GILBERT DEKIEN & C°: 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.
GILBERT DEKIEN & C°
Largest movements
- Tangible fixed assets -€10,294
down €10,294 (-37.0%), from €27,812 to €17,518
of which Furniture and vehicles: -€9,807
- Cash +€5,358
up €5,358 (+23.3%), from €22,971 to €28,329
mainly Depreciation (+€10,294) and Receivables within one year (+€4,830)
- Receivables within one year -€4,830
down €4,830 (-42.4%), from €11,402 to €6,572
- Deferred charges and accrued income +€2,049
new in 2025: €2,049
- Receivables after one year +€1,390
up €1,390 (+5.6%), from €24,961 to €26,351
of which Other amounts receivable: +€26,351
- Reserves -€17,514
down €17,514 (-27.5%), from €63,644 to €46,130
of which Distributable reserves: -€17,514
- Profit (loss) carried forward +€8,552
up €8,552, from -€8,552 to €0
- Trade debts +€4,069
up €4,069 (+1,112%), from €366 to €4,435
- Current portion of long-term debt -€2,771
down €2,771 (-100%), from €2,771 to €0
- Gross operating margin +€13,062
up €13,062 (+247%), from €5,285 to €18,347
- Depreciation +€10,294
new in 2025: €10,294
- Staff costs +€7,403
up €7,403 (+90.1%), from €8,218 to €15,621
- Financial income +€1,379
up €1,379 (+12,303%), from €11 to €1,390
- Financial charges +€584
up €584 (+238%), from €246 to €829
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 | €88,036 | €80,819 | -€7,216 | -8.2% |
| Fixed assets | 21/28 | €28,702 | €17,518 | -€11,184 | -39.0% |
| Tangible fixed assets | 22/27 | €27,812 | €17,518 | -€10,294 | -37.0% |
| Land and buildings | 22 | €3,540 | €3,540 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,995 | €1,508 | -€486 | -24.4% |
| Furniture and vehicles | 24 | €22,277 | €12,470 | -€9,807 | -44.0% |
| Financial fixed assets | 28 | €890 | €0 | -€890 | -100% |
| Current assets | 29/58 | €59,334 | €63,301 | +€3,967 | +6.7% |
| Amounts receivable after more than one year | 29 | €24,961 | €26,351 | +€1,390 | +5.6% |
| Trade receivables | 290 | €24,961 | - | -€24,961 | |
| Other amounts receivable | 291 | - | €26,351 | +€26,351 | |
| Amounts receivable within one year | 40/41 | €11,402 | €6,572 | -€4,830 | -42.4% |
| Trade receivables | 40 | €11,402 | €6,572 | -€4,830 | -42.4% |
| Cash at bank and in hand | 54/58 | €22,971 | €28,329 | +€5,358 | +23.3% |
| Deferred charges and accrued income | 490/1 | - | €2,049 | +€2,049 | |
| Total equity and liabilities | 10/49 | €88,036 | €80,819 | -€7,216 | -8.2% |
| Equity | 10/15 | €84,840 | €75,878 | -€8,962 | -10.6% |
| Contributions | 10/11 | €29,747 | €29,747 | = | 0.0% |
| Reserves | 13 | €63,644 | €46,130 | -€17,514 | -27.5% |
| Non-distributable reserves | 130/1 | €2,975 | €2,975 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,975 | €2,975 | = | 0.0% |
| Distributable reserves | 133 | €60,669 | €43,156 | -€17,514 | -28.9% |
| Profit (loss) carried forward | 14 | -€8,552 | €0 | +€8,552 | |
| Amounts payable | 17/49 | €3,196 | €4,942 | +€1,746 | +54.6% |
| Amounts payable within one year | 42/48 | €3,196 | €4,942 | +€1,746 | +54.6% |
| Current portion of amounts payable after more than one year | 42 | €2,771 | €0 | -€2,771 | -100% |
| Trade debts | 44 | €366 | €4,435 | +€4,069 | +1,112% |
| Suppliers | 440/4 | €366 | €4,435 | +€4,069 | +1,112% |
| Taxes, remuneration and social security | 45 | €60 | €507 | +€447 | +750% |
| Taxes | 450/3 | €60 | €386 | +€326 | +547% |
| Remuneration and social security | 454/9 | - | €121 | +€121 | |
| Remuneration, social security and pensions | 62 | €8,218 | €15,621 | +€7,403 | +90.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,294 | +€10,294 | |
| Other operating charges | 640/8 | €1,432 | €1,956 | +€524 | +36.6% |
| Gross operating margin | 9900 | €5,285 | €18,347 | +€13,062 | +247% |
| Operating profit (loss) | 9901 | -€4,364 | -€9,523 | -€5,158 | -118% |
| Financial income | 75/76B | €11 | €1,390 | +€1,379 | +12,303% |
| Recurring financial income | 75 | €11 | €1,390 | +€1,379 | +12,303% |
| Financial charges | 65/66B | €246 | €829 | +€584 | +238% |
| Recurring financial charges | 65 | €246 | €829 | +€584 | +238% |
| Profit (loss) for the period before taxes | 9903 | -€4,599 | -€8,962 | -€4,363 | -94.9% |
| Profit (loss) for the period | 9904 | -€4,599 | -€8,962 | -€4,363 | -94.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,599 | -€8,962 | -€4,363 | -94.9% |
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 28 October 2026 via checked.be.