Dekeyser: 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.
Dekeyser
Largest movements
- Cash +€7,071
up €7,071 (+114.1%), from €6,196 to €13,267
mainly Net result for the year (+€7,280) and Deferred charges and accrued income (+€5,189)
- Deferred charges and accrued income -€5,189
down €5,189 (-60.2%), from €8,614 to €3,426
- Tangible fixed assets -€3,862
down €3,862 (-30.4%), from €12,711 to €8,849
of which Furniture and vehicles: -€3,632
- Receivables within one year +€1,799
up €1,799 (+33.5%), from €5,363 to €7,162
of which Other amounts receivable: +€1,415
- Reserves +€7,280
up €7,280 (+30.6%), from €23,787 to €31,067
- Trade debts -€4,631
down €4,631 (-86.6%), from €5,346 to €715
- Tax, wage and social debts -€3,352
down €3,352 (-100.0%), from €3,352 to €0
of which Remuneration and social security: -€2,383
- Gross operating margin +€4,465
up €4,465 (+44.9%), from €9,937 to €14,402
- Taxes +€2,358
up €2,358 (+293.5%), from €803 to €3,161
- Depreciation +€1,352
up €1,352 (+53.8%), from €2,510 to €3,862
- Other operating charges -€260
down €260 (-62.0%), from €419 to €159
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 | €42,915 | €42,776 | -€139 | -0.3% |
| Fixed assets | 21/28 | €12,711 | €8,849 | -€3,862 | -30.4% |
| Tangible fixed assets | 22/27 | €12,711 | €8,849 | -€3,862 | -30.4% |
| Plant, machinery and equipment | 23 | €230 | €0 | -€230 | -100.0% |
| Furniture and vehicles | 24 | €12,481 | €8,849 | -€3,632 | -29.1% |
| Current assets | 29/58 | €30,204 | €33,927 | +€3,723 | +12.3% |
| Amounts receivable within one year | 40/41 | €5,363 | €7,162 | +€1,799 | +33.5% |
| Trade receivables | 40 | €992 | €1,375 | +€383 | +38.6% |
| Other amounts receivable | 41 | €4,372 | €5,787 | +€1,415 | +32.4% |
| Current investments | 50/53 | €10,030 | €10,072 | +€42 | +0.4% |
| Cash at bank and in hand | 54/58 | €6,196 | €13,267 | +€7,071 | +114.1% |
| Deferred charges and accrued income | 490/1 | €8,614 | €3,426 | -€5,189 | -60.2% |
| Total equity and liabilities | 10/49 | €42,915 | €42,776 | -€139 | -0.3% |
| Equity | 10/15 | €29,984 | €37,264 | +€7,280 | +24.3% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €23,787 | €31,067 | +€7,280 | +30.6% |
| Distributable reserves | 133 | €23,787 | €31,067 | +€7,280 | +30.6% |
| Amounts payable | 17/49 | €12,930 | €5,512 | -€7,419 | -57.4% |
| Amounts payable within one year | 42/48 | €12,930 | €5,512 | -€7,419 | -57.4% |
| Trade debts | 44 | €5,346 | €715 | -€4,631 | -86.6% |
| Suppliers | 440/4 | €5,346 | €715 | -€4,631 | -86.6% |
| Advances received on contracts in progress | 46 | €1,200 | €1,458 | +€258 | +21.5% |
| Taxes, remuneration and social security | 45 | €3,352 | €0 | -€3,352 | -100.0% |
| Taxes | 450/3 | €969 | €0 | -€969 | -100.0% |
| Remuneration and social security | 454/9 | €2,383 | €0 | -€2,383 | -100.0% |
| Other amounts payable | 47/48 | €3,033 | €3,339 | +€306 | +10.1% |
| Non-recurring operating income | 76A | €992 | €0 | -€992 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,510 | €3,862 | +€1,352 | +53.8% |
| Other operating charges | 640/8 | €419 | €159 | -€260 | -62.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €9,937 | €14,402 | +€4,465 | +44.9% |
| Operating profit (loss) | 9901 | €7,008 | €10,381 | +€3,373 | +48.1% |
| Financial income | 75/76B | €44 | €60 | +€17 | +38.2% |
| Recurring financial income | 75 | €44 | €60 | +€17 | +38.2% |
| Financial charges | 65/66B | €55 | €0 | -€55 | -100.0% |
| Recurring financial charges | 65 | €55 | €0 | -€55 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €6,997 | €10,441 | +€3,444 | +49.2% |
| Income taxes | 67/77 | €803 | €3,161 | +€2,358 | +293.5% |
| Profit (loss) for the period | 9904 | €6,194 | €7,280 | +€1,086 | +17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,194 | €7,280 | +€1,086 | +17.5% |
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 8 October 2026 via checked.be.