DE DECKER CONSTRUCTIES: 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.
DE DECKER CONSTRUCTIES
Largest movements
- Cash +€202,611
up €202,611 (+50.1%), from €404,621 to €607,232
mainly Net result for the year (+€180,745) and Depreciation (+€58,365)
- Tangible fixed assets -€39,349
down €39,349 (-16.3%), from €241,723 to €202,374
of which Land and buildings: -€23,257
- Stocks and contracts -€25,880
down €25,880 (-80.8%), from €32,010 to €6,130
of which Stocks: -€17,690
- Reserves +€180,700
up €180,700 (+74.5%), from €242,657 to €423,357
of which Distributable reserves: +€180,700
- Debts after one year -€66,648
down €66,648 (-39.8%), from €167,290 to €100,642
- Other debts -€57,000
down €57,000 (-82.6%), from €69,000 to €12,000
- Tax, wage and social debts +€56,758
up €56,758 (+332%), from €17,120 to €73,877
of which Taxes: +€58,039
- Trade debts +€18,083
up €18,083 (+10.6%), from €169,857 to €187,939
- Gross operating margin +€72,887
up €72,887 (+21.4%), from €339,939 to €412,826
- Taxes +€48,618
up €48,618 (+115%), from €42,443 to €91,061
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 | €774,886 | €906,762 | +€131,876 | +17.0% |
| Fixed assets | 21/28 | €243,358 | €204,009 | -€39,349 | -16.2% |
| Tangible fixed assets | 22/27 | €241,723 | €202,374 | -€39,349 | -16.3% |
| Land and buildings | 22 | €104,760 | €81,503 | -€23,257 | -22.2% |
| Plant, machinery and equipment | 23 | €44,569 | €30,568 | -€14,002 | -31.4% |
| Furniture and vehicles | 24 | €86,124 | €86,403 | +€279 | +0.3% |
| Leasing and similar rights | 25 | €6,269 | €3,900 | -€2,369 | -37.8% |
| Financial fixed assets | 28 | €1,635 | €1,635 | = | 0.0% |
| Current assets | 29/58 | €531,529 | €702,753 | +€171,224 | +32.2% |
| Stocks and contracts in progress | 3 | €32,010 | €6,130 | -€25,880 | -80.8% |
| Stocks | 30/36 | €23,820 | €6,130 | -€17,690 | -74.3% |
| Contracts in progress | 37 | €8,190 | - | -€8,190 | |
| Amounts receivable within one year | 40/41 | €90,232 | €84,773 | -€5,459 | -6.1% |
| Trade receivables | 40 | €67,154 | €35,918 | -€31,236 | -46.5% |
| Other amounts receivable | 41 | €23,078 | €48,854 | +€25,776 | +112% |
| Cash at bank and in hand | 54/58 | €404,621 | €607,232 | +€202,611 | +50.1% |
| Deferred charges and accrued income | 490/1 | €4,666 | €4,618 | -€47 | -1.0% |
| Total equity and liabilities | 10/49 | €774,886 | €906,762 | +€131,876 | +17.0% |
| Equity | 10/15 | €281,787 | €462,533 | +€180,745 | +64.1% |
| Reserves | 13 | €242,657 | €423,357 | +€180,700 | +74.5% |
| Tax-exempt reserves | 132 | €64 | €64 | = | 0.0% |
| Distributable reserves | 133 | €242,593 | €423,293 | +€180,700 | +74.5% |
| Profit (loss) carried forward | 14 | €39,130 | €39,175 | +€45 | +0.1% |
| Amounts payable | 17/49 | €493,099 | €444,230 | -€48,870 | -9.9% |
| Amounts payable after more than one year | 17 | €167,290 | €100,642 | -€66,648 | -39.8% |
| Financial debts | 170/4 | €167,290 | €100,642 | -€66,648 | -39.8% |
| Amounts payable within one year | 42/48 | €324,281 | €340,465 | +€16,184 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €68,305 | €66,648 | -€1,657 | -2.4% |
| Trade debts | 44 | €169,857 | €187,939 | +€18,083 | +10.6% |
| Suppliers | 440/4 | €169,857 | €187,939 | +€18,083 | +10.6% |
| Taxes, remuneration and social security | 45 | €17,120 | €73,877 | +€56,758 | +332% |
| Taxes | 450/3 | €8,012 | €66,051 | +€58,039 | +724% |
| Remuneration and social security | 454/9 | €9,107 | €7,827 | -€1,281 | -14.1% |
| Other amounts payable | 47/48 | €69,000 | €12,000 | -€57,000 | -82.6% |
| Accrued charges and deferred income | 492/3 | €1,528 | €3,123 | +€1,595 | +104% |
| Non-recurring operating income | 76A | - | €8,264 | +€8,264 | |
| Remuneration, social security and pensions | 62 | €67,040 | €64,686 | -€2,354 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,760 | €58,365 | +€605 | +1.0% |
| Other operating charges | 640/8 | €4,890 | €5,128 | +€238 | +4.9% |
| Gross operating margin | 9900 | €339,939 | €412,826 | +€72,887 | +21.4% |
| Operating profit (loss) | 9901 | €210,250 | €284,647 | +€74,398 | +35.4% |
| Financial income | 75/76B | €323 | €2,971 | +€2,648 | +820% |
| Recurring financial income | 75 | €323 | €2,971 | +€2,648 | +820% |
| Financial charges | 65/66B | €19,924 | €15,812 | -€4,112 | -20.6% |
| Recurring financial charges | 65 | €19,924 | €15,812 | -€4,112 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €190,649 | €271,806 | +€81,157 | +42.6% |
| Income taxes | 67/77 | €42,443 | €91,061 | +€48,618 | +115% |
| Profit (loss) for the period | 9904 | €148,206 | €180,745 | +€32,540 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €148,206 | €180,745 | +€32,540 | +22.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.