DEKNO: 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.
DEKNO
Largest movements
- Cash -€19,270
down €19,270 (-53.3%), from €36,136 to €16,865
mainly Debts after one year (-€15,969) and Investment in fixed assets (net) (-€15,300)
- Tangible fixed assets -€4,841
down €4,841 (-6.6%), from €73,651 to €68,810
- Receivables within one year +€2,665
up €2,665 (+6.6%), from €40,618 to €43,283
of which Trade receivables: +€1,633
- Deferred charges and accrued income +€2,606
up €2,606 (+42.5%), from €6,132 to €8,738
- Intangible fixed assets -€2,500
down €2,500 (-25.0%), from €10,000 to €7,500
- Other debts +€17,488
up €17,488 (+87.3%), from €20,035 to €37,523
- Debts after one year -€15,969
down €15,969 (-33.1%), from €48,237 to €32,268
- Reserves -€13,500
down €13,500 (-27.6%), from €48,960 to €35,460
of which Distributable reserves: -€11,640
- Profit (loss) carried forward -€11,675
down €11,675, from €2,589 to -€9,086
- Trade debts +€6,745
up €6,745 (+208.6%), from €3,233 to €9,978
- Staff costs +€39,585
up €39,585 (+22.4%), from €177,102 to €216,687
- Gross operating margin +€36,374
up €36,374 (+18.0%), from €202,328 to €238,702
- Depreciation +€10,613
up €10,613 (+88.2%), from €12,029 to €22,641
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €166,537 | €145,196 | -€21,341 | -12.8% |
| Fixed assets | 21/28 | €83,651 | €76,310 | -€7,341 | -8.8% |
| Intangible fixed assets | 21 | €10,000 | €7,500 | -€2,500 | -25.0% |
| Tangible fixed assets | 22/27 | €73,651 | €68,810 | -€4,841 | -6.6% |
| Furniture and vehicles | 24 | €73,651 | €68,810 | -€4,841 | -6.6% |
| Current assets | 29/58 | €82,887 | €68,886 | -€14,000 | -16.9% |
| Amounts receivable within one year | 40/41 | €40,618 | €43,283 | +€2,665 | +6.6% |
| Trade receivables | 40 | €39,738 | €41,371 | +€1,633 | +4.1% |
| Other amounts receivable | 41 | €881 | €1,912 | +€1,032 | +117.2% |
| Cash at bank and in hand | 54/58 | €36,136 | €16,865 | -€19,270 | -53.3% |
| Deferred charges and accrued income | 490/1 | €6,132 | €8,738 | +€2,606 | +42.5% |
| Total equity and liabilities | 10/49 | €166,537 | €145,196 | -€21,341 | -12.8% |
| Equity | 10/15 | €57,829 | €32,654 | -€25,175 | -43.5% |
| Contributions | 10/11 | €6,280 | €6,280 | = | 0.0% |
| Reserves | 13 | €48,960 | €35,460 | -€13,500 | -27.6% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €47,100 | €35,460 | -€11,640 | -24.7% |
| Profit (loss) carried forward | 14 | €2,589 | -€9,086 | -€11,675 | |
| Amounts payable | 17/49 | €108,709 | €112,542 | +€3,834 | +3.5% |
| Amounts payable after more than one year | 17 | €48,237 | €32,268 | -€15,969 | -33.1% |
| Financial debts | 170/4 | €48,237 | €32,268 | -€15,969 | -33.1% |
| Amounts payable within one year | 42/48 | €49,180 | €71,713 | +€22,533 | +45.8% |
| Current portion of amounts payable after more than one year | 42 | €15,702 | €15,969 | +€267 | +1.7% |
| Trade debts | 44 | €3,233 | €9,978 | +€6,745 | +208.6% |
| Suppliers | 440/4 | €3,233 | €9,978 | +€6,745 | +208.6% |
| Taxes, remuneration and social security | 45 | €10,210 | €8,243 | -€1,967 | -19.3% |
| Taxes | 450/3 | €1,554 | - | -€1,554 | |
| Remuneration and social security | 454/9 | €8,656 | €8,243 | -€414 | -4.8% |
| Other amounts payable | 47/48 | €20,035 | €37,523 | +€17,488 | +87.3% |
| Accrued charges and deferred income | 492/3 | €11,292 | €8,561 | -€2,730 | -24.2% |
| Remuneration, social security and pensions | 62 | €177,102 | €216,687 | +€39,585 | +22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,029 | €22,641 | +€10,613 | +88.2% |
| Other operating charges | 640/8 | €3,353 | €4,277 | +€924 | +27.6% |
| Gross operating margin | 9900 | €202,328 | €238,702 | +€36,374 | +18.0% |
| Operating profit (loss) | 9901 | €9,845 | -€4,903 | -€14,748 | |
| Financial income | 75/76B | €2 | €13 | +€11 | +584.2% |
| Recurring financial income | 75 | €2 | €13 | +€11 | +584.2% |
| Financial charges | 65/66B | €1,164 | €2,241 | +€1,078 | +92.6% |
| Recurring financial charges | 65 | €1,164 | €2,241 | +€1,078 | +92.6% |
| Profit (loss) for the period before taxes | 9903 | €8,684 | -€7,131 | -€15,814 | |
| Income taxes | 67/77 | €6,554 | €4,544 | -€2,010 | -30.7% |
| Profit (loss) for the period | 9904 | €2,129 | -€11,675 | -€13,804 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,129 | -€11,675 | -€13,804 |
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 3 October 2026 via checked.be.