DEKIEN & BOECKX: 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 & BOECKX
Largest movements
- Receivables within one year +€78,140
up €78,140 (+22.7%), from €344,927 to €423,067
- Other debts +€129,806
up €129,806 (+23.0%), from €565,189 to €694,995
- Reserves -€42,222
down €42,222 (-50.2%), from €84,161 to €41,939
of which Tax-exempt reserves: -€44,600
- Provisions -€14,867
no longer reported in 2025 (was €14,867)
- Gross operating margin +€79,317
up €79,317 (+844%), from €9,394 to €88,711
- Other operating charges -€1,423
down €1,423 (-23.6%), from €6,018 to €4,595
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 | €685,720 | €757,479 | +€71,759 | +10.5% |
| Fixed assets | 21/28 | €339,975 | €333,958 | -€6,017 | -1.8% |
| Tangible fixed assets | 22/27 | €339,975 | €333,958 | -€6,017 | -1.8% |
| Land and buildings | 22 | €339,975 | €333,958 | -€6,017 | -1.8% |
| Current assets | 29/58 | €345,744 | €423,521 | +€77,776 | +22.5% |
| Amounts receivable within one year | 40/41 | €344,927 | €423,067 | +€78,140 | +22.7% |
| Other amounts receivable | 41 | €344,927 | €423,067 | +€78,140 | +22.7% |
| Cash at bank and in hand | 54/58 | €0 | €28 | +€28 | +10,842% |
| Deferred charges and accrued income | 490/1 | €817 | €425 | -€392 | -48.0% |
| Total equity and liabilities | 10/49 | €685,720 | €757,479 | +€71,759 | +10.5% |
| Equity | 10/15 | €102,761 | €60,539 | -€42,222 | -41.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €84,161 | €41,939 | -€42,222 | -50.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €44,600 | - | -€44,600 | |
| Distributable reserves | 133 | €37,701 | €40,079 | +€2,377 | +6.3% |
| Provisions and deferred taxes | 16 | €14,867 | - | -€14,867 | |
| Deferred taxes | 168 | €14,867 | - | -€14,867 | |
| Amounts payable | 17/49 | €568,092 | €696,940 | +€128,848 | +22.7% |
| Amounts payable within one year | 42/48 | €568,092 | €696,940 | +€128,848 | +22.7% |
| Trade debts | 44 | €2,902 | €1,945 | -€958 | -33.0% |
| Suppliers | 440/4 | €2,902 | €1,945 | -€958 | -33.0% |
| Other amounts payable | 47/48 | €565,189 | €694,995 | +€129,806 | +23.0% |
| Non-recurring operating income | 76A | - | €79,201 | +€79,201 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,017 | €6,017 | = | 0.0% |
| Other operating charges | 640/8 | €6,018 | €4,595 | -€1,423 | -23.6% |
| Gross operating margin | 9900 | €9,394 | €88,711 | +€79,317 | +844% |
| Operating profit (loss) | 9901 | -€2,642 | €78,098 | +€80,740 | |
| Financial charges | 65/66B | €165 | €187 | +€22 | +13.4% |
| Recurring financial charges | 65 | €165 | €187 | +€22 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,807 | €77,911 | +€80,718 | |
| Transfer from deferred taxes | 780 | - | €14,867 | +€14,867 | |
| Profit (loss) for the period | 9904 | -€2,807 | €92,778 | +€95,585 | |
| Transfer from tax-exempt reserves | 789 | - | €44,600 | +€44,600 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,807 | €137,377 | +€140,184 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.