DEKETELE: 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.
DEKETELE
Largest movements
- Tangible fixed assets +€103,346
up €103,346 (+20.4%), from €506,332 to €609,678
of which Land and buildings: +€105,746
- Cash +€51,725
up €51,725 (+74.6%), from €69,378 to €121,103
mainly Other debts (+€168,792) and Net result for the year (+€156,438)
- Other debts +€168,792
up €168,792 (+29.0%), from €581,367 to €750,159
- Tax, wage and social debts -€12,350
down €12,350 (-41.3%), from €29,888 to €17,538
of which Remuneration and social security: -€14,400
- Gross operating margin -€22,486
down €22,486 (-8.2%), from €272,921 to €250,436
- Taxes -€7,532
down €7,532 (-12.4%), from €60,968 to €53,436
- Depreciation +€4,906
up €4,906 (+15.9%), from €30,890 to €35,796
- Other operating charges +€3,012
up €3,012 (+193.7%), from €1,555 to €4,567
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 | €634,815 | €793,598 | +€158,783 | +25.0% |
| Fixed assets | 21/28 | €506,332 | €609,678 | +€103,346 | +20.4% |
| Tangible fixed assets | 22/27 | €506,332 | €609,678 | +€103,346 | +20.4% |
| Land and buildings | 22 | €446,838 | €552,584 | +€105,746 | +23.7% |
| Plant, machinery and equipment | 23 | €53,869 | €55,667 | +€1,798 | +3.3% |
| Furniture and vehicles | 24 | €5,625 | €1,426 | -€4,199 | -74.6% |
| Current assets | 29/58 | €128,483 | €183,920 | +€55,437 | +43.1% |
| Amounts receivable within one year | 40/41 | €56,819 | €60,435 | +€3,617 | +6.4% |
| Trade receivables | 40 | €42,787 | €47,541 | +€4,754 | +11.1% |
| Other amounts receivable | 41 | €14,032 | €12,895 | -€1,137 | -8.1% |
| Cash at bank and in hand | 54/58 | €69,378 | €121,103 | +€51,725 | +74.6% |
| Deferred charges and accrued income | 490/1 | €2,286 | €2,381 | +€95 | +4.2% |
| Total equity and liabilities | 10/49 | €634,815 | €793,598 | +€158,783 | +25.0% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €614,355 | €773,138 | +€158,783 | +25.8% |
| Amounts payable within one year | 42/48 | €613,268 | €772,038 | +€158,770 | +25.9% |
| Trade debts | 44 | €2,012 | €4,341 | +€2,329 | +115.7% |
| Suppliers | 440/4 | €2,012 | €4,341 | +€2,329 | +115.7% |
| Taxes, remuneration and social security | 45 | €29,888 | €17,538 | -€12,350 | -41.3% |
| Taxes | 450/3 | €15,488 | €17,538 | +€2,050 | +13.2% |
| Remuneration and social security | 454/9 | €14,400 | €0 | -€14,400 | -100.0% |
| Other amounts payable | 47/48 | €581,367 | €750,159 | +€168,792 | +29.0% |
| Accrued charges and deferred income | 492/3 | €1,087 | €1,100 | +€12 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,890 | €35,796 | +€4,906 | +15.9% |
| Other operating charges | 640/8 | €1,555 | €4,567 | +€3,012 | +193.7% |
| Gross operating margin | 9900 | €272,921 | €250,436 | -€22,486 | -8.2% |
| Operating profit (loss) | 9901 | €240,476 | €210,073 | -€30,403 | -12.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €979 | €199 | -€780 | -79.6% |
| Recurring financial charges | 65 | €979 | €199 | -€780 | -79.6% |
| Profit (loss) for the period before taxes | 9903 | €239,497 | €209,874 | -€29,623 | -12.4% |
| Income taxes | 67/77 | €60,968 | €53,436 | -€7,532 | -12.4% |
| Profit (loss) for the period | 9904 | €178,529 | €156,438 | -€22,091 | -12.4% |
| Transfer from tax-exempt reserves | 789 | €331 | €0 | -€331 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €178,860 | €156,438 | -€22,422 | -12.5% |
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 2 October 2026 via checked.be.