DECA: 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.
DECA
Largest movements
- Cash -€391,396
down €391,396 (-92.8%), from €421,888 to €30,493
mainly Current investments (-€310,134) and Investment in fixed assets (net) (-€107,518)
- Current investments +€310,134
new in 2025: €310,134
- Tangible fixed assets +€88,804
up €88,804 (+14.5%), from €611,578 to €700,382
of which Furniture and vehicles: +€103,053
- Receivables within one year +€14,739
up €14,739 (+57.4%), from €25,661 to €40,400
of which Trade receivables: +€8,118
- Reserves +€51,280
up €51,280 (+5.7%), from €906,391 to €957,671
of which Distributable reserves: +€51,280
- Other debts -€28,410
down €28,410 (-57.3%), from €49,589 to €21,179
- Gross operating margin +€39,096
up €39,096 (+17.3%), from €226,597 to €265,693
- Taxes +€13,477
up €13,477 (+93.0%), from €14,484 to €27,960
- Staff costs +€11,492
up €11,492 (+9.1%), from €126,074 to €137,566
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 | €1,071,864 | €1,095,723 | +€23,859 | +2.2% |
| Fixed assets | 21/28 | €611,578 | €700,382 | +€88,804 | +14.5% |
| Tangible fixed assets | 22/27 | €611,578 | €700,382 | +€88,804 | +14.5% |
| Land and buildings | 22 | €607,431 | €593,412 | -€14,019 | -2.3% |
| Plant, machinery and equipment | 23 | €690 | €460 | -€230 | -33.3% |
| Furniture and vehicles | 24 | €3,457 | €106,510 | +€103,053 | +2981.3% |
| Current assets | 29/58 | €460,286 | €395,341 | -€64,945 | -14.1% |
| Stocks and contracts in progress | 3 | €9,400 | €7,900 | -€1,500 | -16.0% |
| Stocks | 30/36 | €9,400 | €7,900 | -€1,500 | -16.0% |
| Amounts receivable within one year | 40/41 | €25,661 | €40,400 | +€14,739 | +57.4% |
| Trade receivables | 40 | €24,080 | €32,198 | +€8,118 | +33.7% |
| Other amounts receivable | 41 | €1,581 | €8,202 | +€6,621 | +418.8% |
| Current investments | 50/53 | - | €310,134 | +€310,134 | |
| Cash at bank and in hand | 54/58 | €421,888 | €30,493 | -€391,396 | -92.8% |
| Deferred charges and accrued income | 490/1 | €3,337 | €6,415 | +€3,078 | +92.3% |
| Total equity and liabilities | 10/49 | €1,071,864 | €1,095,723 | +€23,859 | +2.2% |
| Equity | 10/15 | €968,391 | €1,019,671 | +€51,280 | +5.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €906,391 | €957,671 | +€51,280 | +5.7% |
| Non-distributable reserves | 130/1 | €6,435 | €6,435 | = | 0.0% |
| Legal reserve | 130 | €6,435 | €6,435 | = | 0.0% |
| Distributable reserves | 133 | €899,955 | €951,236 | +€51,280 | +5.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €103,474 | €76,052 | -€27,422 | -26.5% |
| Amounts payable after more than one year | 17 | €2,190 | €2,190 | = | 0.0% |
| Other amounts payable | 178/9 | €2,190 | €2,190 | = | 0.0% |
| Amounts payable within one year | 42/48 | €101,284 | €72,767 | -€28,517 | -28.2% |
| Financial debts | 43 | €200 | €0 | -€200 | -100.0% |
| Credit institutions | 430/8 | €200 | €0 | -€200 | -100.0% |
| Trade debts | 44 | €25,180 | €23,951 | -€1,230 | -4.9% |
| Suppliers | 440/4 | €25,180 | €23,951 | -€1,230 | -4.9% |
| Taxes, remuneration and social security | 45 | €26,314 | €27,637 | +€1,323 | +5.0% |
| Taxes | 450/3 | €8,296 | €8,610 | +€314 | +3.8% |
| Remuneration and social security | 454/9 | €18,018 | €19,027 | +€1,009 | +5.6% |
| Other amounts payable | 47/48 | €49,589 | €21,179 | -€28,410 | -57.3% |
| Accrued charges and deferred income | 492/3 | - | €1,095 | +€1,095 | |
| Remuneration, social security and pensions | 62 | €126,074 | €137,566 | +€11,492 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,052 | €18,714 | -€338 | -1.8% |
| Other operating charges | 640/8 | €11,474 | €9,239 | -€2,235 | -19.5% |
| Gross operating margin | 9900 | €226,597 | €265,693 | +€39,096 | +17.3% |
| Operating profit (loss) | 9901 | €69,997 | €100,174 | +€30,177 | +43.1% |
| Financial income | 75/76B | €0 | €173 | +€173 | +55658.1% |
| Recurring financial income | 75 | €0 | €173 | +€173 | +55658.1% |
| Financial charges | 65/66B | €460 | €546 | +€85 | +18.6% |
| Recurring financial charges | 65 | €460 | €546 | +€85 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | €69,537 | €99,801 | +€30,264 | +43.5% |
| Income taxes | 67/77 | €14,484 | €27,960 | +€13,477 | +93.0% |
| Profit (loss) for the period | 9904 | €55,053 | €71,840 | +€16,787 | +30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,053 | €71,840 | +€16,787 | +30.5% |
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 10 October 2026 via checked.be.