DEKOC: 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.
DEKOC
Largest movements
- Receivables within one year -€36,438
down €36,438 (-57.4%), from €63,429 to €26,991
of which Other amounts receivable: -€34,990
- Tangible fixed assets -€12,947
down €12,947 (-30.7%), from €42,114 to €29,167
of which Furniture and vehicles: -€12,707
- Cash -€4,512
down €4,512 (-62.1%), from €7,264 to €2,751
mainly Contributions, distributions and other (-€29,367) and Net result for the year (-€16,702)
- Reserves -€30,401
down €30,401 (-54.3%), from €55,984 to €25,582
- Profit (loss) carried forward -€15,667
new in 2025: -€15,667
- Debts after one year -€12,412
down €12,412 (-50.6%), from €24,508 to €12,096
- Short-term financial debts +€2,101
up €2,101 (+37.5%), from €5,609 to €7,710
- Staff costs +€8,089
up €8,089 (+7.8%), from €103,330 to €111,418
- Gross operating margin -€7,580
down €7,580 (-6.6%), from €115,268 to €107,688
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 | €122,666 | €68,420 | -€54,245 | -44.2% |
| Fixed assets | 21/28 | €42,176 | €29,229 | -€12,947 | -30.7% |
| Tangible fixed assets | 22/27 | €42,114 | €29,167 | -€12,947 | -30.7% |
| Plant, machinery and equipment | 23 | €1,220 | €979 | -€240 | -19.7% |
| Furniture and vehicles | 24 | €40,895 | €28,188 | -€12,707 | -31.1% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €80,490 | €39,191 | -€41,298 | -51.3% |
| Amounts receivable within one year | 40/41 | €63,429 | €26,991 | -€36,438 | -57.4% |
| Trade receivables | 40 | €26,735 | €25,288 | -€1,448 | -5.4% |
| Other amounts receivable | 41 | €36,694 | €1,703 | -€34,990 | -95.4% |
| Cash at bank and in hand | 54/58 | €7,264 | €2,751 | -€4,512 | -62.1% |
| Deferred charges and accrued income | 490/1 | €9,797 | €9,449 | -€348 | -3.6% |
| Total equity and liabilities | 10/49 | €122,666 | €68,420 | -€54,245 | -44.2% |
| Equity | 10/15 | €62,677 | €16,608 | -€46,069 | -73.5% |
| Contributions | 10/11 | €6,693 | €6,693 | = | 0.0% |
| Reserves | 13 | €55,984 | €25,582 | -€30,401 | -54.3% |
| Distributable reserves | 133 | €55,984 | €25,582 | -€30,401 | -54.3% |
| Profit (loss) carried forward | 14 | - | -€15,667 | -€15,667 | |
| Amounts payable | 17/49 | €59,989 | €51,812 | -€8,177 | -13.6% |
| Amounts payable after more than one year | 17 | €24,508 | €12,096 | -€12,412 | -50.6% |
| Financial debts | 170/4 | €24,508 | €12,096 | -€12,412 | -50.6% |
| Amounts payable within one year | 42/48 | €35,042 | €39,716 | +€4,675 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €11,589 | €12,412 | +€822 | +7.1% |
| Financial debts | 43 | €5,609 | €7,710 | +€2,101 | +37.5% |
| Credit institutions | 430/8 | €5,609 | €7,710 | +€2,101 | +37.5% |
| Trade debts | 44 | €7,735 | €8,648 | +€913 | +11.8% |
| Suppliers | 440/4 | €7,735 | €8,648 | +€913 | +11.8% |
| Taxes, remuneration and social security | 45 | €10,108 | €10,947 | +€839 | +8.3% |
| Taxes | 450/3 | €5,230 | €3,429 | -€1,801 | -34.4% |
| Remuneration and social security | 454/9 | €4,878 | €7,518 | +€2,640 | +54.1% |
| Accrued charges and deferred income | 492/3 | €439 | - | -€439 | |
| Remuneration, social security and pensions | 62 | €103,330 | €111,418 | +€8,089 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,288 | €13,407 | +€119 | +0.9% |
| Other operating charges | 640/8 | €556 | €44 | -€512 | -92.1% |
| Non-recurring operating charges | 66A | €52 | - | -€52 | |
| Gross operating margin | 9900 | €115,268 | €107,688 | -€7,580 | -6.6% |
| Operating profit (loss) | 9901 | -€1,956 | -€17,181 | -€15,224 | -778.2% |
| Financial income | 75/76B | €3,763 | €2,754 | -€1,009 | -26.8% |
| Recurring financial income | 75 | €2,079 | €916 | -€1,163 | -56.0% |
| Non-recurring financial income | 76B | €1,684 | €1,838 | +€154 | +9.2% |
| Financial charges | 65/66B | €2,536 | €2,143 | -€393 | -15.5% |
| Recurring financial charges | 65 | €2,536 | €2,143 | -€393 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | -€730 | -€16,570 | -€15,840 | -2170.0% |
| Income taxes | 67/77 | €144 | €132 | -€12 | -8.3% |
| Profit (loss) for the period | 9904 | -€874 | -€16,702 | -€15,828 | -1811.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€874 | -€16,702 | -€15,828 | -1811.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.