DECA: what changed
Two fiscal 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
- Tangible fixed assets -€6,153
down €6,153 (-17.2%), from €35,840 to €29,687
of which Land and buildings: -€6,580
- Cash -€2,049
down €2,049 (-3.7%), from €55,879 to €53,830
mainly Debts after one year (-€7,150) and Net result for the year (-€2,900)
- Debts after one year -€7,150
down €7,150 (-15.1%), from €47,312 to €40,162
- Profit (loss) carried forward -€2,901
down €2,901 (-39.0%), from -€7,435 to -€10,336
- Trade debts +€1,451
up €1,451 (+3022.9%), from €48 to €1,499
- Gross operating margin -€15,346
down €15,346 (-57.2%), from €26,810 to €11,464
- Financial charges -€375
down €375 (-11.1%), from €3,387 to €3,012
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 | €91,844 | €83,642 | -€8,202 | -8.9% |
| Fixed assets | 21/28 | €35,965 | €29,812 | -€6,153 | -17.1% |
| Tangible fixed assets | 22/27 | €35,840 | €29,687 | -€6,153 | -17.2% |
| Land and buildings | 22 | €35,840 | €29,260 | -€6,580 | -18.4% |
| Plant, machinery and equipment | 23 | - | €427 | +€427 | |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €55,879 | €53,830 | -€2,049 | -3.7% |
| Cash at bank and in hand | 54/58 | €55,879 | €53,830 | -€2,049 | -3.7% |
| Total equity and liabilities | 10/49 | €91,844 | €83,642 | -€8,202 | -8.9% |
| Equity | 10/15 | €37,731 | €34,830 | -€2,901 | -7.7% |
| Contributions | 10/11 | €44,621 | €44,621 | = | 0.0% |
| Reserves | 13 | €545 | €545 | = | 0.0% |
| Distributable reserves | 133 | €545 | €545 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,435 | -€10,336 | -€2,901 | -39.0% |
| Amounts payable | 17/49 | €54,113 | €48,812 | -€5,301 | -9.8% |
| Amounts payable after more than one year | 17 | €47,312 | €40,162 | -€7,150 | -15.1% |
| Financial debts | 170/4 | €47,312 | €40,162 | -€7,150 | -15.1% |
| Amounts payable within one year | 42/48 | €6,801 | €8,650 | +€1,849 | +27.2% |
| Current portion of amounts payable after more than one year | 42 | €6,753 | €7,151 | +€398 | +5.9% |
| Trade debts | 44 | €48 | €1,499 | +€1,451 | +3022.9% |
| Suppliers | 440/4 | €48 | €1,499 | +€1,451 | +3022.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,962 | €8,146 | +€184 | +2.3% |
| Other operating charges | 640/8 | €3,108 | €3,206 | +€98 | +3.2% |
| Non-recurring operating charges | 66A | €9 | - | -€9 | |
| Gross operating margin | 9900 | €26,810 | €11,464 | -€15,346 | -57.2% |
| Operating profit (loss) | 9901 | €15,731 | €112 | -€15,619 | -99.3% |
| Financial charges | 65/66B | €3,387 | €3,012 | -€375 | -11.1% |
| Recurring financial charges | 65 | €3,387 | €3,012 | -€375 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €12,344 | -€2,900 | -€15,244 | |
| Profit (loss) for the period | 9904 | €12,344 | -€2,900 | -€15,244 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,344 | -€2,900 | -€15,244 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.