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 +€3,475
up €3,475 (+9.8%), from €35,450 to €38,925
mainly Depreciation (+€3,295) and Stocks and contracts (+€1,384)
- Tangible fixed assets -€3,295
down €3,295 (-31.6%), from €10,434 to €7,139
- Stocks and contracts -€1,384
down €1,384 (-10.8%), from €12,814 to €11,430
- Debts after one year -€2,047
down €2,047 (-43.6%), from €4,700 to €2,653
- Tax, wage and social debts +€900
up €900 (+23.6%), from €3,818 to €4,718
- Gross operating margin -€19,185
down €19,185 (-84.7%), from €22,663 to €3,478
- Financial income +€328
up €328 (+32800.0%), from €1 to €329
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 | €62,605 | €60,941 | -€1,664 | -2.7% |
| Fixed assets | 21/28 | €10,434 | €7,139 | -€3,295 | -31.6% |
| Tangible fixed assets | 22/27 | €10,434 | €7,139 | -€3,295 | -31.6% |
| Furniture and vehicles | 24 | €10,434 | €7,139 | -€3,295 | -31.6% |
| Current assets | 29/58 | €52,171 | €53,802 | +€1,631 | +3.1% |
| Stocks and contracts in progress | 3 | €12,814 | €11,430 | -€1,384 | -10.8% |
| Stocks | 30/36 | €12,814 | €11,430 | -€1,384 | -10.8% |
| Amounts receivable within one year | 40/41 | €3,907 | €3,446 | -€461 | -11.8% |
| Trade receivables | 40 | €840 | €1,928 | +€1,088 | +129.5% |
| Other amounts receivable | 41 | €3,067 | €1,518 | -€1,549 | -50.5% |
| Cash at bank and in hand | 54/58 | €35,450 | €38,925 | +€3,475 | +9.8% |
| Deferred charges and accrued income | 490/1 | - | €1 | +€1 | |
| Total equity and liabilities | 10/49 | €62,605 | €60,941 | -€1,664 | -2.7% |
| Equity | 10/15 | €50,042 | €49,460 | -€582 | -1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,982 | €41,400 | -€582 | -1.4% |
| Amounts payable | 17/49 | €12,563 | €11,481 | -€1,082 | -8.6% |
| Amounts payable after more than one year | 17 | €4,700 | €2,653 | -€2,047 | -43.6% |
| Financial debts | 170/4 | €4,700 | €2,653 | -€2,047 | -43.6% |
| Amounts payable within one year | 42/48 | €7,863 | €8,828 | +€965 | +12.3% |
| Current portion of amounts payable after more than one year | 42 | €1,983 | €2,047 | +€64 | +3.2% |
| Trade debts | 44 | €68 | €84 | +€16 | +23.5% |
| Suppliers | 440/4 | €68 | €84 | +€16 | +23.5% |
| Taxes, remuneration and social security | 45 | €3,818 | €4,718 | +€900 | +23.6% |
| Taxes | 450/3 | €3,818 | €4,718 | +€900 | +23.6% |
| Other amounts payable | 47/48 | €1,994 | €1,979 | -€15 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,295 | €3,295 | = | 0.0% |
| Other operating charges | 640/8 | €758 | €782 | +€24 | +3.2% |
| Gross operating margin | 9900 | €22,663 | €3,478 | -€19,185 | -84.7% |
| Operating profit (loss) | 9901 | €18,610 | -€599 | -€19,209 | |
| Financial income | 75/76B | €1 | €329 | +€328 | +32800.0% |
| Recurring financial income | 75 | €1 | €329 | +€328 | +32800.0% |
| Financial charges | 65/66B | €254 | €312 | +€58 | +22.8% |
| Recurring financial charges | 65 | €254 | €312 | +€58 | +22.8% |
| Profit (loss) for the period before taxes | 9903 | €18,357 | -€582 | -€18,939 | |
| Income taxes | 67/77 | -€19 | - | +€19 | |
| Profit (loss) for the period | 9904 | €18,376 | -€582 | -€18,958 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,376 | -€582 | -€18,958 |
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 12 October 2026 via checked.be.