DEKIM: what changed
Two fiscal 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.
DEKIM
Largest movements
- Cash -€5,586
down €5,586 (-6.9%), from €80,460 to €74,874
mainly Contributions, distributions and other (-€51,576) and Debts after one year (-€19,779)
- Tangible fixed assets -€5,193
down €5,193 (-2.4%), from €220,372 to €215,180
- Debts after one year -€19,779
down €19,779 (-29.3%), from €67,526 to €47,747
- Other debts +€15,010
up €15,010 (+24.7%), from €60,654 to €75,664
- Trade debts -€12,150
down €12,150 (-98.7%), from €12,308 to €157
- Financial income +€5,861
up €5,861 (+173.9%), from €3,369 to €9,230
- Gross operating margin -€5,207
down €5,207 (-5.1%), from €101,629 to €96,422
- Depreciation +€4,519
up €4,519 (+26.8%), from €16,849 to €21,368
- Financial charges -€1,134
down €1,134 (-24.9%), from €4,555 to €3,421
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 | €515,200 | €499,958 | -€15,243 | -3.0% |
| Fixed assets | 21/28 | €220,799 | €215,606 | -€5,193 | -2.4% |
| Tangible fixed assets | 22/27 | €220,372 | €215,180 | -€5,193 | -2.4% |
| Land and buildings | 22 | €220,372 | €215,180 | -€5,193 | -2.4% |
| Financial fixed assets | 28 | €426 | €426 | = | 0.0% |
| Current assets | 29/58 | €294,402 | €284,351 | -€10,050 | -3.4% |
| Amounts receivable within one year | 40/41 | €11,003 | €6,896 | -€4,107 | -37.3% |
| Other amounts receivable | 41 | €11,003 | €6,896 | -€4,107 | -37.3% |
| Current investments | 50/53 | €200,573 | €200,573 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €80,460 | €74,874 | -€5,586 | -6.9% |
| Deferred charges and accrued income | 490/1 | €2,367 | €2,008 | -€358 | -15.1% |
| Total equity and liabilities | 10/49 | €515,200 | €499,958 | -€15,243 | -3.0% |
| Equity | 10/15 | €351,208 | €354,256 | +€3,048 | +0.9% |
| Contributions | 10/11 | €68,092 | €68,092 | = | 0.0% |
| Reserves | 13 | €283,116 | €286,164 | +€3,048 | +1.1% |
| Tax-exempt reserves | 132 | €6,132 | €6,132 | = | 0.0% |
| Distributable reserves | 133 | €276,983 | €280,031 | +€3,048 | +1.1% |
| Amounts payable | 17/49 | €163,993 | €145,702 | -€18,291 | -11.2% |
| Amounts payable after more than one year | 17 | €67,526 | €47,747 | -€19,779 | -29.3% |
| Financial debts | 170/4 | €67,526 | €47,747 | -€19,779 | -29.3% |
| Amounts payable within one year | 42/48 | €93,795 | €95,601 | +€1,806 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €20,833 | €19,779 | -€1,054 | -5.1% |
| Trade debts | 44 | €12,308 | €157 | -€12,150 | -98.7% |
| Suppliers | 440/4 | €12,308 | €157 | -€12,150 | -98.7% |
| Other amounts payable | 47/48 | €60,654 | €75,664 | +€15,010 | +24.7% |
| Accrued charges and deferred income | 492/3 | €2,672 | €2,354 | -€318 | -11.9% |
| Remuneration, social security and pensions | 62 | - | €56 | +€56 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,849 | €21,368 | +€4,519 | +26.8% |
| Other operating charges | 640/8 | €681 | €693 | +€12 | +1.8% |
| Gross operating margin | 9900 | €101,629 | €96,422 | -€5,207 | -5.1% |
| Operating profit (loss) | 9901 | €84,099 | €74,305 | -€9,794 | -11.6% |
| Financial income | 75/76B | €3,369 | €9,230 | +€5,861 | +173.9% |
| Recurring financial income | 75 | €3,369 | €9,230 | +€5,861 | +173.9% |
| Financial charges | 65/66B | €4,555 | €3,421 | -€1,134 | -24.9% |
| Recurring financial charges | 65 | €4,555 | €3,421 | -€1,134 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €82,914 | €80,114 | -€2,800 | -3.4% |
| Income taxes | 67/77 | €26,382 | €25,491 | -€891 | -3.4% |
| Profit (loss) for the period | 9904 | €56,532 | €54,623 | -€1,909 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €56,532 | €54,623 | -€1,909 | -3.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.