DEKETELAERE ENGINEERING: 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.
DEKETELAERE ENGINEERING
Largest movements
- Tangible fixed assets +€462,045
up €462,045 (+65.9%), from €701,322 to €1.2m
of which Land and buildings: +€480,713
- Cash +€67,143
up €67,143 (+32.1%), from €208,967 to €276,110
mainly Debts after one year (+€396,010) and Depreciation (+€116,208)
- Receivables within one year -€24,012
down €24,012 (-21.2%), from €113,238 to €89,226
of which Trade receivables: -€38,211
- Debts after one year +€396,010
up €396,010 (+175.6%), from €225,549 to €621,559
- Reserves +€57,500
up €57,500 (+10.0%), from €576,000 to €633,500
- Other debts +€44,908
up €44,908 (+38.0%), from €118,145 to €163,053
- Depreciation +€61,511
up €61,511 (+112.5%), from €54,698 to €116,208
- Taxes -€18,449
down €18,449 (-44.3%), from €41,652 to €23,203
- Gross operating margin -€2,253
down €2,253 (-1.1%), from €208,359 to €206,106
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 | €1,038,211 | €1,543,435 | +€505,224 | +48.7% |
| Fixed assets | 21/28 | €701,322 | €1,163,366 | +€462,045 | +65.9% |
| Tangible fixed assets | 22/27 | €701,322 | €1,163,366 | +€462,045 | +65.9% |
| Land and buildings | 22 | €641,234 | €1,121,947 | +€480,713 | +75.0% |
| Plant, machinery and equipment | 23 | €2,673 | €2,207 | -€465 | -17.4% |
| Furniture and vehicles | 24 | €52,167 | €34,622 | -€17,545 | -33.6% |
| Other tangible fixed assets | 26 | €5,248 | €4,591 | -€658 | -12.5% |
| Current assets | 29/58 | €336,889 | €380,068 | +€43,179 | +12.8% |
| Amounts receivable after more than one year | 29 | €9,500 | €9,500 | = | 0.0% |
| Other amounts receivable | 291 | €9,500 | €9,500 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,600 | €2,340 | -€260 | -10.0% |
| Stocks | 30/36 | €2,600 | €2,340 | -€260 | -10.0% |
| Amounts receivable within one year | 40/41 | €113,238 | €89,226 | -€24,012 | -21.2% |
| Trade receivables | 40 | €109,890 | €71,679 | -€38,211 | -34.8% |
| Other amounts receivable | 41 | €3,348 | €17,547 | +€14,199 | +424.1% |
| Cash at bank and in hand | 54/58 | €208,967 | €276,110 | +€67,143 | +32.1% |
| Deferred charges and accrued income | 490/1 | €2,584 | €2,892 | +€308 | +11.9% |
| Total equity and liabilities | 10/49 | €1,038,211 | €1,543,435 | +€505,224 | +48.7% |
| Equity | 10/15 | €611,640 | €671,554 | +€59,914 | +9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €576,000 | €633,500 | +€57,500 | +10.0% |
| Distributable reserves | 133 | €576,000 | €633,500 | +€57,500 | +10.0% |
| Profit (loss) carried forward | 14 | €17,040 | €19,454 | +€2,414 | +14.2% |
| Amounts payable | 17/49 | €426,571 | €871,881 | +€445,310 | +104.4% |
| Amounts payable after more than one year | 17 | €225,549 | €621,559 | +€396,010 | +175.6% |
| Financial debts | 170/4 | €225,549 | €621,559 | +€396,010 | +175.6% |
| Amounts payable within one year | 42/48 | €194,706 | €243,421 | +€48,715 | +25.0% |
| Current portion of amounts payable after more than one year | 42 | €45,434 | €53,990 | +€8,556 | +18.8% |
| Trade debts | 44 | €7,093 | €7,083 | -€11 | -0.1% |
| Suppliers | 440/4 | €7,093 | €7,083 | -€11 | -0.1% |
| Taxes, remuneration and social security | 45 | €24,034 | €19,295 | -€4,738 | -19.7% |
| Taxes | 450/3 | €24,034 | €17,295 | -€6,738 | -28.0% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €118,145 | €163,053 | +€44,908 | +38.0% |
| Accrued charges and deferred income | 492/3 | €6,316 | €6,901 | +€585 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,698 | €116,208 | +€61,511 | +112.5% |
| Other operating charges | 640/8 | €5,517 | €3,807 | -€1,710 | -31.0% |
| Gross operating margin | 9900 | €208,359 | €206,106 | -€2,253 | -1.1% |
| Operating profit (loss) | 9901 | €148,144 | €86,090 | -€62,054 | -41.9% |
| Financial income | 75/76B | €7 | €23 | +€16 | +227.1% |
| Recurring financial income | 75 | €7 | €23 | +€16 | +227.1% |
| Financial charges | 65/66B | €3,728 | €2,996 | -€732 | -19.6% |
| Recurring financial charges | 65 | €3,728 | €2,996 | -€732 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €144,424 | €83,117 | -€61,307 | -42.4% |
| Income taxes | 67/77 | €41,652 | €23,203 | -€18,449 | -44.3% |
| Profit (loss) for the period | 9904 | €102,772 | €59,914 | -€42,858 | -41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €102,772 | €59,914 | -€42,858 | -41.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.