Bouwonderneming DECALF: 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.
Bouwonderneming DECALF
Largest movements
- Receivables within one year -€22,378
down €22,378 (-51.5%), from €43,489 to €21,111
of which Trade receivables: -€23,730
- Deferred charges and accrued income +€10,101
up €10,101 (+606.6%), from €1,665 to €11,766
- Tangible fixed assets -€5,639
no longer reported in 2025 (was €5,639)
- Profit (loss) carried forward -€17,467
down €17,467 (-24.7%), from -€70,589 to -€88,056
- Gross operating margin -€16,614
down €16,614, from €6,217 to -€10,397
- Depreciation -€1,432
down €1,432 (-20.3%), from €7,072 to €5,639
- Other operating charges -€409
down €409 (-23.9%), from €1,707 to €1,298
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 | €54,004 | €36,145 | -€17,859 | -33.1% |
| Fixed assets | 21/28 | €5,639 | - | -€5,639 | |
| Tangible fixed assets | 22/27 | €5,639 | - | -€5,639 | |
| Furniture and vehicles | 24 | €5,639 | - | -€5,639 | |
| Current assets | 29/58 | €48,365 | €36,145 | -€12,220 | -25.3% |
| Amounts receivable within one year | 40/41 | €43,489 | €21,111 | -€22,378 | -51.5% |
| Trade receivables | 40 | €34,647 | €10,917 | -€23,730 | -68.5% |
| Other amounts receivable | 41 | €8,842 | €10,194 | +€1,352 | +15.3% |
| Cash at bank and in hand | 54/58 | €3,211 | €3,268 | +€57 | +1.8% |
| Deferred charges and accrued income | 490/1 | €1,665 | €11,766 | +€10,101 | +606.6% |
| Total equity and liabilities | 10/49 | €54,004 | €36,145 | -€17,859 | -33.1% |
| Equity | 10/15 | -€32,021 | -€49,488 | -€17,467 | -54.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €19,976 | €19,976 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €18,117 | €18,117 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,589 | -€88,056 | -€17,467 | -24.7% |
| Amounts payable | 17/49 | €86,025 | €85,633 | -€392 | -0.5% |
| Amounts payable within one year | 42/48 | €86,025 | €85,633 | -€392 | -0.5% |
| Trade debts | 44 | €875 | €913 | +€38 | +4.3% |
| Suppliers | 440/4 | €875 | €913 | +€38 | +4.3% |
| Taxes, remuneration and social security | 45 | €523 | €415 | -€108 | -20.6% |
| Taxes | 450/3 | €523 | €415 | -€108 | -20.6% |
| Other amounts payable | 47/48 | €84,627 | €84,304 | -€322 | -0.4% |
| Non-recurring operating income | 76A | - | €1,950 | +€1,950 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,072 | €5,639 | -€1,432 | -20.3% |
| Other operating charges | 640/8 | €1,707 | €1,298 | -€409 | -23.9% |
| Gross operating margin | 9900 | €6,217 | -€10,397 | -€16,614 | |
| Operating profit (loss) | 9901 | -€2,561 | -€17,335 | -€14,774 | -576.8% |
| Financial income | 75/76B | €43 | €80 | +€37 | +85.2% |
| Recurring financial income | 75 | €43 | €80 | +€37 | +85.2% |
| Financial charges | 65/66B | €74 | €75 | +€1 | +2.0% |
| Recurring financial charges | 65 | €74 | €75 | +€1 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,591 | -€17,330 | -€14,738 | -568.7% |
| Income taxes | 67/77 | €139 | €137 | -€2 | -1.2% |
| Profit (loss) for the period | 9904 | -€2,730 | -€17,467 | -€14,737 | -539.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,730 | -€17,467 | -€14,737 | -539.7% |
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 12 October 2026 via checked.be.