DEKUYPER: 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.
DEKUYPER
Largest movements
- Receivables within one year +€219,410
up €219,410 (+1796.8%), from €12,211 to €231,622
of which Trade receivables: +€219,095
- Tangible fixed assets +€172,406
up €172,406 (+746.1%), from €23,108 to €195,513
of which Land and buildings: +€178,746
- Cash -€26,424
down €26,424 (-61.3%), from €43,133 to €16,709
mainly Receivables within one year (-€219,410) and Investment in fixed assets (net) (-€183,216)
- Trade debts +€187,164
up €187,164 (+824.0%), from €22,715 to €209,879
- Debts after one year +€105,400
up €105,400 (+1919.6%), from €5,491 to €110,890
- Short-term financial debts +€37,323
new in 2025: €37,323
- Other debts +€31,507
up €31,507 (+182.9%), from €17,226 to €48,733
- Gross operating margin +€16,487
up €16,487 (+40.5%), from €40,748 to €57,236
- Taxes +€3,185
up €3,185 (+59.4%), from €5,364 to €8,548
- Other operating charges +€613
up €613 (+67.0%), from €915 to €1,528
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 | €82,597 | €443,996 | +€361,399 | +437.5% |
| Fixed assets | 21/28 | €23,608 | €195,513 | +€171,906 | +728.2% |
| Tangible fixed assets | 22/27 | €23,108 | €195,513 | +€172,406 | +746.1% |
| Land and buildings | 22 | - | €178,746 | +€178,746 | |
| Plant, machinery and equipment | 23 | €507 | - | -€507 | |
| Furniture and vehicles | 24 | €22,601 | €16,768 | -€5,833 | -25.8% |
| Financial fixed assets | 28 | €500 | - | -€500 | |
| Current assets | 29/58 | €58,990 | €248,483 | +€189,493 | +321.2% |
| Amounts receivable within one year | 40/41 | €12,211 | €231,622 | +€219,410 | +1796.8% |
| Trade receivables | 40 | €12,075 | €231,170 | +€219,095 | +1814.4% |
| Other amounts receivable | 41 | €136 | €452 | +€315 | +231.7% |
| Cash at bank and in hand | 54/58 | €43,133 | €16,709 | -€26,424 | -61.3% |
| Deferred charges and accrued income | 490/1 | €3,646 | €152 | -€3,494 | -95.8% |
| Total equity and liabilities | 10/49 | €82,597 | €443,996 | +€361,399 | +437.5% |
| Equity | 10/15 | €30,463 | €30,463 | = | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,463 | €20,463 | = | 0.0% |
| Amounts payable | 17/49 | €52,134 | €413,533 | +€361,399 | +693.2% |
| Amounts payable after more than one year | 17 | €5,491 | €110,890 | +€105,400 | +1919.6% |
| Financial debts | 170/4 | €5,491 | €110,890 | +€105,400 | +1919.6% |
| Amounts payable within one year | 42/48 | €46,644 | €302,643 | +€255,999 | +548.8% |
| Current portion of amounts payable after more than one year | 42 | €2,581 | €2,689 | +€108 | +4.2% |
| Financial debts | 43 | - | €37,323 | +€37,323 | |
| Credit institutions | 430/8 | - | €37,323 | +€37,323 | |
| Trade debts | 44 | €22,715 | €209,879 | +€187,164 | +824.0% |
| Suppliers | 440/4 | €22,715 | €209,879 | +€187,164 | +824.0% |
| Advances received on contracts in progress | 46 | €2,278 | - | -€2,278 | |
| Taxes, remuneration and social security | 45 | €1,843 | €4,018 | +€2,175 | +118.0% |
| Taxes | 450/3 | €1,843 | €4,018 | +€2,175 | +118.0% |
| Other amounts payable | 47/48 | €17,226 | €48,733 | +€31,507 | +182.9% |
| Non-recurring operating income | 76A | €8,322 | - | -€8,322 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,317 | €11,310 | -€7 | -0.1% |
| Other operating charges | 640/8 | €915 | €1,528 | +€613 | +67.0% |
| Gross operating margin | 9900 | €40,748 | €57,236 | +€16,487 | +40.5% |
| Operating profit (loss) | 9901 | €28,516 | €44,397 | +€15,881 | +55.7% |
| Financial income | 75/76B | €36 | €42 | +€6 | +17.1% |
| Recurring financial income | 75 | €36 | €42 | +€6 | +17.1% |
| Financial charges | 65/66B | €3,014 | €3,488 | +€474 | +15.7% |
| Recurring financial charges | 65 | €3,014 | €3,488 | +€474 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €25,538 | €40,951 | +€15,413 | +60.4% |
| Income taxes | 67/77 | €5,364 | €8,548 | +€3,185 | +59.4% |
| Profit (loss) for the period | 9904 | €20,174 | €32,402 | +€12,228 | +60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,174 | €32,402 | +€12,228 | +60.6% |
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 8 October 2026 via checked.be.