DEKSOM: 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.
DEKSOM
Largest movements
- Cash -€8,253
down €8,253 (-59.1%), from €13,965 to €5,712
mainly Debts after one year (-€20,000) and Tax, wage and social debts (-€2,892)
- Tangible fixed assets -€4,077
down €4,077 (-9.3%), from €43,814 to €39,737
- Receivables within one year +€743
new in 2025: €743
- Debts after one year -€20,000
down €20,000 (-66.7%), from €30,000 to €10,000
- Profit (loss) carried forward +€12,771
up €12,771 (+29.4%), from -€43,381 to -€30,610
- Tax, wage and social debts -€2,892
down €2,892 (-100%), from €2,892 to €0
- Accrued charges and deferred income -€1,337
down €1,337 (-55.1%), from €2,427 to €1,090
- Gross operating margin -€956
down €956 (-3.7%), from €26,030 to €25,074
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 | €57,779 | €46,538 | -€11,241 | -19.5% |
| Fixed assets | 21/28 | €43,814 | €39,737 | -€4,077 | -9.3% |
| Tangible fixed assets | 22/27 | €43,814 | €39,737 | -€4,077 | -9.3% |
| Land and buildings | 22 | €43,814 | €39,737 | -€4,077 | -9.3% |
| Current assets | 29/58 | €13,965 | €6,801 | -€7,164 | -51.3% |
| Amounts receivable within one year | 40/41 | - | €743 | +€743 | |
| Other amounts receivable | 41 | - | €743 | +€743 | |
| Cash at bank and in hand | 54/58 | €13,965 | €5,712 | -€8,253 | -59.1% |
| Deferred charges and accrued income | 490/1 | - | €347 | +€347 | |
| Total equity and liabilities | 10/49 | €57,779 | €46,538 | -€11,241 | -19.5% |
| Equity | 10/15 | €18,619 | €31,390 | +€12,771 | +68.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,381 | -€30,610 | +€12,771 | +29.4% |
| Amounts payable | 17/49 | €39,160 | €15,148 | -€24,012 | -61.3% |
| Amounts payable after more than one year | 17 | €30,000 | €10,000 | -€20,000 | -66.7% |
| Financial debts | 170/4 | €30,000 | €10,000 | -€20,000 | -66.7% |
| Amounts payable within one year | 42/48 | €6,733 | €4,058 | -€2,675 | -39.7% |
| Trade debts | 44 | €3,841 | €4,058 | +€217 | +5.7% |
| Suppliers | 440/4 | €3,841 | €4,058 | +€217 | +5.7% |
| Taxes, remuneration and social security | 45 | €2,892 | €0 | -€2,892 | -100% |
| Taxes | 450/3 | €2,892 | €0 | -€2,892 | -100% |
| Accrued charges and deferred income | 492/3 | €2,427 | €1,090 | -€1,337 | -55.1% |
| Non-recurring operating income | 76A | - | €175 | +€175 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,077 | €4,077 | = | 0.0% |
| Other operating charges | 640/8 | €3,843 | €3,925 | +€82 | +2.1% |
| Gross operating margin | 9900 | €26,030 | €25,074 | -€956 | -3.7% |
| Operating profit (loss) | 9901 | €18,110 | €17,072 | -€1,038 | -5.7% |
| Financial charges | 65/66B | €39 | €44 | +€5 | +11.5% |
| Recurring financial charges | 65 | €39 | €44 | +€5 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €18,071 | €17,028 | -€1,042 | -5.8% |
| Income taxes | 67/77 | €4,392 | €4,257 | -€135 | -3.1% |
| Profit (loss) for the period | 9904 | €13,679 | €12,771 | -€908 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,679 | €12,771 | -€908 | -6.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.