DEKKERA: 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.
DEKKERA
Largest movements
- Tangible fixed assets -€6,900
down €6,900 (-42.3%), from €16,303 to €9,403
of which Other tangible fixed assets: -€6,915
- Receivables within one year -€530
down €530 (-4.3%), from €12,294 to €11,764
of which Trade receivables: -€1,706
- Trade debts -€8,378
down €8,378 (-50.2%), from €16,676 to €8,298
- Profit (loss) carried forward +€6,920
up €6,920 (+56.1%), from -€12,342 to -€5,422
- Other debts -€5,811
down €5,811 (-67.5%), from €8,609 to €2,798
- Tax, wage and social debts -€966
down €966 (-9.8%), from €9,895 to €8,929
of which Taxes: -€890
- Accrued charges and deferred income +€515
new in 2025: €515
- Gross operating margin -€4,854
down €4,854 (-23.1%), from €21,028 to €16,173
- Staff costs -€4,137
no longer reported in 2025 (was €4,137)
- Other operating charges -€772
down €772 (-40.9%), from €1,887 to €1,115
- Depreciation -€273
down €273 (-3.6%), from €7,516 to €7,242
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 | €41,531 | €33,811 | -€7,720 | -18.6% |
| Fixed assets | 21/28 | €17,519 | €10,619 | -€6,900 | -39.4% |
| Tangible fixed assets | 22/27 | €16,303 | €9,403 | -€6,900 | -42.3% |
| Furniture and vehicles | 24 | €503 | €518 | +€15 | +3.0% |
| Other tangible fixed assets | 26 | €15,800 | €8,885 | -€6,915 | -43.8% |
| Financial fixed assets | 28 | €1,216 | €1,216 | = | 0.0% |
| Current assets | 29/58 | €24,012 | €23,192 | -€820 | -3.4% |
| Stocks and contracts in progress | 3 | €6,775 | €6,775 | = | 0.0% |
| Stocks | 30/36 | €6,775 | €6,775 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,294 | €11,764 | -€530 | -4.3% |
| Trade receivables | 40 | €12,294 | €10,588 | -€1,706 | -13.9% |
| Other amounts receivable | 41 | - | €1,176 | +€1,176 | |
| Cash at bank and in hand | 54/58 | €4,572 | €4,654 | +€81 | +1.8% |
| Deferred charges and accrued income | 490/1 | €371 | - | -€371 | |
| Total equity and liabilities | 10/49 | €41,531 | €33,811 | -€7,720 | -18.6% |
| Equity | 10/15 | €6,351 | €13,271 | +€6,920 | +109% |
| Contributions | 10/11 | €18,693 | €18,693 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,342 | -€5,422 | +€6,920 | +56.1% |
| Amounts payable | 17/49 | €35,180 | €20,540 | -€14,640 | -41.6% |
| Amounts payable within one year | 42/48 | €35,180 | €20,025 | -€15,155 | -43.1% |
| Trade debts | 44 | €16,676 | €8,298 | -€8,378 | -50.2% |
| Suppliers | 440/4 | €16,676 | €8,298 | -€8,378 | -50.2% |
| Taxes, remuneration and social security | 45 | €9,895 | €8,929 | -€966 | -9.8% |
| Taxes | 450/3 | €6,903 | €6,013 | -€890 | -12.9% |
| Remuneration and social security | 454/9 | €2,991 | €2,916 | -€76 | -2.5% |
| Other amounts payable | 47/48 | €8,609 | €2,798 | -€5,811 | -67.5% |
| Accrued charges and deferred income | 492/3 | - | €515 | +€515 | |
| Remuneration, social security and pensions | 62 | €4,137 | - | -€4,137 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,516 | €7,242 | -€273 | -3.6% |
| Other operating charges | 640/8 | €1,887 | €1,115 | -€772 | -40.9% |
| Gross operating margin | 9900 | €21,028 | €16,173 | -€4,854 | -23.1% |
| Operating profit (loss) | 9901 | €7,488 | €7,816 | +€328 | +4.4% |
| Financial income | 75/76B | €0 | €32 | +€32 | +315,100% |
| Recurring financial income | 75 | €0 | €32 | +€32 | +315,100% |
| Financial charges | 65/66B | €727 | €928 | +€200 | +27.6% |
| Recurring financial charges | 65 | €727 | €928 | +€200 | +27.6% |
| Profit (loss) for the period before taxes | 9903 | €6,761 | €6,920 | +€159 | +2.3% |
| Income taxes | 67/77 | €140 | - | -€140 | |
| Profit (loss) for the period | 9904 | €6,621 | €6,920 | +€298 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,621 | €6,920 | +€298 | +4.5% |
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 16 October 2026 via checked.be.