DEKETELAERE WOUTER: 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.
DEKETELAERE WOUTER
Largest movements
- Tangible fixed assets +€173,336
up €173,336 (+101%), from €171,902 to €345,237
of which Land and buildings: +€168,132
- Cash -€28,321
down €28,321 (-99.5%), from €28,455 to €133
mainly Investment in fixed assets (net) (-€212,669) and Receivables within one year (-€14,795)
- Receivables within one year +€14,795
up €14,795 (+9.7%), from €152,010 to €166,805
of which Other amounts receivable: +€61,624
- Debts after one year +€127,440
up €127,440 (+248%), from €51,350 to €178,790
- Short-term financial debts +€19,526
new in 2025: €19,526
- Trade debts -€13,556
down €13,556 (-14.4%), from €94,227 to €80,671
- Tax, wage and social debts +€12,831
up €12,831 (+151%), from €8,472 to €21,303
of which Taxes: +€11,574
- Current portion of long-term debt +€9,955
up €9,955 (+72.8%), from €13,676 to €23,631
- Depreciation +€18,705
up €18,705 (+90.7%), from €20,628 to €39,334
- Gross operating margin +€14,602
up €14,602 (+13.2%), from €110,239 to €124,841
- Taxes -€7,440
down €7,440 (-80.4%), from €9,251 to €1,810
- Staff costs +€4,186
up €4,186 (+6.8%), from €61,568 to €65,754
- Financial charges +€3,269
up €3,269 (+181%), from €1,802 to €5,071
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 | €361,295 | €521,118 | +€159,823 | +44.2% |
| Fixed assets | 21/28 | €171,902 | €345,237 | +€173,336 | +101% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €171,902 | €345,237 | +€173,336 | +101% |
| Land and buildings | 22 | - | €168,132 | +€168,132 | |
| Plant, machinery and equipment | 23 | €81,793 | €65,015 | -€16,777 | -20.5% |
| Furniture and vehicles | 24 | €46,462 | €73,197 | +€26,734 | +57.5% |
| Other tangible fixed assets | 26 | €43,647 | €38,894 | -€4,753 | -10.9% |
| Current assets | 29/58 | €189,394 | €175,881 | -€13,513 | -7.1% |
| Stocks and contracts in progress | 3 | €4,371 | €4,674 | +€303 | +6.9% |
| Stocks | 30/36 | €4,371 | €4,674 | +€303 | +6.9% |
| Amounts receivable within one year | 40/41 | €152,010 | €166,805 | +€14,795 | +9.7% |
| Trade receivables | 40 | €126,539 | €79,709 | -€46,830 | -37.0% |
| Other amounts receivable | 41 | €25,471 | €87,095 | +€61,624 | +242% |
| Cash at bank and in hand | 54/58 | €28,455 | €133 | -€28,321 | -99.5% |
| Deferred charges and accrued income | 490/1 | €4,559 | €4,269 | -€290 | -6.4% |
| Total equity and liabilities | 10/49 | €361,295 | €521,118 | +€159,823 | +44.2% |
| Equity | 10/15 | €146,377 | €150,799 | +€4,422 | +3.0% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €90,400 | €90,400 | = | 0.0% |
| Distributable reserves | 133 | €90,400 | €90,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,977 | €20,399 | +€4,422 | +27.7% |
| Amounts payable | 17/49 | €214,918 | €370,319 | +€155,401 | +72.3% |
| Amounts payable after more than one year | 17 | €51,350 | €178,790 | +€127,440 | +248% |
| Financial debts | 170/4 | €51,350 | €178,790 | +€127,440 | +248% |
| Amounts payable within one year | 42/48 | €159,144 | €186,731 | +€27,587 | +17.3% |
| Current portion of amounts payable after more than one year | 42 | €13,676 | €23,631 | +€9,955 | +72.8% |
| Financial debts | 43 | - | €19,526 | +€19,526 | |
| Credit institutions | 430/8 | - | €19,526 | +€19,526 | |
| Trade debts | 44 | €94,227 | €80,671 | -€13,556 | -14.4% |
| Suppliers | 440/4 | €94,227 | €80,671 | -€13,556 | -14.4% |
| Taxes, remuneration and social security | 45 | €8,472 | €21,303 | +€12,831 | +151% |
| Taxes | 450/3 | €3,059 | €14,633 | +€11,574 | +378% |
| Remuneration and social security | 454/9 | €5,413 | €6,670 | +€1,257 | +23.2% |
| Other amounts payable | 47/48 | €42,769 | €41,600 | -€1,169 | -2.7% |
| Accrued charges and deferred income | 492/3 | €4,424 | €4,798 | +€374 | +8.4% |
| Remuneration, social security and pensions | 62 | €61,568 | €65,754 | +€4,186 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,628 | €39,334 | +€18,705 | +90.7% |
| Other operating charges | 640/8 | €1,829 | €2,057 | +€228 | +12.5% |
| Non-recurring operating charges | 66A | - | €9,186 | +€9,186 | |
| Gross operating margin | 9900 | €110,239 | €124,841 | +€14,602 | +13.2% |
| Operating profit (loss) | 9901 | €26,214 | €8,510 | -€17,704 | -67.5% |
| Financial income | 75/76B | €1,406 | €2,793 | +€1,387 | +98.7% |
| Recurring financial income | 75 | €1,406 | €2,793 | +€1,387 | +98.7% |
| Financial charges | 65/66B | €1,802 | €5,071 | +€3,269 | +181% |
| Recurring financial charges | 65 | €1,802 | €5,071 | +€3,269 | +181% |
| Profit (loss) for the period before taxes | 9903 | €25,818 | €6,232 | -€19,586 | -75.9% |
| Income taxes | 67/77 | €9,251 | €1,810 | -€7,440 | -80.4% |
| Profit (loss) for the period | 9904 | €16,567 | €4,422 | -€12,146 | -73.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,567 | €4,422 | -€12,146 | -73.3% |
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.