DEKIMO EXPERTS LEUVEN: 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.
DEKIMO EXPERTS LEUVEN
Largest movements
- Current investments -€225,000
down €225,000 (-100%), from €225,000 to €0
- Cash -€215,626
down €215,626 (-51.2%), from €421,316 to €205,690
mainly Contributions, distributions and other (-€500,000) and Receivables within one year (-€67,448)
- Receivables within one year +€67,448
up €67,448 (+13.6%), from €497,765 to €565,214
of which Trade receivables: +€69,618
- Tangible fixed assets -€13,714
down €13,714 (-40.5%), from €33,874 to €20,160
- Reserves -€492,917
down €492,917 (-72.8%), from €677,213 to €184,296
- Trade debts +€77,369
up €77,369 (+26.0%), from €297,289 to €374,658
- Tax, wage and social debts +€32,846
up €32,846 (+33.9%), from €96,768 to €129,614
of which Remuneration and social security: +€26,287
- Gross operating margin -€242,994
down €242,994 (-23.9%), from €1.0m to €773,781
- Staff costs -€60,313
down €60,313 (-7.6%), from €794,351 to €734,038
- Taxes -€46,589
down €46,589 (-75.2%), from €61,986 to €15,398
- Financial income -€11,657
down €11,657 (-96.4%), from €12,094 to €438
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 | €1,191,269 | €808,568 | -€382,702 | -32.1% |
| Fixed assets | 21/28 | €35,757 | €22,043 | -€13,714 | -38.4% |
| Tangible fixed assets | 22/27 | €33,874 | €20,160 | -€13,714 | -40.5% |
| Furniture and vehicles | 24 | €33,874 | €20,160 | -€13,714 | -40.5% |
| Financial fixed assets | 28 | €1,883 | €1,883 | = | 0.0% |
| Current assets | 29/58 | €1,155,512 | €786,525 | -€368,987 | -31.9% |
| Amounts receivable within one year | 40/41 | €497,765 | €565,214 | +€67,448 | +13.6% |
| Trade receivables | 40 | €469,817 | €539,435 | +€69,618 | +14.8% |
| Other amounts receivable | 41 | €27,948 | €25,779 | -€2,169 | -7.8% |
| Current investments | 50/53 | €225,000 | €0 | -€225,000 | -100% |
| Cash at bank and in hand | 54/58 | €421,316 | €205,690 | -€215,626 | -51.2% |
| Deferred charges and accrued income | 490/1 | €11,431 | €15,621 | +€4,190 | +36.7% |
| Total equity and liabilities | 10/49 | €1,191,269 | €808,568 | -€382,702 | -32.1% |
| Equity | 10/15 | €797,213 | €304,296 | -€492,917 | -61.8% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €677,213 | €184,296 | -€492,917 | -72.8% |
| Distributable reserves | 133 | €677,213 | €184,296 | -€492,917 | -72.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €394,056 | €504,272 | +€110,216 | +28.0% |
| Amounts payable within one year | 42/48 | €394,056 | €504,272 | +€110,216 | +28.0% |
| Trade debts | 44 | €297,289 | €374,658 | +€77,369 | +26.0% |
| Suppliers | 440/4 | €297,289 | €374,658 | +€77,369 | +26.0% |
| Taxes, remuneration and social security | 45 | €96,768 | €129,614 | +€32,846 | +33.9% |
| Taxes | 450/3 | €25,765 | €32,324 | +€6,559 | +25.5% |
| Remuneration and social security | 454/9 | €71,003 | €97,290 | +€26,287 | +37.0% |
| Remuneration, social security and pensions | 62 | €794,351 | €734,038 | -€60,313 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,842 | €13,714 | -€9,128 | -40.0% |
| Other operating charges | 640/8 | €3,393 | €3,549 | +€156 | +4.6% |
| Gross operating margin | 9900 | €1,016,775 | €773,781 | -€242,994 | -23.9% |
| Operating profit (loss) | 9901 | €196,189 | €22,480 | -€173,709 | -88.5% |
| Financial income | 75/76B | €12,094 | €438 | -€11,657 | -96.4% |
| Recurring financial income | 75 | €12,094 | €438 | -€11,657 | -96.4% |
| Financial charges | 65/66B | €138 | €437 | +€299 | +217% |
| Recurring financial charges | 65 | €138 | €437 | +€299 | +217% |
| Profit (loss) for the period before taxes | 9903 | €208,146 | €22,481 | -€185,665 | -89.2% |
| Income taxes | 67/77 | €61,986 | €15,398 | -€46,589 | -75.2% |
| Profit (loss) for the period | 9904 | €146,159 | €7,083 | -€139,076 | -95.2% |
| Profit (loss) for the period to be appropriated | 9905 | €146,159 | €7,083 | -€139,076 | -95.2% |
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 1 November 2026 via checked.be.