DEKIMPE: 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
DEKIMPE
NACE 96.301, Funeral services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€44,638
2024 · €62,185-€17,547
Equity
€215,805
2024 · €211,167+€4,638
Cash
€355,134
2024 · €346,086+€9,048
Balance sheet total
€629,565
2024 · €606,208+€23,357
Largest movements
Assets
- Stocks and contracts +€15,583
up €15,583 (+17.4%), from €89,796 to €105,378
- Cash +€9,048
up €9,048 (+2.6%), from €346,086 to €355,134
mainly Net result for the year (+€44,638) and Other debts (+€38,198)
Equity and liabilities
- Other debts +€38,198
up €38,198 (+22.1%), from €172,584 to €210,782
- Trade debts -€16,457
down €16,457 (-8.4%), from €196,347 to €179,889
Income statement
- Gross operating margin -€17,914
down €17,914 (-8.0%), from €223,657 to €205,743
- Taxes -€7,163
down €7,163 (-65.0%), from €11,012 to €3,849
- Staff costs +€5,229
up €5,229 (+3.8%), from €136,019 to €141,248
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
€62,185
Gross operating margin
-€17,914
Staff costs
-€5,229
Depreciation
+€1,227
Other operating charges
-€310
Financial income
-€864
Financial charges
-€1,620
Taxes
+€7,163
Result 2025
€44,638
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
+€55,048
Investment
-€6,000
Financing
-€40,000
Cash 2024
€346,086
From operations (derived)
+€55,048
Net result for the year
+€44,638
Depreciation
+€9,517
Stocks and contracts
-€15,583
Receivables within one year
-€2,243
Trade debts
-€16,457
Tax, wage and social debts
-€3,021
Other debts
+€38,198
Investment (derived)
-€6,000
Investment in fixed assets (net)
-€6,000
Financing
-€40,000
Contributions, distributions and other
-€40,000
Cash 2025
€355,134
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €606,208 | €629,565 | +€23,357 | +3.9% |
| Fixed assets | 21/28 | €103,623 | €100,106 | -€3,517 | -3.4% |
| Intangible fixed assets | 21 | €987 | €779 | -€208 | -21.1% |
| Tangible fixed assets | 22/27 | €42,637 | €39,327 | -€3,309 | -7.8% |
| Land and buildings | 22 | €26,241 | €24,938 | -€1,303 | -5.0% |
| Plant, machinery and equipment | 23 | €2,577 | €1,232 | -€1,346 | -52.2% |
| Furniture and vehicles | 24 | €13,819 | €7,158 | -€6,661 | -48.2% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Assets under construction and advance payments | 27 | - | €6,000 | +€6,000 | |
| Financial fixed assets | 28 | €60,000 | €60,000 | = | 0.0% |
| Current assets | 29/58 | €502,584 | €529,458 | +€26,874 | +5.3% |
| Stocks and contracts in progress | 3 | €89,796 | €105,378 | +€15,583 | +17.4% |
| Stocks | 30/36 | €89,796 | €105,378 | +€15,583 | +17.4% |
| Amounts receivable within one year | 40/41 | €66,702 | €68,946 | +€2,243 | +3.4% |
| Trade receivables | 40 | €54,564 | €52,369 | -€2,195 | -4.0% |
| Other amounts receivable | 41 | €12,139 | €16,576 | +€4,438 | +36.6% |
| Cash at bank and in hand | 54/58 | €346,086 | €355,134 | +€9,048 | +2.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €606,208 | €629,565 | +€23,357 | +3.9% |
| Equity | 10/15 | €211,167 | €215,805 | +€4,638 | +2.2% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €90,883 | €90,883 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,520 | €6,520 | = | 0.0% |
| Legal reserve | 130 | €6,520 | €6,520 | = | 0.0% |
| Distributable reserves | 133 | €84,363 | €84,363 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,285 | €59,922 | +€4,638 | +8.4% |
| Amounts payable | 17/49 | €395,040 | €413,759 | +€18,719 | +4.7% |
| Amounts payable within one year | 42/48 | €395,040 | €413,759 | +€18,719 | +4.7% |
| Trade debts | 44 | €196,347 | €179,889 | -€16,457 | -8.4% |
| Suppliers | 440/4 | €196,347 | €179,889 | -€16,457 | -8.4% |
| Taxes, remuneration and social security | 45 | €26,110 | €23,089 | -€3,021 | -11.6% |
| Taxes | 450/3 | €9,850 | €9,662 | -€188 | -1.9% |
| Remuneration and social security | 454/9 | €16,260 | €13,427 | -€2,833 | -17.4% |
| Other amounts payable | 47/48 | €172,584 | €210,782 | +€38,198 | +22.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €136,019 | €141,248 | +€5,229 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,744 | €9,517 | -€1,227 | -11.4% |
| Other operating charges | 640/8 | €1,816 | €2,126 | +€310 | +17.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €223,657 | €205,743 | -€17,914 | -8.0% |
| Operating profit (loss) | 9901 | €75,078 | €52,852 | -€22,226 | -29.6% |
| Financial income | 75/76B | €3,472 | €2,608 | -€864 | -24.9% |
| Recurring financial income | 75 | €3,472 | €2,608 | -€864 | -24.9% |
| Financial charges | 65/66B | €5,353 | €6,973 | +€1,620 | +30.3% |
| Recurring financial charges | 65 | €5,353 | €6,973 | +€1,620 | +30.3% |
| Profit (loss) for the period before taxes | 9903 | €73,197 | €48,487 | -€24,710 | -33.8% |
| Income taxes | 67/77 | €11,012 | €3,849 | -€7,163 | -65.0% |
| Profit (loss) for the period | 9904 | €62,185 | €44,638 | -€17,547 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €62,185 | €44,638 | -€17,547 | -28.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.