DEKO: 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.
DEKO
Largest movements
- Current investments +€65,175
up €65,175 (+16.3%), from €400,000 to €465,175
- Cash -€64,715
down €64,715 (-25.5%), from €254,140 to €189,424
mainly Current investments (-€65,175) and Other debts (-€36,228)
- Deferred charges and accrued income -€12,980
no longer reported in 2025 (was €12,980)
- Reserves +€43,000
up €43,000 (+8.1%), from €532,624 to €575,624
of which Distributable reserves: +€43,000
- Other debts -€36,228
down €36,228 (-31.5%), from €115,143 to €78,914
- Tax, wage and social debts -€18,138
down €18,138 (-94.8%), from €19,124 to €986
- Gross operating margin -€66,908
down €66,908 (-54.6%), from €122,553 to €55,644
- Taxes -€20,268
down €20,268 (-47.7%), from €42,459 to €22,191
- Financial income +€7,516
up €7,516 (+68.2%), from €11,028 to €18,544
- Financial charges +€2,365
up €2,365 (+49.0%), from €4,823 to €7,188
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 | €676,086 | €667,699 | -€8,387 | -1.2% |
| Fixed assets | 21/28 | €40 | €40 | = | 0.0% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €676,046 | €667,659 | -€8,387 | -1.2% |
| Amounts receivable within one year | 40/41 | €8,926 | €13,059 | +€4,133 | +46.3% |
| Trade receivables | 40 | €6,455 | €9,690 | +€3,235 | +50.1% |
| Other amounts receivable | 41 | €2,471 | €3,369 | +€898 | +36.4% |
| Current investments | 50/53 | €400,000 | €465,175 | +€65,175 | +16.3% |
| Cash at bank and in hand | 54/58 | €254,140 | €189,424 | -€64,715 | -25.5% |
| Deferred charges and accrued income | 490/1 | €12,980 | - | -€12,980 | |
| Total equity and liabilities | 10/49 | €676,086 | €667,699 | -€8,387 | -1.2% |
| Equity | 10/15 | €536,824 | €579,881 | +€43,057 | +8.0% |
| Contributions | 10/11 | €1,239 | €1,239 | = | 0.0% |
| Reserves | 13 | €532,624 | €575,624 | +€43,000 | +8.1% |
| Non-distributable reserves | 130/1 | €124 | €124 | = | 0.0% |
| Reserves not available under the articles | 1311 | €124 | €124 | = | 0.0% |
| Distributable reserves | 133 | €532,500 | €575,500 | +€43,000 | +8.1% |
| Profit (loss) carried forward | 14 | €2,960 | €3,018 | +€57 | +1.9% |
| Amounts payable | 17/49 | €139,262 | €87,818 | -€51,444 | -36.9% |
| Amounts payable within one year | 42/48 | €134,663 | €81,948 | -€52,715 | -39.1% |
| Trade debts | 44 | €396 | €2,048 | +€1,652 | +417% |
| Suppliers | 440/4 | €396 | €2,048 | +€1,652 | +417% |
| Taxes, remuneration and social security | 45 | €19,124 | €986 | -€18,138 | -94.8% |
| Taxes | 450/3 | €19,124 | €986 | -€18,138 | -94.8% |
| Other amounts payable | 47/48 | €115,143 | €78,914 | -€36,228 | -31.5% |
| Accrued charges and deferred income | 492/3 | €4,600 | €5,870 | +€1,270 | +27.6% |
| Non-recurring operating income | 76A | €13,752 | - | -€13,752 | |
| Other operating charges | 640/8 | €1,435 | €1,752 | +€317 | +22.1% |
| Gross operating margin | 9900 | €122,553 | €55,644 | -€66,908 | -54.6% |
| Operating profit (loss) | 9901 | €121,118 | €53,892 | -€67,225 | -55.5% |
| Financial income | 75/76B | €11,028 | €18,544 | +€7,516 | +68.2% |
| Recurring financial income | 75 | €11,028 | €18,544 | +€7,516 | +68.2% |
| Financial charges | 65/66B | €4,823 | €7,188 | +€2,365 | +49.0% |
| Recurring financial charges | 65 | €4,823 | €7,188 | +€2,365 | +49.0% |
| Profit (loss) for the period before taxes | 9903 | €127,322 | €65,248 | -€62,074 | -48.8% |
| Income taxes | 67/77 | €42,459 | €22,191 | -€20,268 | -47.7% |
| Profit (loss) for the period | 9904 | €84,863 | €43,057 | -€41,806 | -49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €84,863 | €43,057 | -€41,806 | -49.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.