Dekoker Arthur: what changed
What changed
Dekoker Arthur
filed annual accounts (NBB)
Net result for the year
€25,709
2024 · €38,112-€12,403
Equity
€67,155
2024 · €42,279+€24,876
Cash
€73,248
2024 · €34,404+€38,845
Balance sheet total
€87,274
2024 · €54,862+€32,412
Largest movements
Assets
- Cash +€38,845
up €38,845 (+113%), from €34,404 to €73,248
mainly Net result for the year (+€25,709) and Depreciation (+€6,570)
- Tangible fixed assets -€5,791
down €5,791 (-33.1%), from €17,502 to €11,711
of which Furniture and vehicles: -€4,844
Equity and liabilities
- Reserves +€24,876
up €24,876 (+66.7%), from €37,279 to €62,155
- Other debts +€5,073
up €5,073 (+609%), from €833 to €5,906
- Tax, wage and social debts +€2,415
up €2,415 (+23.0%), from €10,514 to €12,928
Income statement
- Gross operating margin -€10,861
down €10,861 (-19.9%), from €54,599 to €43,739
- Depreciation +€1,226
up €1,226 (+22.9%), from €5,345 to €6,570
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€38,112
Gross operating margin
-€10,861
Depreciation
-€1,226
Other operating charges
-€115
Financial income
-€69
Financial charges
-€291
Taxes
+€159
Result 2025
€25,709
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€40,055
Investment
-€377
Financing
-€833
Cash 2024
€34,404
From operations (derived)
+€40,055
Net result for the year
+€25,709
Depreciation
+€6,570
Receivables within one year
+€614
Deferred charges and accrued income
-€375
Trade debts
-€92
Tax, wage and social debts
+€2,415
Other debts
+€5,073
Accrued charges and deferred income
+€140
Investment (derived)
-€377
Investment in fixed assets (net)
-€377
Financing
-€833
Contributions, distributions and other
-€833
Cash 2025
€73,248
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,862 | €87,274 | +€32,412 | +59.1% |
| Formation expenses | 20 | €403 | - | -€403 | |
| Fixed assets | 21/28 | €17,502 | €11,711 | -€5,791 | -33.1% |
| Tangible fixed assets | 22/27 | €17,502 | €11,711 | -€5,791 | -33.1% |
| Plant, machinery and equipment | 23 | €2,942 | €1,995 | -€946 | -32.2% |
| Furniture and vehicles | 24 | €14,560 | €9,716 | -€4,844 | -33.3% |
| Current assets | 29/58 | €36,958 | €75,563 | +€38,605 | +104% |
| Amounts receivable within one year | 40/41 | €614 | - | -€614 | |
| Other amounts receivable | 41 | €614 | - | -€614 | |
| Cash at bank and in hand | 54/58 | €34,404 | €73,248 | +€38,845 | +113% |
| Deferred charges and accrued income | 490/1 | €1,940 | €2,315 | +€375 | +19.3% |
| Total equity and liabilities | 10/49 | €54,862 | €87,274 | +€32,412 | +59.1% |
| Equity | 10/15 | €42,279 | €67,155 | +€24,876 | +58.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €37,279 | €62,155 | +€24,876 | +66.7% |
| Distributable reserves | 133 | €37,279 | €62,155 | +€24,876 | +66.7% |
| Amounts payable | 17/49 | €12,583 | €20,119 | +€7,536 | +59.9% |
| Amounts payable within one year | 42/48 | €12,583 | €19,979 | +€7,396 | +58.8% |
| Trade debts | 44 | €1,236 | €1,145 | -€92 | -7.4% |
| Suppliers | 440/4 | €1,236 | €1,145 | -€92 | -7.4% |
| Taxes, remuneration and social security | 45 | €10,514 | €12,928 | +€2,415 | +23.0% |
| Taxes | 450/3 | €10,514 | €12,928 | +€2,415 | +23.0% |
| Other amounts payable | 47/48 | €833 | €5,906 | +€5,073 | +609% |
| Accrued charges and deferred income | 492/3 | - | €140 | +€140 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,345 | €6,570 | +€1,226 | +22.9% |
| Other operating charges | 640/8 | €604 | €719 | +€115 | +19.1% |
| Gross operating margin | 9900 | €54,599 | €43,739 | -€10,861 | -19.9% |
| Operating profit (loss) | 9901 | €48,651 | €36,449 | -€12,202 | -25.1% |
| Financial income | 75/76B | €83 | €14 | -€69 | -83.7% |
| Recurring financial income | 75 | €83 | €14 | -€69 | -83.7% |
| Financial charges | 65/66B | €107 | €399 | +€291 | +271% |
| Recurring financial charges | 65 | €107 | €399 | +€291 | +271% |
| Profit (loss) for the period before taxes | 9903 | €48,626 | €36,064 | -€12,562 | -25.8% |
| Income taxes | 67/77 | €10,514 | €10,355 | -€159 | -1.5% |
| Profit (loss) for the period | 9904 | €38,112 | €25,709 | -€12,403 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,112 | €25,709 | -€12,403 | -32.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.