DEKEYSIMMO: 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.
DEKEYSIMMO
Largest movements
- Cash +€141,213
up €141,213 (+52.5%), from €268,833 to €410,046
mainly Other debts (+€81,656) and Net result for the year (+€56,965)
- Tangible fixed assets -€21,292
down €21,292 (-4.1%), from €522,000 to €500,707
of which Land and buildings: -€17,232
- Other debts +€81,656
up €81,656 (+193%), from €42,205 to €123,861
- Reserves +€56,965
up €56,965 (+19.2%), from €296,230 to €353,195
of which Distributable reserves: +€56,965
- Debts after one year -€18,148
down €18,148 (-6.8%), from €267,577 to €249,429
- Other operating charges +€3,722
up €3,722 (+38.9%), from €9,575 to €13,298
- Financial charges -€2,695
down €2,695 (-28.2%), from €9,554 to €6,859
- Depreciation -€1,826
down €1,826 (-7.7%), from €23,840 to €22,015
- Financial income +€1,587
up €1,587 (+2,005%), from €79 to €1,666
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 | €796,360 | €919,013 | +€122,653 | +15.4% |
| Fixed assets | 21/28 | €523,255 | €503,386 | -€19,869 | -3.8% |
| Tangible fixed assets | 22/27 | €522,000 | €500,707 | -€21,292 | -4.1% |
| Land and buildings | 22 | €516,676 | €499,444 | -€17,232 | -3.3% |
| Plant, machinery and equipment | 23 | €762 | €1,263 | +€502 | +65.9% |
| Furniture and vehicles | 24 | €4,562 | - | -€4,562 | |
| Financial fixed assets | 28 | €1,255 | €2,679 | +€1,424 | +113% |
| Current assets | 29/58 | €273,105 | €415,627 | +€142,522 | +52.2% |
| Cash at bank and in hand | 54/58 | €268,833 | €410,046 | +€141,213 | +52.5% |
| Deferred charges and accrued income | 490/1 | €4,272 | €5,581 | +€1,309 | +30.6% |
| Total equity and liabilities | 10/49 | €796,360 | €919,013 | +€122,653 | +15.4% |
| Equity | 10/15 | €464,798 | €521,763 | +€56,965 | +12.3% |
| Contributions | 10/11 | €168,568 | €168,568 | = | 0.0% |
| Capital | 10 | €168,568 | €168,568 | = | 0.0% |
| Issued capital | 100 | €168,568 | €168,568 | = | 0.0% |
| Reserves | 13 | €296,230 | €353,195 | +€56,965 | +19.2% |
| Non-distributable reserves | 130/1 | €16,857 | €16,857 | = | 0.0% |
| Legal reserve | 130 | €16,857 | €16,857 | = | 0.0% |
| Distributable reserves | 133 | €279,373 | €336,338 | +€56,965 | +20.4% |
| Amounts payable | 17/49 | €331,562 | €397,251 | +€65,688 | +19.8% |
| Amounts payable after more than one year | 17 | €267,577 | €249,429 | -€18,148 | -6.8% |
| Financial debts | 170/4 | €267,577 | €249,429 | -€18,148 | -6.8% |
| Amounts payable within one year | 42/48 | €60,671 | €145,822 | +€85,151 | +140% |
| Current portion of amounts payable after more than one year | 42 | €16,771 | €17,995 | +€1,225 | +7.3% |
| Taxes, remuneration and social security | 45 | €1,695 | €3,966 | +€2,271 | +134% |
| Taxes | 450/3 | €1,695 | €3,966 | +€2,271 | +134% |
| Other amounts payable | 47/48 | €42,205 | €123,861 | +€81,656 | +193% |
| Accrued charges and deferred income | 492/3 | €3,315 | €2,000 | -€1,315 | -39.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,840 | €22,015 | -€1,826 | -7.7% |
| Other operating charges | 640/8 | €9,575 | €13,298 | +€3,722 | +38.9% |
| Gross operating margin | 9900 | €125,988 | €124,936 | -€1,052 | -0.8% |
| Operating profit (loss) | 9901 | €92,572 | €89,623 | -€2,948 | -3.2% |
| Financial income | 75/76B | €79 | €1,666 | +€1,587 | +2,005% |
| Recurring financial income | 75 | €79 | €1,666 | +€1,587 | +2,005% |
| Financial charges | 65/66B | €9,554 | €6,859 | -€2,695 | -28.2% |
| Recurring financial charges | 65 | €9,554 | €6,859 | -€2,695 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €83,097 | €84,430 | +€1,333 | +1.6% |
| Income taxes | 67/77 | €26,719 | €27,465 | +€747 | +2.8% |
| Profit (loss) for the period | 9904 | €56,378 | €56,965 | +€587 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €56,378 | €56,965 | +€587 | +1.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.