DEKREM: 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.
DEKREM
Largest movements
- Receivables within one year -€33,777
down €33,777 (-69.6%), from €48,538 to €14,761
of which Trade receivables: -€32,260
- Cash +€33,403
up €33,403 (+50.1%), from €66,698 to €100,101
mainly Receivables within one year (+€33,777) and Net result for the year (+€21,708)
- Stocks and contracts -€14,819
down €14,819 (-14.5%), from €102,236 to €87,417
- Deferred charges and accrued income -€2,929
down €2,929 (-100%), from €2,929 to €0
- Reserves +€21,708
up €21,708 (+43.4%), from €49,973 to €71,681
- Trade debts -€19,064
down €19,064 (-46.2%), from €41,230 to €22,165
- Tax, wage and social debts -€15,050
down €15,050 (-60.2%), from €24,983 to €9,933
of which Remuneration and social security: -€15,101
- Other debts -€6,700
down €6,700 (-7.7%), from €86,909 to €80,209
- Gross operating margin -€35,569
down €35,569 (-21.0%), from €168,987 to €133,418
- Staff costs -€24,849
down €24,849 (-21.5%), from €115,602 to €90,754
- Taxes -€4,507
down €4,507 (-30.4%), from €14,832 to €10,326
- Financial charges +€2,425
up €2,425 (+770%), from €315 to €2,740
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 | €236,560 | €217,453 | -€19,107 | -8.1% |
| Fixed assets | 21/28 | €16,159 | €15,174 | -€986 | -6.1% |
| Tangible fixed assets | 22/27 | €15,741 | €14,756 | -€986 | -6.3% |
| Plant, machinery and equipment | 23 | €15,741 | €14,756 | -€986 | -6.3% |
| Financial fixed assets | 28 | €418 | €418 | = | 0.0% |
| Current assets | 29/58 | €220,400 | €202,279 | -€18,121 | -8.2% |
| Stocks and contracts in progress | 3 | €102,236 | €87,417 | -€14,819 | -14.5% |
| Stocks | 30/36 | €102,236 | €87,417 | -€14,819 | -14.5% |
| Amounts receivable within one year | 40/41 | €48,538 | €14,761 | -€33,777 | -69.6% |
| Trade receivables | 40 | €36,194 | €3,933 | -€32,260 | -89.1% |
| Other amounts receivable | 41 | €12,344 | €10,828 | -€1,516 | -12.3% |
| Cash at bank and in hand | 54/58 | €66,698 | €100,101 | +€33,403 | +50.1% |
| Deferred charges and accrued income | 490/1 | €2,929 | €0 | -€2,929 | -100% |
| Total equity and liabilities | 10/49 | €236,560 | €217,453 | -€19,107 | -8.1% |
| Equity | 10/15 | €83,438 | €105,146 | +€21,708 | +26.0% |
| Contributions | 10/11 | €33,466 | €33,466 | = | 0.0% |
| Reserves | 13 | €49,973 | €71,681 | +€21,708 | +43.4% |
| Distributable reserves | 133 | €49,973 | €71,681 | +€21,708 | +43.4% |
| Amounts payable | 17/49 | €153,122 | €112,307 | -€40,815 | -26.7% |
| Amounts payable within one year | 42/48 | €153,122 | €112,307 | -€40,815 | -26.7% |
| Trade debts | 44 | €41,230 | €22,165 | -€19,064 | -46.2% |
| Suppliers | 440/4 | €41,230 | €22,165 | -€19,064 | -46.2% |
| Taxes, remuneration and social security | 45 | €24,983 | €9,933 | -€15,050 | -60.2% |
| Taxes | 450/3 | €1,349 | €1,400 | +€50 | +3.7% |
| Remuneration and social security | 454/9 | €23,634 | €8,533 | -€15,101 | -63.9% |
| Other amounts payable | 47/48 | €86,909 | €80,209 | -€6,700 | -7.7% |
| Remuneration, social security and pensions | 62 | €115,602 | €90,754 | -€24,849 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,518 | €4,377 | +€859 | +24.4% |
| Other operating charges | 640/8 | €3,674 | €3,566 | -€108 | -2.9% |
| Gross operating margin | 9900 | €168,987 | €133,418 | -€35,569 | -21.0% |
| Operating profit (loss) | 9901 | €46,193 | €34,721 | -€11,472 | -24.8% |
| Financial income | 75/76B | €98 | €53 | -€46 | -46.5% |
| Recurring financial income | 75 | €98 | €53 | -€46 | -46.5% |
| Financial charges | 65/66B | €315 | €2,740 | +€2,425 | +770% |
| Recurring financial charges | 65 | €315 | €2,740 | +€2,425 | +770% |
| Profit (loss) for the period before taxes | 9903 | €45,976 | €32,034 | -€13,942 | -30.3% |
| Income taxes | 67/77 | €14,832 | €10,326 | -€4,507 | -30.4% |
| Profit (loss) for the period | 9904 | €31,144 | €21,708 | -€9,436 | -30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,144 | €21,708 | -€9,436 | -30.3% |
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 17 October 2026 via checked.be.