DEKIEN: 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.
DEKIEN
Largest movements
- Tangible fixed assets -€139,551
down €139,551 (-39.1%), from €356,960 to €217,409
of which Furniture and vehicles: -€134,206
- Receivables within one year -€78,134
down €78,134 (-23.7%), from €330,154 to €252,020
of which Trade receivables: -€79,309
- Cash +€30,307
up €30,307 (+280%), from €10,806 to €41,113
mainly Depreciation (+€139,551) and Receivables within one year (+€78,134)
- Profit (loss) carried forward -€100,233
new in 2025: -€100,233
- Debts after one year -€59,827
down €59,827 (-36.0%), from €166,160 to €106,333
- Current portion of long-term debt -€50,411
down €50,411 (-45.7%), from €110,238 to €59,827
- Trade debts +€22,592
up €22,592 (+136%), from €16,669 to €39,262
- Gross operating margin -€175,191
down €175,191 (-56.9%), from €307,842 to €132,651
- Depreciation -€40,190
down €40,190 (-22.4%), from €179,741 to €139,551
- Staff costs -€9,219
down €9,219 (-10.1%), from €91,566 to €82,348
- Financial charges -€4,224
down €4,224 (-31.8%), from €13,264 to €9,040
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 | €726,215 | €532,770 | -€193,445 | -26.6% |
| Fixed assets | 21/28 | €356,960 | €217,409 | -€139,551 | -39.1% |
| Tangible fixed assets | 22/27 | €356,960 | €217,409 | -€139,551 | -39.1% |
| Plant, machinery and equipment | 23 | €22,271 | €16,926 | -€5,345 | -24.0% |
| Furniture and vehicles | 24 | €334,689 | €200,483 | -€134,206 | -40.1% |
| Current assets | 29/58 | €369,255 | €315,361 | -€53,894 | -14.6% |
| Stocks and contracts in progress | 3 | €11,600 | €10,900 | -€700 | -6.0% |
| Stocks | 30/36 | €11,600 | €10,900 | -€700 | -6.0% |
| Amounts receivable within one year | 40/41 | €330,154 | €252,020 | -€78,134 | -23.7% |
| Trade receivables | 40 | €329,339 | €250,030 | -€79,309 | -24.1% |
| Other amounts receivable | 41 | €815 | €1,990 | +€1,175 | +144% |
| Cash at bank and in hand | 54/58 | €10,806 | €41,113 | +€30,307 | +280% |
| Deferred charges and accrued income | 490/1 | €16,695 | €11,329 | -€5,367 | -32.1% |
| Total equity and liabilities | 10/49 | €726,215 | €532,770 | -€193,445 | -26.6% |
| Equity | 10/15 | €407,939 | €307,706 | -€100,233 | -24.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €387,939 | €387,939 | = | 0.0% |
| Distributable reserves | 133 | €387,939 | €387,939 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€100,233 | -€100,233 | |
| Amounts payable | 17/49 | €318,276 | €225,064 | -€93,212 | -29.3% |
| Amounts payable after more than one year | 17 | €166,160 | €106,333 | -€59,827 | -36.0% |
| Financial debts | 170/4 | €166,160 | €106,333 | -€59,827 | -36.0% |
| Amounts payable within one year | 42/48 | €152,116 | €118,731 | -€33,385 | -21.9% |
| Current portion of amounts payable after more than one year | 42 | €110,238 | €59,827 | -€50,411 | -45.7% |
| Trade debts | 44 | €16,669 | €39,262 | +€22,592 | +136% |
| Suppliers | 440/4 | €16,669 | €39,262 | +€22,592 | +136% |
| Taxes, remuneration and social security | 45 | €9,767 | €4,201 | -€5,566 | -57.0% |
| Taxes | 450/3 | €3,435 | €434 | -€3,001 | -87.4% |
| Remuneration and social security | 454/9 | €6,333 | €3,767 | -€2,566 | -40.5% |
| Other amounts payable | 47/48 | €15,442 | €15,442 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €91,566 | €82,348 | -€9,219 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €179,741 | €139,551 | -€40,190 | -22.4% |
| Other operating charges | 640/8 | €1,331 | €1,681 | +€350 | +26.3% |
| Gross operating margin | 9900 | €307,842 | €132,651 | -€175,191 | -56.9% |
| Operating profit (loss) | 9901 | €35,204 | -€90,928 | -€126,132 | |
| Financial income | 75/76B | €13 | €0 | -€13 | -98.5% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -98.5% |
| Financial charges | 65/66B | €13,264 | €9,040 | -€4,224 | -31.8% |
| Recurring financial charges | 65 | €13,264 | €9,040 | -€4,224 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | €21,952 | -€99,968 | -€121,920 | |
| Income taxes | 67/77 | €2,283 | €265 | -€2,018 | -88.4% |
| Profit (loss) for the period | 9904 | €19,669 | -€100,233 | -€119,902 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,669 | -€100,233 | -€119,902 |
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 14 October 2026 via checked.be.