600 | |
| Accrued charges and deferred income | 492/3 | €470 | €438 | -€32 | -6.9% |
| Non-recurring operating income | 76A | €7,000 | - | -€7,000 | |
| Remuneration, social security and pensions | 62 | €24,256 | €9,337 | -€14,920 | -61.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,999 | €25,034 | -€966 | -3.7% |
| Other operating charges | 640/8 | €7,062 | €3,805 | -€3,257 | -46.1% |
| Gross operating margin | 9900 | €240,494 | €246,542 | +€6,048 | +2.5% |
| Operating profit (loss) | 9901 | €183,176 | €208,367 | +€25,191 | +13.8% |
| Financial income | 75/76B | €832 | €14,637 | +€13,805 | +1659.7% |
| Recurring financial income | 75 | €832 | €14,637 | +€13,805 | +1659.7% |
| Financial charges | 65/66B | €72,266 | €12,138 | -€60,128 | -83.2% |
| Recurring financial charges | 65 | €72,266 | €12,138 | -€60,128 | -83.2% |
| Profit (loss) for the period before taxes | 9903 | €111,742 | €210,865 | +€99,124 | +88.7% |
| Income taxes | 67/77 | €45,162 | €63,982 | +€18,820 | +41.7% |
| Profit (loss) for the period | 9904 | €66,580 | €146,883 | +€80,304 | +120.6% |
| Profit (loss) for the period to be appropriated | 9905 | €66,580 | €146,883 | +€80,304 | +120.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.