Dekimo Tech I: 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.
What changed
Dekimo Tech I
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.8m
2024 · €1.4m+€393,923
Equity
€9.8m
2024 · €8.0m+€1.8m
Cash
€529,920
2024 · €484,621+€45,299
Balance sheet total
€9.9m
2024 · €8.6m+€1.3m
Largest movements
Assets
- Current investments +€805,622
new in 2025: €805,622
- Tangible fixed assets +€323,822
up €323,822 (+12.4%), from €2.6m to €2.9m
of which Assets under construction and advance payments: +€306,526
- Receivables within one year +€115,503
up €115,503 (+26.1%), from €442,942 to €558,445
of which Other amounts receivable: +€228,809
Equity and liabilities
- Reserves +€1.8m
up €1.8m (+22.3%), from €7.9m to €9.7m
of which Distributable reserves: +€1.8m
- Other debts -€400,000
no longer reported in 2025 (was €400,000)
Income statement
- Financial income +€688,013
up €688,013 (+67.2%), from €1.0m to €1.7m
- Gross operating margin -€347,365
down €347,365 (-57.8%), from €601,239 to €253,874
- Depreciation -€200,957
down €200,957 (-55.2%), from €364,340 to €163,383
- Provisions +€94,875
no longer reported in 2025 (was -€94,875)
- Write-downs +€60,637
no longer reported in 2025 (was -€60,637)
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
€1.4m
Gross operating margin
-€347,365
Staff costs
-€1,600
Depreciation
+€200,957
Write-downs
-€60,637
Provisions
-€94,875
Other operating charges
+€3,315
Financial income
+€688,013
Financial charges
-€281
Taxes
+€6,396
Result 2025
€1.8m
raises the resultlowers the result
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.
From operations
+€1.3m
Investment
-€1.3m
Financing
-€1,257
Cash 2024
€484,621
From operations (derived)
+€1.3m
Net result for the year
+€1.8m
Depreciation
+€163,383
Receivables within one year
-€115,503
Provisions
-€7,219
Trade debts
+€27,581
Tax, wage and social debts
-€85,685
Other debts
-€400,000
Investment (derived)
-€1.3m
Investment in fixed assets (net)
-€496,354
Current investments
-€805,622
Financing
-€1,257
Contributions, distributions and other
-€1,257
Cash 2025
€529,920
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,615,343 | €9,914,738 | +€1.3m | +15.1% |
| Fixed assets | 21/28 | €7,687,780 | €8,020,751 | +€332,972 | +4.3% |
| Tangible fixed assets | 22/27 | €2,619,171 | €2,942,992 | +€323,822 | +12.4% |
| Land and buildings | 22 | €2,521,593 | €2,490,307 | -€31,286 | -1.2% |
| Plant, machinery and equipment | 23 | €36,390 | €81,238 | +€44,848 | +123% |
| Furniture and vehicles | 24 | €31,441 | €35,175 | +€3,734 | +11.9% |
| Assets under construction and advance payments | 27 | €29,746 | €336,272 | +€306,526 | +1,030% |
| Financial fixed assets | 28 | €5,068,609 | €5,077,759 | +€9,150 | +0.2% |
| Current assets | 29/58 | €927,563 | €1,893,987 | +€966,424 | +104% |
| Amounts receivable within one year | 40/41 | €442,942 | €558,445 | +€115,503 | +26.1% |
| Trade receivables | 40 | €239,905 | €126,599 | -€113,306 | -47.2% |
| Other amounts receivable | 41 | €203,037 | €431,846 | +€228,809 | +113% |
| Current investments | 50/53 | - | €805,622 | +€805,622 | |
| Cash at bank and in hand | 54/58 | €484,621 | €529,920 | +€45,299 | +9.3% |
| Total equity and liabilities | 10/49 | €8,615,343 | €9,914,738 | +€1.3m | +15.1% |
| Equity | 10/15 | €8,010,341 | €9,775,058 | +€1.8m | +22.0% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €7,934,476 | €9,700,450 | +€1.8m | +22.3% |
| Non-distributable reserves | 130/1 | €8,428 | €8,428 | = | 0.0% |
| Legal reserve | 130 | €8,428 | €8,428 | = | 0.0% |
| Tax-exempt reserves | 132 | €75,130 | €61,804 | -€13,326 | -17.7% |
| Distributable reserves | 133 | €7,850,918 | €9,630,218 | +€1.8m | +22.7% |
| Investment grants | 15 | €1,497 | €240 | -€1,257 | -84.0% |
| Provisions and deferred taxes | 16 | €35,154 | €27,935 | -€7,219 | -20.5% |
| Deferred taxes | 168 | €35,154 | €27,935 | -€7,219 | -20.5% |
| Amounts payable | 17/49 | €569,848 | €111,745 | -€458,103 | -80.4% |
| Amounts payable within one year | 42/48 | €569,848 | €111,745 | -€458,103 | -80.4% |
| Trade debts | 44 | €67,168 | €94,749 | +€27,581 | +41.1% |
| Suppliers | 440/4 | €67,168 | €94,749 | +€27,581 | +41.1% |
| Taxes, remuneration and social security | 45 | €102,681 | €16,996 | -€85,685 | -83.4% |
| Taxes | 450/3 | €5,203 | €16,996 | +€11,793 | +227% |
| Remuneration and social security | 454/9 | €97,478 | - | -€97,478 | |
| Other amounts payable | 47/48 | €400,000 | - | -€400,000 | |
| Non-recurring operating income | 76A | €441,651 | - | -€441,651 | |
| Remuneration, social security and pensions | 62 | €800 | €2,400 | +€1,600 | +200% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €364,340 | €163,383 | -€200,957 | -55.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€60,637 | - | +€60,637 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€94,875 | - | +€94,875 | |
| Other operating charges | 640/8 | €38,084 | €34,768 | -€3,315 | -8.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €601,239 | €253,874 | -€347,365 | -57.8% |
| Operating profit (loss) | 9901 | €353,528 | €53,323 | -€300,205 | -84.9% |
| Financial income | 75/76B | €1,023,879 | €1,711,893 | +€688,013 | +67.2% |
| Recurring financial income | 75 | €1,023,879 | €1,711,893 | +€688,013 | +67.2% |
| Financial charges | 65/66B | €581 | €863 | +€281 | +48.4% |
| Recurring financial charges | 65 | €581 | €863 | +€281 | +48.4% |
| Profit (loss) for the period before taxes | 9903 | €1,376,825 | €1,764,353 | +€387,528 | +28.1% |
| Transfer from deferred taxes | 780 | €7,219 | €7,219 | = | 0.0% |
| Income taxes | 67/77 | €11,993 | €5,597 | -€6,396 | -53.3% |
| Profit (loss) for the period | 9904 | €1,372,051 | €1,765,974 | +€393,923 | +28.7% |
| Transfer from tax-exempt reserves | 789 | €13,326 | €13,326 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,385,377 | €1,779,300 | +€393,923 | +28.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.