DEKUYPER CONSTRUCT: 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.
DEKUYPER CONSTRUCT
Largest movements
- Receivables within one year +€89,085
up €89,085 (+194%), from €46,026 to €135,110
of which Trade receivables: +€96,450
- Tangible fixed assets +€79,762
up €79,762 (+67.0%), from €118,964 to €198,726
of which Plant, machinery and equipment: +€94,862
- Stocks and contracts -€13,863
down €13,863 (-18.9%), from €73,421 to €59,558
- Deferred charges and accrued income +€9,309
up €9,309 (+200%), from €4,648 to €13,957
- Cash +€4,428
up €4,428 (+28.7%), from €15,432 to €19,860
mainly Trade debts (+€53,314) and Other debts (+€43,812)
- Trade debts +€53,314
up €53,314 (+241%), from €22,090 to €75,404
- Other debts +€43,812
up €43,812 (+36.4%), from €120,415 to €164,227
- Debts after one year +€43,148
new in 2025: €43,148
- Reserves +€14,000
up €14,000 (+41.7%), from €33,550 to €47,550
- Current portion of long-term debt +€11,340
up €11,340, from €0 to €11,340
- Gross operating margin +€27,176
up €27,176 (+30.7%), from €88,438 to €115,613
- Depreciation +€7,815
up €7,815 (+26.0%), from €30,005 to €37,820
- Taxes +€5,991
up €5,991 (+1,059%), from €566 to €6,556
- Financial charges +€1,811
up €1,811 (+186%), from €972 to €2,783
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 | €260,471 | €429,191 | +€168,720 | +64.8% |
| Fixed assets | 21/28 | €120,945 | €200,707 | +€79,762 | +65.9% |
| Tangible fixed assets | 22/27 | €118,964 | €198,726 | +€79,762 | +67.0% |
| Plant, machinery and equipment | 23 | €37,304 | €132,165 | +€94,862 | +254% |
| Furniture and vehicles | 24 | €81,661 | €66,561 | -€15,100 | -18.5% |
| Financial fixed assets | 28 | €1,981 | €1,981 | = | 0.0% |
| Current assets | 29/58 | €139,526 | €228,484 | +€88,958 | +63.8% |
| Stocks and contracts in progress | 3 | €73,421 | €59,558 | -€13,863 | -18.9% |
| Stocks | 30/36 | €73,421 | €59,558 | -€13,863 | -18.9% |
| Amounts receivable within one year | 40/41 | €46,026 | €135,110 | +€89,085 | +194% |
| Trade receivables | 40 | €33,872 | €130,322 | +€96,450 | +285% |
| Other amounts receivable | 41 | €12,154 | €4,788 | -€7,366 | -60.6% |
| Cash at bank and in hand | 54/58 | €15,432 | €19,860 | +€4,428 | +28.7% |
| Deferred charges and accrued income | 490/1 | €4,648 | €13,957 | +€9,309 | +200% |
| Total equity and liabilities | 10/49 | €260,471 | €429,191 | +€168,720 | +64.8% |
| Equity | 10/15 | €109,786 | €123,874 | +€14,088 | +12.8% |
| Contributions | 10/11 | €76,000 | €76,000 | = | 0.0% |
| Reserves | 13 | €33,550 | €47,550 | +€14,000 | +41.7% |
| Distributable reserves | 133 | €33,550 | €47,550 | +€14,000 | +41.7% |
| Profit (loss) carried forward | 14 | €236 | €324 | +€88 | +37.4% |
| Amounts payable | 17/49 | €150,685 | €305,317 | +€154,632 | +103% |
| Amounts payable after more than one year | 17 | - | €43,148 | +€43,148 | |
| Financial debts | 170/4 | - | €43,148 | +€43,148 | |
| Amounts payable within one year | 42/48 | €150,685 | €262,074 | +€111,389 | +73.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | €11,340 | +€11,340 | |
| Trade debts | 44 | €22,090 | €75,404 | +€53,314 | +241% |
| Suppliers | 440/4 | €22,090 | €75,404 | +€53,314 | +241% |
| Taxes, remuneration and social security | 45 | €8,180 | €11,102 | +€2,923 | +35.7% |
| Taxes | 450/3 | €6,183 | €8,703 | +€2,521 | +40.8% |
| Remuneration and social security | 454/9 | €1,997 | €2,399 | +€402 | +20.1% |
| Other amounts payable | 47/48 | €120,415 | €164,227 | +€43,812 | +36.4% |
| Accrued charges and deferred income | 492/3 | €0 | €95 | +€95 | |
| Remuneration, social security and pensions | 62 | €53,330 | €52,453 | -€877 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,005 | €37,820 | +€7,815 | +26.0% |
| Other operating charges | 640/8 | €3,335 | €2,217 | -€1,118 | -33.5% |
| Gross operating margin | 9900 | €88,438 | €115,613 | +€27,176 | +30.7% |
| Operating profit (loss) | 9901 | €1,768 | €23,124 | +€21,356 | +1,208% |
| Financial income | 75/76B | €28 | €304 | +€276 | +997% |
| Recurring financial income | 75 | €28 | €304 | +€276 | +997% |
| Financial charges | 65/66B | €972 | €2,783 | +€1,811 | +186% |
| Recurring financial charges | 65 | €972 | €2,783 | +€1,811 | +186% |
| Profit (loss) for the period before taxes | 9903 | €823 | €20,645 | +€19,821 | +2,407% |
| Income taxes | 67/77 | €566 | €6,556 | +€5,991 | +1,059% |
| Profit (loss) for the period | 9904 | €258 | €14,088 | +€13,830 | +5,362% |
| Profit (loss) for the period to be appropriated | 9905 | €258 | €14,088 | +€13,830 | +5,362% |
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 14 October 2026 via checked.be.