DEKOVER: 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.
DEKOVER
Largest movements
- Tangible fixed assets -€14,396
down €14,396 (-6.2%), from €232,605 to €218,209
of which Furniture and vehicles: -€13,798
- Cash -€4,774
down €4,774 (-61.5%), from €7,765 to €2,991
mainly Current portion of long-term debt (-€16,320) and Trade debts (-€5,527)
- Receivables within one year -€4,564
down €4,564 (-9.3%), from €49,050 to €44,486
of which Trade receivables: -€2,390
- Current portion of long-term debt -€16,320
down €16,320 (-85.8%), from €19,016 to €2,696
- Trade debts -€5,527
down €5,527 (-77.5%), from €7,132 to €1,605
- Depreciation -€5,596
down €5,596 (-28.0%), from €19,992 to €14,396
- Gross operating margin -€4,775
down €4,775 (-17.9%), from €26,634 to €21,858
- Financial charges -€617
down €617 (-13.8%), from €4,475 to €3,858
- Other operating charges +€544
up €544 (+22.9%), from €2,377 to €2,921
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 | €289,962 | €267,063 | -€22,899 | -7.9% |
| Fixed assets | 21/28 | €232,605 | €218,209 | -€14,396 | -6.2% |
| Tangible fixed assets | 22/27 | €232,605 | €218,209 | -€14,396 | -6.2% |
| Land and buildings | 22 | €207,576 | €207,576 | = | 0.0% |
| Plant, machinery and equipment | 23 | €598 | - | -€598 | |
| Furniture and vehicles | 24 | €24,431 | €10,633 | -€13,798 | -56.5% |
| Current assets | 29/58 | €57,357 | €48,854 | -€8,503 | -14.8% |
| Amounts receivable within one year | 40/41 | €49,050 | €44,486 | -€4,564 | -9.3% |
| Trade receivables | 40 | €2,390 | - | -€2,390 | |
| Other amounts receivable | 41 | €46,661 | €44,486 | -€2,174 | -4.7% |
| Cash at bank and in hand | 54/58 | €7,765 | €2,991 | -€4,774 | -61.5% |
| Deferred charges and accrued income | 490/1 | €542 | €1,377 | +€835 | +154.1% |
| Total equity and liabilities | 10/49 | €289,962 | €267,063 | -€22,899 | -7.9% |
| Equity | 10/15 | €125,278 | €125,762 | +€483 | +0.4% |
| Contributions | 10/11 | €55,776 | €55,776 | = | 0.0% |
| Capital | 10 | €55,776 | €55,776 | = | 0.0% |
| Issued capital | 100 | €55,776 | €55,776 | = | 0.0% |
| Reserves | 13 | €86,189 | €86,189 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,578 | €5,578 | = | 0.0% |
| Legal reserve | 130 | €5,578 | €5,578 | = | 0.0% |
| Distributable reserves | 133 | €80,612 | €80,612 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,687 | -€16,204 | +€483 | +2.9% |
| Amounts payable | 17/49 | €164,684 | €141,301 | -€23,382 | -14.2% |
| Amounts payable after more than one year | 17 | €136,806 | €136,806 | = | 0.0% |
| Financial debts | 170/4 | €136,806 | €136,806 | = | 0.0% |
| Amounts payable within one year | 42/48 | €27,878 | €4,496 | -€23,382 | -83.9% |
| Current portion of amounts payable after more than one year | 42 | €19,016 | €2,696 | -€16,320 | -85.8% |
| Trade debts | 44 | €7,132 | €1,605 | -€5,527 | -77.5% |
| Suppliers | 440/4 | €7,132 | €1,605 | -€5,527 | -77.5% |
| Taxes, remuneration and social security | 45 | €1,731 | €195 | -€1,536 | -88.7% |
| Taxes | 450/3 | €222 | €195 | -€27 | -12.2% |
| Remuneration and social security | 454/9 | €1,508 | - | -€1,508 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,992 | €14,396 | -€5,596 | -28.0% |
| Other operating charges | 640/8 | €2,377 | €2,921 | +€544 | +22.9% |
| Gross operating margin | 9900 | €26,634 | €21,858 | -€4,775 | -17.9% |
| Operating profit (loss) | 9901 | €4,264 | €4,541 | +€277 | +6.5% |
| Financial charges | 65/66B | €4,475 | €3,858 | -€617 | -13.8% |
| Recurring financial charges | 65 | €4,475 | €3,858 | -€617 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | -€211 | €683 | +€894 | |
| Income taxes | 67/77 | €385 | €200 | -€186 | -48.1% |
| Profit (loss) for the period | 9904 | -€596 | €483 | +€1,080 | |
| Profit (loss) for the period to be appropriated | 9905 | -€596 | €483 | +€1,080 |
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.