DEKIMO GENT: 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.
What changed
DEKIMO GENT
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€858,449
2024 · €627,523+€230,926
Equity
€6.7m
2024 · €5.8m+€858,449
Cash
€721,812
2024 · €865,950-€144,138
Balance sheet total
€9.2m
2024 · €8.5m+€738,047
Largest movements
Assets
- Current investments +€1.6m
up €1.6m (+131.2%), from €1.2m to €2.8m
- Receivables within one year -€478,230
down €478,230 (-9.8%), from €4.9m to €4.4m
of which Other amounts receivable: -€871,178
- Receivables after one year -€368,653
down €368,653 (-37.4%), from €985,228 to €616,575
- Cash -€144,138
down €144,138 (-16.6%), from €865,950 to €721,812
mainly Current investments (-€1.6m) and Advances received (-€263,953)
Equity and liabilities
- Reserves +€858,449
up €858,449 (+15.0%), from €5.7m to €6.6m
of which Distributable reserves: +€858,449
- Advances received -€263,953
down €263,953 (-77.3%), from €341,578 to €77,625
- Trade debts +€145,548
up €145,548 (+11.2%), from €1.3m to €1.4m
Income statement
- Goods and materials -€587,937
down €587,937 (-5.2%), from €11.3m to €10.7m
of which Purchases: -€896,954
- Staff costs +€366,983
up €366,983 (+9.6%), from €3.8m to €4.2m
- Turnover +€271,859
up €271,859 (+1.6%), from €16.7m to €17.0m
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
€627,523
Turnover
+€271,859
Other operating income
-€60,057
Goods and materials
+€587,937
Services and other goods
-€22,887
Staff costs
-€366,983
Depreciation
-€36,224
Write-downs
-€27,736
Other operating charges
+€6,134
Other operating items
+€2,238
Financial income
-€14,475
Financial charges
+€31,577
Taxes
-€140,456
Result 2025
€858,449
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.
From operations
+€1.6m
Investment
-€1.7m
Financing
€0
Cash 2024
€865,950
From operations (derived)
+€1.6m
Net result for the year
+€858,449
Depreciation
+€129,615
Receivables after one year
+€368,653
Stocks and contracts
-€71,561
Receivables within one year
+€478,230
Deferred charges and accrued income
-€50,453
Trade debts
+€145,548
Tax, wage and social debts
+€22,026
Advances received
-€263,953
Accrued charges and deferred income
-€24,024
Investment (derived)
-€1.7m
Investment in fixed assets (net)
-€128,701
Current investments
-€1.6m
Cash 2025
€721,812
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,500,860 | €9,238,907 | +€738,047 | +8.7% |
| Fixed assets | 21/28 | €472,147 | €471,233 | -€914 | -0.2% |
| Tangible fixed assets | 22/27 | €469,347 | €468,433 | -€914 | -0.2% |
| Furniture and vehicles | 24 | €400,523 | €436,583 | +€36,060 | +9.0% |
| Other tangible fixed assets | 26 | €41,965 | €31,850 | -€10,114 | -24.1% |
| Assets under construction and advance payments | 27 | €26,860 | - | -€26,860 | |
| Financial fixed assets | 28 | €2,800 | €2,800 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,800 | €2,800 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,800 | €2,800 | = | 0.0% |
| Current assets | 29/58 | €8,028,713 | €8,767,673 | +€738,961 | +9.2% |
| Amounts receivable after more than one year | 29 | €985,228 | €616,575 | -€368,653 | -37.4% |
| Other amounts receivable | 291 | €985,228 | €616,575 | -€368,653 | -37.4% |
| Stocks and contracts in progress | 3 | €80,528 | €152,089 | +€71,561 | +88.9% |
| Stocks | 30/36 | €80,528 | €152,089 | +€71,561 | +88.9% |
| Raw materials and consumables | 30/31 | €80,528 | €152,089 | +€71,561 | +88.9% |
| Amounts receivable within one year | 40/41 | €4,871,182 | €4,392,952 | -€478,230 | -9.8% |
| Trade receivables | 40 | €3,891,146 | €4,284,094 | +€392,948 | +10.1% |
| Other amounts receivable | 41 | €980,036 | €108,858 | -€871,178 | -88.9% |
| Current investments | 50/53 | €1,225,825 | €2,833,793 | +€1.6m | +131.2% |
| Other investments | 51/53 | €1,225,825 | €2,833,793 | +€1.6m | +131.2% |
| Cash at bank and in hand | 54/58 | €865,950 | €721,812 | -€144,138 | -16.6% |
| Deferred charges and accrued income | 490/1 | - | €50,453 | +€50,453 | |
| Total equity and liabilities | 10/49 | €8,500,860 | €9,238,907 | +€738,047 | +8.7% |
| Equity | 10/15 | €5,828,913 | €6,687,363 | +€858,449 | +14.7% |
| Contributions | 10/11 | €105,603 | €105,603 | = | 0.0% |
| Capital | 10 | €105,603 | €105,603 | = | 0.0% |
| Issued capital | 100 | €105,603 | €105,603 | = | 0.0% |
| Reserves | 13 | €5,723,310 | €6,581,760 | +€858,449 | +15.0% |
| Non-distributable reserves | 130/1 | €10,560 | €10,560 | = | 0.0% |
| Legal reserve | 130 | €10,560 | €10,560 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,442 | €1,442 | = | 0.0% |
| Distributable reserves | 133 | €5,711,308 | €6,569,758 | +€858,449 | +15.0% |
| Amounts payable | 17/49 | €2,671,947 | €2,551,544 | -€120,403 | -4.5% |
| Amounts payable within one year | 42/48 | €2,647,923 | €2,551,544 | -€96,379 | -3.6% |
| Trade debts | 44 | €1,299,738 | €1,445,285 | +€145,548 | +11.2% |
| Suppliers | 440/4 | €1,299,738 | €1,445,285 | +€145,548 | +11.2% |
| Advances received on contracts in progress | 46 | €341,578 | €77,625 | -€263,953 | -77.3% |
| Taxes, remuneration and social security | 45 | €1,006,608 | €1,028,634 | +€22,026 | +2.2% |
| Taxes | 450/3 | €296,533 | €302,754 | +€6,221 | +2.1% |
| Remuneration and social security | 454/9 | €710,075 | €725,880 | +€15,805 | +2.2% |
| Accrued charges and deferred income | 492/3 | €24,024 | - | -€24,024 | |
| Operating income | 70/76A | €17,243,139 | €17,457,180 | +€214,040 | +1.2% |
| Turnover | 70 | €16,731,166 | €17,003,025 | +€271,859 | +1.6% |
| Other operating income | 74 | €507,763 | €447,707 | -€60,057 | -11.8% |
| Non-recurring operating income | 76A | €4,210 | €6,449 | +€2,238 | +53.2% |
| Operating charges | 60/66A | €16,223,787 | €16,083,546 | -€140,240 | -0.9% |
| Goods for resale, raw materials and consumables | 60 | €11,296,413 | €10,708,476 | -€587,937 | -5.2% |
| Purchases | 600/8 | €11,676,992 | €10,780,037 | -€896,954 | -7.7% |
| Change in stocks: decrease (increase) | 609 | -€380,579 | -€71,561 | +€309,018 | +81.2% |
| Services and other goods | 61 | €646,466 | €669,354 | +€22,887 | +3.5% |
| Remuneration, social security and pensions | 62 | €3,827,957 | €4,194,940 | +€366,983 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,390 | €129,615 | +€36,224 | +38.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €348,749 | €376,484 | +€27,736 | +8.0% |
| Other operating charges | 640/8 | €10,812 | €4,678 | -€6,134 | -56.7% |
| Operating profit (loss) | 9901 | €1,019,353 | €1,373,634 | +€354,281 | +34.8% |
| Financial income | 75/76B | €85,827 | €71,352 | -€14,475 | -16.9% |
| Recurring financial income | 75 | €85,827 | €71,352 | -€14,475 | -16.9% |
| Income from current assets | 751 | €84,911 | €69,081 | -€15,830 | -18.6% |
| Other financial income | 752/9 | €915 | €2,271 | +€1,355 | +148.1% |
| Financial charges | 65/66B | €275,018 | €243,442 | -€31,577 | -11.5% |
| Recurring financial charges | 65 | €275,018 | €243,442 | -€31,577 | -11.5% |
| Debt charges | 650 | - | €209 | +€209 | |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €265,000 | €235,249 | -€29,751 | -11.2% |
| Other financial charges | 652/9 | €10,018 | €7,985 | -€2,034 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €830,161 | €1,201,543 | +€371,382 | +44.7% |
| Income taxes | 67/77 | €202,638 | €343,094 | +€140,456 | +69.3% |
| Taxes | 670/3 | €202,638 | €343,094 | +€140,456 | +69.3% |
| Profit (loss) for the period | 9904 | €627,523 | €858,449 | +€230,926 | +36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €627,523 | €858,449 | +€230,926 | +36.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.