DE DECKER METALCON: 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 METALCON
Largest movements
- Tangible fixed assets +€581,417
up €581,417 (+698%), from €83,261 to €664,678
of which Land and buildings: +€590,912
- Cash -€352,384
down €352,384 (-41.4%), from €850,478 to €498,094
mainly Investment in fixed assets (net) (-€686,461) and Current investments (-€300,000)
- Current investments +€300,000
new in 2025: €300,000
- Receivables within one year +€136,872
up €136,872 (+35.9%), from €381,470 to €518,342
of which Trade receivables: +€119,742
- Debts after one year +€510,000
new in 2025: €510,000
- Accrued charges and deferred income +€99,751
up €99,751 (+129%), from €77,121 to €176,872
- Current portion of long-term debt +€60,000
new in 2025: €60,000
- Reserves +€46,467
up €46,467 (+5.3%), from €879,966 to €926,432
of which Distributable reserves: +€46,467
- Tax, wage and social debts -€23,144
down €23,144 (-49.2%), from €47,070 to €23,925
of which Taxes: -€24,400
- Purchases and services -€106,346
down €106,346 (-11.5%), from €924,137 to €817,791
- Turnover -€83,107
down €83,107 (-5.8%), from €1.4m to €1.3m
- Depreciation +€74,748
up €74,748 (+295%), from €25,326 to €100,074
- Gross operating margin +€23,204
up €23,204 (+4.6%), from €504,753 to €527,957
- Taxes -€21,190
down €21,190 (-44.0%), from €48,171 to €26,981
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 | €1,396,242 | €2,051,903 | +€655,662 | +47.0% |
| Fixed assets | 21/28 | €83,261 | €669,649 | +€586,387 | +704% |
| Intangible fixed assets | 21 | - | €4,970 | +€4,970 | |
| Tangible fixed assets | 22/27 | €83,261 | €664,678 | +€581,417 | +698% |
| Land and buildings | 22 | €11,669 | €602,582 | +€590,912 | +5,064% |
| Plant, machinery and equipment | 23 | €11,194 | €7,013 | -€4,181 | -37.4% |
| Furniture and vehicles | 24 | €60,398 | €55,084 | -€5,314 | -8.8% |
| Current assets | 29/58 | €1,312,981 | €1,382,255 | +€69,274 | +5.3% |
| Stocks and contracts in progress | 3 | €61,802 | €61,802 | = | 0.0% |
| Stocks | 30/36 | €61,802 | €61,802 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €381,470 | €518,342 | +€136,872 | +35.9% |
| Trade receivables | 40 | €348,601 | €468,342 | +€119,742 | +34.3% |
| Other amounts receivable | 41 | €32,870 | €50,000 | +€17,130 | +52.1% |
| Current investments | 50/53 | - | €300,000 | +€300,000 | |
| Cash at bank and in hand | 54/58 | €850,478 | €498,094 | -€352,384 | -41.4% |
| Deferred charges and accrued income | 490/1 | €19,230 | €4,017 | -€15,213 | -79.1% |
| Total equity and liabilities | 10/49 | €1,396,242 | €2,051,903 | +€655,662 | +47.0% |
| Equity | 10/15 | €963,630 | €1,010,096 | +€46,467 | +4.8% |
| Contributions | 10/11 | €83,664 | €83,664 | = | 0.0% |
| Capital | 10 | €83,664 | €83,664 | = | 0.0% |
| Issued capital | 100 | €83,664 | €83,664 | = | 0.0% |
| Reserves | 13 | €879,966 | €926,432 | +€46,467 | +5.3% |
| Non-distributable reserves | 130/1 | €8,366 | €8,366 | = | 0.0% |
| Legal reserve | 130 | €8,366 | €8,366 | = | 0.0% |
| Distributable reserves | 133 | €871,599 | €918,066 | +€46,467 | +5.3% |
| Amounts payable | 17/49 | €432,612 | €1,041,807 | +€609,195 | +141% |
| Amounts payable after more than one year | 17 | - | €510,000 | +€510,000 | |
| Financial debts | 170/4 | - | €510,000 | +€510,000 | |
| Amounts payable within one year | 42/48 | €355,491 | €354,935 | -€556 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | - | €60,000 | +€60,000 | |
| Trade debts | 44 | €286,558 | €271,009 | -€15,549 | -5.4% |
| Suppliers | 440/4 | €286,558 | €271,009 | -€15,549 | -5.4% |
| Taxes, remuneration and social security | 45 | €47,070 | €23,925 | -€23,144 | -49.2% |
| Taxes | 450/3 | €24,400 | - | -€24,400 | |
| Remuneration and social security | 454/9 | €22,670 | €23,925 | +€1,256 | +5.5% |
| Other amounts payable | 47/48 | €21,863 | - | -€21,863 | |
| Accrued charges and deferred income | 492/3 | €77,121 | €176,872 | +€99,751 | +129% |
| Turnover | 70 | €1,428,854 | €1,345,747 | -€83,107 | -5.8% |
| Non-recurring operating income | 76A | €36 | - | -€36 | |
| Goods, raw materials, services and sundry goods | 60/61 | €924,137 | €817,791 | -€106,346 | -11.5% |
| Remuneration, social security and pensions | 62 | €321,055 | €329,237 | +€8,182 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,326 | €100,074 | +€74,748 | +295% |
| Other operating charges | 640/8 | €17,621 | €16,167 | -€1,454 | -8.3% |
| Gross operating margin | 9900 | €504,753 | €527,957 | +€23,204 | +4.6% |
| Operating profit (loss) | 9901 | €140,751 | €82,479 | -€58,272 | -41.4% |
| Financial income | 75/76B | €1,780 | €310 | -€1,471 | -82.6% |
| Recurring financial income | 75 | €1,780 | €310 | -€1,471 | -82.6% |
| Financial charges | 65/66B | €226 | €9,341 | +€9,115 | +4,041% |
| Recurring financial charges | 65 | €226 | €9,341 | +€9,115 | +4,041% |
| Profit (loss) for the period before taxes | 9903 | €142,306 | €73,448 | -€68,858 | -48.4% |
| Income taxes | 67/77 | €48,171 | €26,981 | -€21,190 | -44.0% |
| Profit (loss) for the period | 9904 | €94,134 | €46,467 | -€47,668 | -50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €94,134 | €46,467 | -€47,668 | -50.6% |
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 26 October 2026 via checked.be.