DEKOSTRUCT: 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.
DEKOSTRUCT
Largest movements
- Receivables within one year -€43,441
down €43,441 (-66.2%), from €65,597 to €22,156
of which Trade receivables: -€36,490
- Tax, wage and social debts -€100,106
down €100,106 (-43.7%), from €228,857 to €128,752
of which Taxes: -€91,167
- Current portion of long-term debt +€18,928
new in 2025: €18,928
- Trade debts +€15,135
up €15,135 (+16.3%), from €92,786 to €107,920
- Accrued charges and deferred income +€11,189
up €11,189 (+2888.6%), from €387 to €11,576
- Reserves +€5,691
up €5,691 (+4.5%), from €126,620 to €132,311
of which Distributable reserves: +€5,691
- Gross operating margin -€89,828
down €89,828 (-26.3%), from €342,106 to €252,278
- Financial charges -€16,115
down €16,115 (-53.9%), from €29,903 to €13,788
- Taxes -€4,765
down €4,765 (-30.0%), from €15,907 to €11,143
- Other operating charges -€3,944
down €3,944 (-23.8%), from €16,551 to €12,606
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 | €470,805 | €419,487 | -€51,317 | -10.9% |
| Fixed assets | 21/28 | €27,661 | €24,430 | -€3,231 | -11.7% |
| Intangible fixed assets | 21 | €6,037 | €4,817 | -€1,220 | -20.2% |
| Tangible fixed assets | 22/27 | €21,624 | €19,614 | -€2,011 | -9.3% |
| Plant, machinery and equipment | 23 | €15,346 | €16,125 | +€780 | +5.1% |
| Furniture and vehicles | 24 | €6,279 | €3,488 | -€2,790 | -44.4% |
| Current assets | 29/58 | €443,144 | €395,057 | -€48,087 | -10.9% |
| Amounts receivable after more than one year | 29 | €350,000 | €350,000 | = | 0.0% |
| Other amounts receivable | 291 | €350,000 | €350,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €3,501 | €3,291 | -€209 | -6.0% |
| Stocks | 30/36 | €3,501 | €3,291 | -€209 | -6.0% |
| Amounts receivable within one year | 40/41 | €65,597 | €22,156 | -€43,441 | -66.2% |
| Trade receivables | 40 | €43,038 | €6,548 | -€36,490 | -84.8% |
| Other amounts receivable | 41 | €22,559 | €15,608 | -€6,951 | -30.8% |
| Cash at bank and in hand | 54/58 | €17,174 | €13,017 | -€4,157 | -24.2% |
| Deferred charges and accrued income | 490/1 | €6,873 | €6,593 | -€279 | -4.1% |
| Total equity and liabilities | 10/49 | €470,805 | €419,487 | -€51,317 | -10.9% |
| Equity | 10/15 | €148,734 | €152,311 | +€3,577 | +2.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €126,620 | €132,311 | +€5,691 | +4.5% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,329 | €10,329 | = | 0.0% |
| Distributable reserves | 133 | €114,291 | €119,982 | +€5,691 | +5.0% |
| Profit (loss) carried forward | 14 | €2,114 | €0 | -€2,114 | -100.0% |
| Amounts payable | 17/49 | €322,071 | €267,176 | -€54,895 | -17.0% |
| Amounts payable within one year | 42/48 | €321,683 | €255,600 | -€66,083 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | - | €18,928 | +€18,928 | |
| Financial debts | 43 | €40 | €0 | -€40 | -100.0% |
| Credit institutions | 430/8 | €40 | €0 | -€40 | -100.0% |
| Trade debts | 44 | €92,786 | €107,920 | +€15,135 | +16.3% |
| Suppliers | 440/4 | €92,786 | €107,920 | +€15,135 | +16.3% |
| Taxes, remuneration and social security | 45 | €228,857 | €128,752 | -€100,106 | -43.7% |
| Taxes | 450/3 | €175,931 | €84,764 | -€91,167 | -51.8% |
| Remuneration and social security | 454/9 | €52,927 | €43,988 | -€8,939 | -16.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €387 | €11,576 | +€11,189 | +2888.6% |
| Remuneration, social security and pensions | 62 | €206,188 | €205,831 | -€357 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,651 | €11,768 | +€1,117 | +10.5% |
| Other operating charges | 640/8 | €16,551 | €12,606 | -€3,944 | -23.8% |
| Non-recurring operating charges | 66A | €66,837 | €0 | -€66,837 | -100.0% |
| Gross operating margin | 9900 | €342,106 | €252,278 | -€89,828 | -26.3% |
| Operating profit (loss) | 9901 | €41,879 | €22,073 | -€19,806 | -47.3% |
| Financial income | 75/76B | €5,723 | €6,435 | +€712 | +12.5% |
| Recurring financial income | 75 | €5,723 | €6,435 | +€712 | +12.5% |
| Financial charges | 65/66B | €29,903 | €13,788 | -€16,115 | -53.9% |
| Recurring financial charges | 65 | €29,903 | €13,788 | -€16,115 | -53.9% |
| Profit (loss) for the period before taxes | 9903 | €17,699 | €14,720 | -€2,979 | -16.8% |
| Income taxes | 67/77 | €15,907 | €11,143 | -€4,765 | -30.0% |
| Profit (loss) for the period | 9904 | €1,791 | €3,577 | +€1,786 | +99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,791 | €3,577 | +€1,786 | +99.7% |
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 6 October 2026 via checked.be.