DEKEYSER: 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.
DEKEYSER
Largest movements
- Receivables within one year +€25,346
up €25,346 (+423.2%), from €5,989 to €31,335
of which Trade receivables: +€25,842
- Tangible fixed assets -€12,221
down €12,221 (-25.9%), from €47,137 to €34,916
of which Furniture and vehicles: -€6,738
- Cash +€9,762
up €9,762 (+8.7%), from €112,330 to €122,092
mainly Net result for the year (+€14,471) and Depreciation (+€7,749)
- Stocks and contracts -€4,940
down €4,940 (-50.6%), from €9,761 to €4,821
- Reserves +€9,450
up €9,450 (+3.9%), from €244,859 to €254,309
of which Distributable reserves: +€9,450
- Trade debts +€6,173
up €6,173 (+191.1%), from €3,231 to €9,404
- Profit (loss) carried forward +€5,021
up €5,021, from -€5,021 to €0
- Tax, wage and social debts -€4,746
down €4,746 (-69.5%), from €6,825 to €2,079
of which Remuneration and social security: -€4,762
- Staff costs -€36,684
down €36,684 (-35.5%), from €103,369 to €66,686
- Gross operating margin -€22,870
down €22,870 (-19.3%), from €118,701 to €95,831
- Depreciation -€7,557
down €7,557 (-49.4%), from €15,306 to €7,749
- Taxes +€5,269
up €5,269 (+2848.7%), from €185 to €5,454
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 | €274,134 | €291,629 | +€17,496 | +6.4% |
| Fixed assets | 21/28 | €47,137 | €34,916 | -€12,221 | -25.9% |
| Tangible fixed assets | 22/27 | €47,137 | €34,916 | -€12,221 | -25.9% |
| Plant, machinery and equipment | 23 | €37,283 | €31,800 | -€5,483 | -14.7% |
| Furniture and vehicles | 24 | €9,854 | €3,115 | -€6,738 | -68.4% |
| Current assets | 29/58 | €226,997 | €256,714 | +€29,717 | +13.1% |
| Stocks and contracts in progress | 3 | €9,761 | €4,821 | -€4,940 | -50.6% |
| Stocks | 30/36 | €9,761 | €4,821 | -€4,940 | -50.6% |
| Amounts receivable within one year | 40/41 | €5,989 | €31,335 | +€25,346 | +423.2% |
| Trade receivables | 40 | €5,201 | €31,043 | +€25,842 | +496.8% |
| Other amounts receivable | 41 | €788 | €292 | -€496 | -62.9% |
| Current investments | 50/53 | €96,005 | €96,031 | +€26 | 0.0% |
| Cash at bank and in hand | 54/58 | €112,330 | €122,092 | +€9,762 | +8.7% |
| Deferred charges and accrued income | 490/1 | €2,912 | €2,435 | -€477 | -16.4% |
| Total equity and liabilities | 10/49 | €274,134 | €291,629 | +€17,496 | +6.4% |
| Equity | 10/15 | €240,838 | €255,309 | +€14,471 | +6.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €244,859 | €254,309 | +€9,450 | +3.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €244,859 | €254,309 | +€9,450 | +3.9% |
| Profit (loss) carried forward | 14 | -€5,021 | €0 | +€5,021 | |
| Amounts payable | 17/49 | €33,295 | €36,320 | +€3,025 | +9.1% |
| Amounts payable within one year | 42/48 | €33,295 | €36,320 | +€3,025 | +9.1% |
| Trade debts | 44 | €3,231 | €9,404 | +€6,173 | +191.1% |
| Suppliers | 440/4 | €3,231 | €9,404 | +€6,173 | +191.1% |
| Taxes, remuneration and social security | 45 | €6,825 | €2,079 | -€4,746 | -69.5% |
| Taxes | 450/3 | €429 | €445 | +€16 | +3.7% |
| Remuneration and social security | 454/9 | €6,396 | €1,634 | -€4,762 | -74.4% |
| Other amounts payable | 47/48 | €23,240 | €24,837 | +€1,597 | +6.9% |
| Remuneration, social security and pensions | 62 | €103,369 | €66,686 | -€36,684 | -35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,306 | €7,749 | -€7,557 | -49.4% |
| Other operating charges | 640/8 | €1,450 | €1,959 | +€509 | +35.1% |
| Gross operating margin | 9900 | €118,701 | €95,831 | -€22,870 | -19.3% |
| Operating profit (loss) | 9901 | -€1,424 | €19,438 | +€20,862 | |
| Financial income | 75/76B | €393 | €783 | +€391 | +99.5% |
| Recurring financial income | 75 | €393 | €783 | +€391 | +99.5% |
| Financial charges | 65/66B | €299 | €296 | -€4 | -1.2% |
| Recurring financial charges | 65 | €299 | €296 | -€4 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,331 | €19,926 | +€21,257 | |
| Income taxes | 67/77 | €185 | €5,454 | +€5,269 | +2848.7% |
| Profit (loss) for the period | 9904 | -€1,516 | €14,471 | +€15,987 | |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,516 | €14,471 | +€15,987 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.