Dekmantel: 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.
Dekmantel
Largest movements
- Tangible fixed assets +€49,535
up €49,535 (+41.1%), from €120,427 to €169,962
of which Land and buildings: +€43,652
- Cash -€13,744
down €13,744 (-34.7%), from €39,581 to €25,837
mainly Investment in fixed assets (net) (-€69,626) and Receivables within one year (-€11,270)
- Receivables within one year +€11,270
up €11,270 (+49.4%), from €22,798 to €34,068
of which Other amounts receivable: +€6,854
- Reserves +€23,635
up €23,635 (+19.1%), from €123,740 to €147,375
- Current portion of long-term debt +€13,136
new in 2025: €13,136
- Debts after one year +€4,324
up €4,324 (+4.7%), from €91,949 to €96,274
- Tax, wage and social debts +€4,064
up €4,064 (+45.9%), from €8,857 to €12,921
of which Taxes: +€5,401
- Gross operating margin +€50,002
up €50,002, from -€2,659 to €47,343
- Depreciation +€15,650
up €15,650 (+352%), from €4,441 to €20,091
- Taxes +€5,223
up €5,223, from -€174 to €5,049
- Financial charges +€3,073
up €3,073 (+229%), from €1,343 to €4,416
- Financial income +€982
up €982 (+9,671%), from €10 to €992
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 | €227,253 | €271,140 | +€43,887 | +19.3% |
| Fixed assets | 21/28 | €120,677 | €170,212 | +€49,535 | +41.0% |
| Tangible fixed assets | 22/27 | €120,427 | €169,962 | +€49,535 | +41.1% |
| Land and buildings | 22 | €110,586 | €154,238 | +€43,652 | +39.5% |
| Plant, machinery and equipment | 23 | €4,268 | €8,684 | +€4,416 | +103% |
| Furniture and vehicles | 24 | €5,573 | €7,040 | +€1,466 | +26.3% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €106,576 | €100,927 | -€5,648 | -5.3% |
| Amounts receivable after more than one year | 29 | €43,423 | €41,022 | -€2,401 | -5.5% |
| Other amounts receivable | 291 | €43,423 | €41,022 | -€2,401 | -5.5% |
| Amounts receivable within one year | 40/41 | €22,798 | €34,068 | +€11,270 | +49.4% |
| Trade receivables | 40 | €16,880 | €21,296 | +€4,417 | +26.2% |
| Other amounts receivable | 41 | €5,919 | €12,772 | +€6,854 | +116% |
| Cash at bank and in hand | 54/58 | €39,581 | €25,837 | -€13,744 | -34.7% |
| Deferred charges and accrued income | 490/1 | €773 | - | -€773 | |
| Total equity and liabilities | 10/49 | €227,253 | €271,140 | +€43,887 | +19.3% |
| Equity | 10/15 | €123,990 | €147,625 | +€23,635 | +19.1% |
| Contributions | 10/11 | €250 | €250 | = | 0.0% |
| Reserves | 13 | €123,740 | €147,375 | +€23,635 | +19.1% |
| Distributable reserves | 133 | €123,740 | €147,375 | +€23,635 | +19.1% |
| Amounts payable | 17/49 | €103,263 | €123,514 | +€20,252 | +19.6% |
| Amounts payable after more than one year | 17 | €91,949 | €96,274 | +€4,324 | +4.7% |
| Financial debts | 170/4 | €91,949 | €96,274 | +€4,324 | +4.7% |
| Amounts payable within one year | 42/48 | €11,313 | €27,197 | +€15,884 | +140% |
| Current portion of amounts payable after more than one year | 42 | - | €13,136 | +€13,136 | |
| Trade debts | 44 | €2,456 | €1,140 | -€1,316 | -53.6% |
| Suppliers | 440/4 | €2,456 | €1,140 | -€1,316 | -53.6% |
| Taxes, remuneration and social security | 45 | €8,857 | €12,921 | +€4,064 | +45.9% |
| Taxes | 450/3 | €7,520 | €12,921 | +€5,401 | +71.8% |
| Remuneration and social security | 454/9 | €1,338 | - | -€1,338 | |
| Accrued charges and deferred income | 492/3 | - | €43 | +€43 | |
| Non-recurring operating income | 76A | €3,500 | - | -€3,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,441 | €20,091 | +€15,650 | +352% |
| Other operating charges | 640/8 | €440 | €544 | +€103 | +23.5% |
| Gross operating margin | 9900 | -€2,659 | €47,343 | +€50,002 | |
| Operating profit (loss) | 9901 | -€7,540 | €26,709 | +€34,248 | |
| Financial income | 75/76B | €10 | €992 | +€982 | +9,671% |
| Recurring financial income | 75 | €10 | €992 | +€982 | +9,671% |
| Financial charges | 65/66B | €1,343 | €4,416 | +€3,073 | +229% |
| Recurring financial charges | 65 | €1,343 | €4,416 | +€3,073 | +229% |
| Profit (loss) for the period before taxes | 9903 | -€8,873 | €23,284 | +€32,157 | |
| Income taxes | 67/77 | -€174 | €5,049 | +€5,223 | |
| Profit (loss) for the period | 9904 | -€8,698 | €18,235 | +€26,933 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,698 | €18,235 | +€26,933 |
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 21 October 2026 via checked.be.