DEKOMA: 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.
DEKOMA
Largest movements
- Receivables within one year -€42,189
down €42,189 (-99.3%), from €42,495 to €306
of which Other amounts receivable: -€42,495
- Tangible fixed assets -€7,483
down €7,483 (-4.3%), from €175,043 to €167,561
- Other debts -€26,073
down €26,073 (-23.3%), from €111,810 to €85,737
- Debts after one year -€10,717
down €10,717 (-12.5%), from €85,866 to €75,149
- Profit (loss) carried forward -€6,727
down €6,727 (-5.6%), from -€120,112 to -€126,839
- Reserves -€5,500
down €5,500 (-6.3%), from €86,810 to €81,310
of which Tax-exempt reserves: -€5,500
- Financial charges -€423
down €423 (-9.8%), from €4,309 to €3,886
- Gross operating margin -€278
down €278 (-42.3%), from -€656 to -€934
- Other operating charges +€19
up €19 (+1.1%), from €1,739 to €1,758
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 | €225,048 | €174,927 | -€50,120 | -22.3% |
| Fixed assets | 21/28 | €175,043 | €167,561 | -€7,483 | -4.3% |
| Tangible fixed assets | 22/27 | €175,043 | €167,561 | -€7,483 | -4.3% |
| Land and buildings | 22 | €175,043 | €167,561 | -€7,483 | -4.3% |
| Current assets | 29/58 | €50,004 | €7,367 | -€42,638 | -85.3% |
| Amounts receivable within one year | 40/41 | €42,495 | €306 | -€42,189 | -99.3% |
| Trade receivables | 40 | €0 | €306 | +€306 | |
| Other amounts receivable | 41 | €42,495 | €0 | -€42,495 | -100% |
| Cash at bank and in hand | 54/58 | €7,175 | €6,710 | -€465 | -6.5% |
| Deferred charges and accrued income | 490/1 | €335 | €351 | +€16 | +4.7% |
| Total equity and liabilities | 10/49 | €225,048 | €174,927 | -€50,120 | -22.3% |
| Equity | 10/15 | -€14,702 | -€26,929 | -€12,227 | -83.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €86,810 | €81,310 | -€5,500 | -6.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €84,950 | €79,450 | -€5,500 | -6.5% |
| Profit (loss) carried forward | 14 | -€120,112 | -€126,839 | -€6,727 | -5.6% |
| Provisions and deferred taxes | 16 | €28,317 | €26,483 | -€1,833 | -6.5% |
| Deferred taxes | 168 | €28,317 | €26,483 | -€1,833 | -6.5% |
| Amounts payable | 17/49 | €211,433 | €175,373 | -€36,060 | -17.1% |
| Amounts payable after more than one year | 17 | €85,866 | €75,149 | -€10,717 | -12.5% |
| Financial debts | 170/4 | €85,866 | €75,149 | -€10,717 | -12.5% |
| Amounts payable within one year | 42/48 | €125,567 | €99,771 | -€25,795 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | €10,303 | €10,717 | +€415 | +4.0% |
| Trade debts | 44 | €3,454 | €3,317 | -€137 | -4.0% |
| Suppliers | 440/4 | €3,454 | €3,317 | -€137 | -4.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €111,810 | €85,737 | -€26,073 | -23.3% |
| Accrued charges and deferred income | 492/3 | €0 | €453 | +€453 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,482 | €7,483 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,739 | €1,758 | +€19 | +1.1% |
| Gross operating margin | 9900 | -€656 | -€934 | -€278 | -42.3% |
| Operating profit (loss) | 9901 | -€9,878 | -€10,175 | -€297 | -3.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €4,309 | €3,886 | -€423 | -9.8% |
| Recurring financial charges | 65 | €4,309 | €3,886 | -€423 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | -€14,187 | -€14,061 | +€126 | +0.9% |
| Transfer from deferred taxes | 780 | €1,833 | €1,833 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€12,354 | -€12,227 | +€126 | +1.0% |
| Transfer from tax-exempt reserves | 789 | €5,500 | €5,500 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,854 | -€6,727 | +€126 | +1.8% |
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 15 October 2026 via checked.be.