DEKEYZER - OSSAER: 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.
What changed
DEKEYZER - OSSAER
NACE 46.321, Wholesale of meat and meat products, excluding game and poultry
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.0m
2024 · €2.1m-€1.0m
Equity
€6.7m
2024 · €6.3m+€430,875
Cash
€406,907
2024 · €1.1m-€711,067
Balance sheet total
€20.3m
2024 · €21.7m-€1.3m
Largest movements
Assets
- Tangible fixed assets -€1.2m
down €1.2m (-12.1%), from €9.8m to €8.6m
of which Plant, machinery and equipment: -€679,444
- Cash -€711,067
down €711,067 (-63.6%), from €1.1m to €406,907
mainly Debts after one year (-€1.5m) and Receivables within one year (-€676,390)
- Receivables within one year +€676,390
up €676,390 (+10.4%), from €6.5m to €7.2m
of which Trade receivables: +€655,770
Equity and liabilities
- Debts after one year -€1.5m
down €1.5m (-17.4%), from €8.6m to €7.1m
of which Financial debts: -€1.5m
- Reserves +€443,125
up €443,125 (+7.5%), from €5.9m to €6.4m
of which Distributable reserves: +€443,125
- Trade debts -€353,066
down €353,066 (-12.4%), from €2.8m to €2.5m
Income statement
- Turnover +€8.9m
up €8.9m (+16.7%), from €53.0m to €61.9m
- Goods and materials +€7.9m
up €7.9m (+24.9%), from €31.7m to €39.5m
of which Purchases: +€7.5m
- Services and other goods +€1.2m
up €1.2m (+11.7%), from €10.5m to €11.8m
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.
Result 2024
€2.1m
Turnover
+€8.9m
Other operating income
-€170,280
Goods and materials
-€7.9m
Services and other goods
-€1.2m
Staff costs
-€553,310
Depreciation
-€5,239
Other operating charges
-€306,367
Other operating items
-€114,955
Financial income
-€21,424
Financial charges
+€22,599
Taxes
+€346,043
Result 2025
€1.0m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.7m
Investment
-€538,579
Financing
-€1.8m
Cash 2024
€1.1m
From operations (derived)
+€1.7m
Net result for the year
+€1.0m
Depreciation
+€1.7m
Stocks and contracts
-€50,681
Receivables within one year
-€676,390
Deferred charges and accrued income
+€146,817
Trade debts
-€353,066
Tax, wage and social debts
+€76,982
Other debts
-€148,610
Accrued charges and deferred income
-€125,896
Investment (derived)
-€538,579
Investment in fixed assets (net)
-€538,579
Financing
-€1.8m
Debts after one year
-€1.5m
Current portion of long-term debt
+€158,736
Short-term financial debts
+€124,501
Contributions, distributions and other
-€612,250
Cash 2025
€406,907
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,659,636 | €20,329,266 | -€1.3m | -6.1% |
| Fixed assets | 21/28 | €9,844,830 | €8,645,273 | -€1.2m | -12.2% |
| Intangible fixed assets | 21 | €21,181 | €11,008 | -€10,173 | -48.0% |
| Tangible fixed assets | 22/27 | €9,823,449 | €8,634,065 | -€1.2m | -12.1% |
| Land and buildings | 22 | €3,597,321 | €3,214,679 | -€382,642 | -10.6% |
| Plant, machinery and equipment | 23 | €5,066,208 | €4,386,764 | -€679,444 | -13.4% |
| Furniture and vehicles | 24 | €90,183 | €78,521 | -€11,662 | -12.9% |
| Leasing and similar rights | 25 | €1,069,738 | €954,102 | -€115,636 | -10.8% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Other financial fixed assets | 284/8 | €200 | €200 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €11,814,806 | €11,683,993 | -€130,814 | -1.1% |
| Stocks and contracts in progress | 3 | €3,482,694 | €3,533,375 | +€50,681 | +1.5% |
| Stocks | 30/36 | €3,482,694 | €3,533,375 | +€50,681 | +1.5% |
| Raw materials and consumables | 30/31 | €1,702,365 | €1,402,148 | -€300,217 | -17.6% |
| Work in progress | 32 | €282,713 | €151,698 | -€131,015 | -46.3% |
| Finished goods | 33 | €878,357 | €1,308,047 | +€429,690 | +48.9% |
| Goods purchased for resale | 34 | €619,260 | €671,483 | +€52,223 | +8.4% |
| Amounts receivable within one year | 40/41 | €6,481,214 | €7,157,605 | +€676,390 | +10.4% |
| Trade receivables | 40 | €6,122,850 | €6,778,620 | +€655,770 | +10.7% |
| Other amounts receivable | 41 | €358,365 | €378,985 | +€20,621 | +5.8% |
| Cash at bank and in hand | 54/58 | €1,117,975 | €406,907 | -€711,067 | -63.6% |
| Deferred charges and accrued income | 490/1 | €732,923 | €586,106 | -€146,817 | -20.0% |
| Total equity and liabilities | 10/49 | €21,659,636 | €20,329,266 | -€1.3m | -6.1% |
| Equity | 10/15 | €6,297,755 | €6,728,630 | +€430,875 | +6.8% |
| Contributions | 10/11 | €376,853 | €376,853 | = | 0.0% |
| Capital | 10 | €376,853 | €376,853 | = | 0.0% |
| Issued capital | 100 | €376,853 | €376,853 | = | 0.0% |
| Reserves | 13 | €5,908,652 | €6,351,777 | +€443,125 | +7.5% |
| Non-distributable reserves | 130/1 | €37,685 | €37,685 | = | 0.0% |
| Legal reserve | 130 | €37,685 | €37,685 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €5,814,717 | €6,257,842 | +€443,125 | +7.6% |
| Investment grants | 15 | €12,250 | €0 | -€12,250 | -100% |
| Amounts payable | 17/49 | €15,361,881 | €13,600,636 | -€1.8m | -11.5% |
| Amounts payable after more than one year | 17 | €8,600,144 | €7,106,252 | -€1.5m | -17.4% |
| Financial debts | 170/4 | €8,597,369 | €7,103,417 | -€1.5m | -17.4% |
| Leasing and similar obligations | 172 | €743,881 | €618,177 | -€125,704 | -16.9% |
| Credit institutions | 173 | €7,853,488 | €6,485,240 | -€1.4m | -17.4% |
| Other amounts payable | 178/9 | €2,775 | €2,835 | +€60 | +2.2% |
| Amounts payable within one year | 42/48 | €6,562,152 | €6,420,695 | -€141,457 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €1,527,374 | €1,686,110 | +€158,736 | +10.4% |
| Financial debts | 43 | €468,365 | €592,866 | +€124,501 | +26.6% |
| Credit institutions | 430/8 | €468,316 | €592,661 | +€124,345 | +26.6% |
| Other loans | 439 | €49 | €205 | +€156 | +317% |
| Trade debts | 44 | €2,841,345 | €2,488,278 | -€353,066 | -12.4% |
| Suppliers | 440/4 | €2,841,345 | €2,488,278 | -€353,066 | -12.4% |
| Taxes, remuneration and social security | 45 | €1,110,585 | €1,187,567 | +€76,982 | +6.9% |
| Taxes | 450/3 | €187,000 | €163,496 | -€23,504 | -12.6% |
| Remuneration and social security | 454/9 | €923,585 | €1,024,071 | +€100,486 | +10.9% |
| Other amounts payable | 47/48 | €614,484 | €465,874 | -€148,610 | -24.2% |
| Accrued charges and deferred income | 492/3 | €199,585 | €73,689 | -€125,896 | -63.1% |
| Operating income | 70/76A | €54,065,586 | €62,647,109 | +€8.6m | +15.9% |
| Turnover | 70 | €52,986,144 | €61,852,902 | +€8.9m | +16.7% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €368,655 | €298,675 | -€69,980 | -19.0% |
| Other operating income | 74 | €662,421 | €492,140 | -€170,280 | -25.7% |
| Non-recurring operating income | 76A | €48,367 | €3,392 | -€44,975 | -93.0% |
| Operating charges | 60/66A | €51,140,716 | €61,118,888 | +€10.0m | +19.5% |
| Goods for resale, raw materials and consumables | 60 | €31,667,699 | €39,547,782 | +€7.9m | +24.9% |
| Purchases | 600/8 | €31,802,761 | €39,299,788 | +€7.5m | +23.6% |
| Change in stocks: decrease (increase) | 609 | -€135,062 | €247,994 | +€383,056 | |
| Services and other goods | 61 | €10,543,488 | €11,776,660 | +€1.2m | +11.7% |
| Remuneration, social security and pensions | 62 | €7,133,312 | €7,686,622 | +€553,310 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,732,897 | €1,738,136 | +€5,239 | +0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €63,321 | €369,687 | +€306,367 | +484% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Operating profit (loss) | 9901 | €2,924,870 | €1,528,222 | -€1.4m | -47.8% |
| Financial income | 75/76B | €37,751 | €16,327 | -€21,424 | -56.8% |
| Recurring financial income | 75 | €37,751 | €16,327 | -€21,424 | -56.8% |
| Income from current assets | 751 | €16,811 | €4,077 | -€12,734 | -75.7% |
| Other financial income | 752/9 | €20,940 | €12,250 | -€8,690 | -41.5% |
| Financial charges | 65/66B | €239,992 | €217,393 | -€22,599 | -9.4% |
| Recurring financial charges | 65 | €239,992 | €217,393 | -€22,599 | -9.4% |
| Debt charges | 650 | €231,683 | €211,569 | -€20,114 | -8.7% |
| Other financial charges | 652/9 | €8,310 | €5,824 | -€2,485 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €2,722,629 | €1,327,155 | -€1.4m | -51.3% |
| Income taxes | 67/77 | €630,073 | €284,030 | -€346,043 | -54.9% |
| Taxes | 670/3 | €630,073 | €284,656 | -€345,417 | -54.8% |
| Tax adjustments and reversals of tax provisions | 77 | - | €626 | +€626 | |
| Profit (loss) for the period | 9904 | €2,092,556 | €1,043,125 | -€1.0m | -50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,092,556 | €1,043,125 | -€1.0m | -50.2% |
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 23 October 2026 via checked.be.