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
- Receivables within one year -€536,893
down €536,893 (-57.3%), from €937,656 to €400,763
of which Trade receivables: -€525,773
- Tangible fixed assets -€81,520
down €81,520 (-6.7%), from €1.2m to €1.1m
of which Land and buildings: -€69,234
- Trade debts -€288,644
down €288,644 (-71.3%), from €404,644 to €116,000
- Debts after one year -€136,998
down €136,998 (-19.2%), from €715,370 to €578,372
- Current portion of long-term debt -€136,458
down €136,458 (-64.5%), from €211,445 to €74,987
- Tax, wage and social debts +€125,367
up €125,367 (+115.1%), from €108,949 to €234,316
of which Remuneration and social security: +€95,122
- Profit (loss) carried forward -€82,922
down €82,922 (-63.2%), from €131,157 to €48,235
- Gross operating margin -€150,592
down €150,592 (-25.4%), from €593,548 to €442,956
- Staff costs -€34,139
down €34,139 (-9.2%), from €370,485 to €336,346
- Depreciation +€16,162
up €16,162 (+31.9%), from €50,725 to €66,887
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 | €2,256,174 | €1,639,518 | -€616,656 | -27.3% |
| Fixed assets | 21/28 | €1,300,844 | €1,219,324 | -€81,520 | -6.3% |
| Intangible fixed assets | 21 | €80,000 | €80,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,219,344 | €1,137,824 | -€81,520 | -6.7% |
| Land and buildings | 22 | €1,195,844 | €1,126,611 | -€69,234 | -5.8% |
| Plant, machinery and equipment | 23 | €13,935 | €7,343 | -€6,592 | -47.3% |
| Furniture and vehicles | 24 | €9,565 | €3,870 | -€5,694 | -59.5% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €955,330 | €420,194 | -€535,136 | -56.0% |
| Stocks and contracts in progress | 3 | €7,765 | €3,515 | -€4,250 | -54.7% |
| Stocks | 30/36 | €7,765 | €3,515 | -€4,250 | -54.7% |
| Amounts receivable within one year | 40/41 | €937,656 | €400,763 | -€536,893 | -57.3% |
| Trade receivables | 40 | €925,000 | €399,227 | -€525,773 | -56.8% |
| Other amounts receivable | 41 | €12,656 | €1,536 | -€11,120 | -87.9% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €2,277 | €15,916 | +€13,639 | +598.9% |
| Deferred charges and accrued income | 490/1 | €7,632 | - | -€7,632 | |
| Total equity and liabilities | 10/49 | €2,256,174 | €1,639,518 | -€616,656 | -27.3% |
| Equity | 10/15 | €233,357 | €150,435 | -€82,922 | -35.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €96,000 | €96,000 | = | 0.0% |
| Distributable reserves | 133 | €96,000 | €96,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,157 | €48,235 | -€82,922 | -63.2% |
| Amounts payable | 17/49 | €2,022,817 | €1,489,083 | -€533,733 | -26.4% |
| Amounts payable after more than one year | 17 | €715,370 | €578,372 | -€136,998 | -19.2% |
| Financial debts | 170/4 | €715,370 | €578,372 | -€136,998 | -19.2% |
| Amounts payable within one year | 42/48 | €1,299,815 | €910,711 | -€389,104 | -29.9% |
| Current portion of amounts payable after more than one year | 42 | €211,445 | €74,987 | -€136,458 | -64.5% |
| Financial debts | 43 | €7,946 | - | -€7,946 | |
| Credit institutions | 430/8 | €7,946 | - | -€7,946 | |
| Trade debts | 44 | €404,644 | €116,000 | -€288,644 | -71.3% |
| Suppliers | 440/4 | €404,644 | €116,000 | -€288,644 | -71.3% |
| Advances received on contracts in progress | 46 | €401,900 | €401,900 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €108,949 | €234,316 | +€125,367 | +115.1% |
| Taxes | 450/3 | €6,928 | €37,173 | +€30,245 | +436.5% |
| Remuneration and social security | 454/9 | €102,021 | €197,143 | +€95,122 | +93.2% |
| Other amounts payable | 47/48 | €164,931 | €83,508 | -€81,423 | -49.4% |
| Accrued charges and deferred income | 492/3 | €7,632 | - | -€7,632 | |
| Remuneration, social security and pensions | 62 | €370,485 | €336,346 | -€34,139 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,725 | €66,887 | +€16,162 | +31.9% |
| Other operating charges | 640/8 | €5,086 | €1,114 | -€3,972 | -78.1% |
| Gross operating margin | 9900 | €593,548 | €442,956 | -€150,592 | -25.4% |
| Operating profit (loss) | 9901 | €167,252 | €38,609 | -€128,643 | -76.9% |
| Financial income | 75/76B | €859 | - | -€859 | |
| Recurring financial income | 75 | €859 | - | -€859 | |
| Financial charges | 65/66B | €37,609 | €34,650 | -€2,959 | -7.9% |
| Recurring financial charges | 65 | €37,609 | €34,650 | -€2,959 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €130,502 | €3,959 | -€126,543 | -97.0% |
| Income taxes | 67/77 | - | €792 | +€792 | |
| Profit (loss) for the period | 9904 | €130,502 | €3,167 | -€127,335 | -97.6% |
| Profit (loss) for the period to be appropriated | 9905 | €130,502 | €3,167 | -€127,335 | -97.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.