DEKEUKELEIRE: 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.
DEKEUKELEIRE
Largest movements
- Tangible fixed assets +€1.4m
up €1.4m (+73.6%), from €1.9m to €3.2m
of which Land and buildings: +€1.2m
- Cash -€98,918
down €98,918 (-29.6%), from €333,709 to €234,791
mainly Investment in fixed assets (net) (-€1.6m) and Current investments (-€71,223)
- Current investments +€71,223
new in 2025: €71,223
- Debts after one year +€593,106
up €593,106 (+70.6%), from €840,060 to €1.4m
- Reserves +€348,140
up €348,140 (+64.1%), from €542,766 to €890,906
of which Distributable reserves: +€350,000
- Trade debts +€227,327
up €227,327 (+57.5%), from €395,242 to €622,569
- Profit (loss) carried forward +€162,205
up €162,205 (+176%), from €92,179 to €254,383
- Staff costs -€298,003
down €298,003 (-46.8%), from €636,769 to €338,767
- Gross operating margin +€278,359
up €278,359 (+27.0%), from €1.0m to €1.3m
- Taxes +€114,757
up €114,757 (+217%), from €52,938 to €167,695
- Depreciation +€59,953
up €59,953 (+32.1%), from €186,741 to €246,694
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 | €2,467,367 | €3,845,057 | +€1.4m | +55.8% |
| Fixed assets | 21/28 | €1,861,140 | €3,230,819 | +€1.4m | +73.6% |
| Tangible fixed assets | 22/27 | €1,859,777 | €3,229,456 | +€1.4m | +73.6% |
| Land and buildings | 22 | €495,947 | €1,671,177 | +€1.2m | +237% |
| Plant, machinery and equipment | 23 | €165,518 | €275,281 | +€109,763 | +66.3% |
| Furniture and vehicles | 24 | €517,973 | €603,529 | +€85,556 | +16.5% |
| Other tangible fixed assets | 26 | €680,338 | €679,469 | -€869 | -0.1% |
| Financial fixed assets | 28 | €1,363 | €1,363 | = | 0.0% |
| Current assets | 29/58 | €606,227 | €614,238 | +€8,011 | +1.3% |
| Amounts receivable within one year | 40/41 | €272,518 | €284,575 | +€12,057 | +4.4% |
| Trade receivables | 40 | €272,268 | €237,514 | -€34,754 | -12.8% |
| Other amounts receivable | 41 | €251 | €47,061 | +€46,811 | +18,656% |
| Current investments | 50/53 | - | €71,223 | +€71,223 | |
| Cash at bank and in hand | 54/58 | €333,709 | €234,791 | -€98,918 | -29.6% |
| Deferred charges and accrued income | 490/1 | €0 | €23,649 | +€23,649 | |
| Total equity and liabilities | 10/49 | €2,467,367 | €3,845,057 | +€1.4m | +55.8% |
| Equity | 10/15 | €641,145 | €1,153,349 | +€512,205 | +79.9% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Reserves | 13 | €542,766 | €890,906 | +€348,140 | +64.1% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €540,906 | €890,906 | +€350,000 | +64.7% |
| Profit (loss) carried forward | 14 | €92,179 | €254,383 | +€162,205 | +176% |
| Provisions and deferred taxes | 16 | €300,000 | €300,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €300,000 | €300,000 | = | 0.0% |
| Environmental obligations | 163 | €300,000 | €300,000 | = | 0.0% |
| Amounts payable | 17/49 | €1,526,222 | €2,391,708 | +€865,486 | +56.7% |
| Amounts payable after more than one year | 17 | €840,060 | €1,433,167 | +€593,106 | +70.6% |
| Financial debts | 170/4 | €840,060 | €1,433,167 | +€593,106 | +70.6% |
| Amounts payable within one year | 42/48 | €646,072 | €920,119 | +€274,047 | +42.4% |
| Current portion of amounts payable after more than one year | 42 | €127,862 | €156,924 | +€29,062 | +22.7% |
| Trade debts | 44 | €395,242 | €622,569 | +€227,327 | +57.5% |
| Suppliers | 440/4 | €395,242 | €622,569 | +€227,327 | +57.5% |
| Taxes, remuneration and social security | 45 | €105,285 | €140,625 | +€35,341 | +33.6% |
| Taxes | 450/3 | €66,173 | €124,058 | +€57,884 | +87.5% |
| Remuneration and social security | 454/9 | €39,111 | €16,568 | -€22,543 | -57.6% |
| Other amounts payable | 47/48 | €17,683 | - | -€17,683 | |
| Accrued charges and deferred income | 492/3 | €40,090 | €38,422 | -€1,667 | -4.2% |
| Remuneration, social security and pensions | 62 | €636,769 | €338,767 | -€298,003 | -46.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €186,741 | €246,694 | +€59,953 | +32.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,066 | - | -€12,066 | |
| Other operating charges | 640/8 | €14,935 | €6,395 | -€8,540 | -57.2% |
| Non-recurring operating charges | 66A | - | €8,425 | +€8,425 | |
| Gross operating margin | 9900 | €1,032,311 | €1,310,669 | +€278,359 | +27.0% |
| Operating profit (loss) | 9901 | €181,800 | €710,389 | +€528,589 | +291% |
| Financial income | 75/76B | €635 | €258 | -€377 | -59.4% |
| Recurring financial income | 75 | €635 | €258 | -€377 | -59.4% |
| Financial charges | 65/66B | €18,091 | €30,747 | +€12,656 | +70.0% |
| Recurring financial charges | 65 | €18,091 | €30,747 | +€12,656 | +70.0% |
| Profit (loss) for the period before taxes | 9903 | €164,344 | €679,900 | +€515,556 | +314% |
| Income taxes | 67/77 | €52,938 | €167,695 | +€114,757 | +217% |
| Profit (loss) for the period | 9904 | €111,406 | €512,205 | +€400,799 | +360% |
| Profit (loss) for the period to be appropriated | 9905 | €111,406 | €512,205 | +€400,799 | +360% |
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 31 October 2026 via checked.be.