Robert J. Dekker: 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.
Robert J. Dekker
Largest movements
- Cash -€3,289
down €3,289 (-21.0%), from €15,630 to €12,341
mainly Net result for the year (-€2,916) and Trade debts (-€571)
- Receivables within one year -€418
down €418 (-100%), from €418 to €0
- Profit (loss) carried forward -€2,916
down €2,916 (-4.5%), from -€65,250 to -€68,166
- Trade debts -€571
down €571 (-100%), from €571 to €0
- Other debts -€220
down €220 (-0.5%), from €47,025 to €46,805
- Gross operating margin -€3,434
down €3,434, from €918 to -€2,516
- Financial charges -€63
down €63 (-100%), from €63 to €0
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 | €16,048 | €12,341 | -€3,707 | -23.1% |
| Current assets | 29/58 | €16,048 | €12,341 | -€3,707 | -23.1% |
| Amounts receivable within one year | 40/41 | €418 | €0 | -€418 | -100% |
| Other amounts receivable | 41 | €418 | €0 | -€418 | -100% |
| Cash at bank and in hand | 54/58 | €15,630 | €12,341 | -€3,289 | -21.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €16,048 | €12,341 | -€3,707 | -23.1% |
| Equity | 10/15 | -€31,548 | -€34,464 | -€2,916 | -9.2% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €21,102 | €21,102 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €19,242 | €19,242 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,250 | -€68,166 | -€2,916 | -4.5% |
| Amounts payable | 17/49 | €47,596 | €46,805 | -€791 | -1.7% |
| Amounts payable within one year | 42/48 | €47,596 | €46,805 | -€791 | -1.7% |
| Trade debts | 44 | €571 | €0 | -€571 | -100% |
| Suppliers | 440/4 | €571 | €0 | -€571 | -100% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €47,025 | €46,805 | -€220 | -0.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €918 | -€2,516 | -€3,434 | |
| Operating profit (loss) | 9901 | €531 | -€2,916 | -€3,447 | |
| Financial charges | 65/66B | €63 | €0 | -€63 | -100% |
| Recurring financial charges | 65 | €63 | €0 | -€63 | -100% |
| Profit (loss) for the period before taxes | 9903 | €468 | -€2,916 | -€3,384 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €468 | -€2,916 | -€3,384 | |
| Profit (loss) for the period to be appropriated | 9905 | €468 | -€2,916 | -€3,384 |
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 24 October 2026 via checked.be.