DECA CONSTRUCT: 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 CONSTRUCT
Largest movements
- Cash +€96,781
up €96,781 (+50.2%), from €192,981 to €289,762
mainly Net result for the year (+€204,856) and Depreciation (+€91,087)
- Tangible fixed assets -€48,372
down €48,372 (-10.9%), from €444,137 to €395,765
of which Leasing and similar rights: -€201,400
- Stocks and contracts -€36,972
down €36,972 (-11.3%), from €328,381 to €291,408
- Reserves +€114,930
up €114,930 (+11.6%), from €986,935 to €1.1m
of which Non-distributable reserves: +€114,930
- Trade debts -€82,101
down €82,101 (-63.0%), from €130,288 to €48,187
- Current portion of long-term debt -€72,706
no longer reported in 2025 (was €72,706)
- Other debts +€53,813
up €53,813 (+149%), from €36,113 to €89,926
- Tax, wage and social debts +€17,382
up €17,382 (+58.7%), from €29,589 to €46,970
of which Taxes: +€18,382
- Gross operating margin +€40,738
up €40,738 (+12.0%), from €339,846 to €380,584
- Taxes +€17,982
up €17,982 (+25.0%), from €71,792 to €89,774
- Financial income +€7,596
up €7,596 (+126%), from €6,043 to €13,639
- Depreciation -€4,247
down €4,247 (-4.5%), from €95,334 to €91,087
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 | €1,268,991 | €1,299,348 | +€30,357 | +2.4% |
| Fixed assets | 21/28 | €444,137 | €395,765 | -€48,372 | -10.9% |
| Tangible fixed assets | 22/27 | €444,137 | €395,765 | -€48,372 | -10.9% |
| Land and buildings | 22 | €138,657 | €128,243 | -€10,415 | -7.5% |
| Plant, machinery and equipment | 23 | €102,775 | €266,667 | +€163,892 | +159% |
| Furniture and vehicles | 24 | €1,305 | €855 | -€449 | -34.5% |
| Leasing and similar rights | 25 | €201,400 | - | -€201,400 | |
| Current assets | 29/58 | €824,854 | €903,583 | +€78,729 | +9.5% |
| Stocks and contracts in progress | 3 | €328,381 | €291,408 | -€36,972 | -11.3% |
| Stocks | 30/36 | €328,381 | €291,408 | -€36,972 | -11.3% |
| Amounts receivable within one year | 40/41 | €296,067 | €306,878 | +€10,811 | +3.7% |
| Trade receivables | 40 | €173,084 | €76,588 | -€96,495 | -55.8% |
| Other amounts receivable | 41 | €122,983 | €230,290 | +€107,306 | +87.3% |
| Cash at bank and in hand | 54/58 | €192,981 | €289,762 | +€96,781 | +50.2% |
| Deferred charges and accrued income | 490/1 | €7,425 | €15,535 | +€8,109 | +109% |
| Total equity and liabilities | 10/49 | €1,268,991 | €1,299,348 | +€30,357 | +2.4% |
| Equity | 10/15 | €999,335 | €1,114,264 | +€114,930 | +11.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €986,935 | €1,101,864 | +€114,930 | +11.6% |
| Non-distributable reserves | 130/1 | €984,329 | €1,099,259 | +€114,930 | +11.7% |
| Other | 1319 | €984,329 | €1,099,259 | +€114,930 | +11.7% |
| Distributable reserves | 133 | €2,605 | €2,605 | = | 0.0% |
| Amounts payable | 17/49 | €269,656 | €185,083 | -€84,573 | -31.4% |
| Amounts payable within one year | 42/48 | €268,696 | €185,083 | -€83,613 | -31.1% |
| Current portion of amounts payable after more than one year | 42 | €72,706 | - | -€72,706 | |
| Trade debts | 44 | €130,288 | €48,187 | -€82,101 | -63.0% |
| Suppliers | 440/4 | €130,288 | €48,187 | -€82,101 | -63.0% |
| Taxes, remuneration and social security | 45 | €29,589 | €46,970 | +€17,382 | +58.7% |
| Taxes | 450/3 | €26,989 | €45,370 | +€18,382 | +68.1% |
| Remuneration and social security | 454/9 | €2,600 | €1,600 | -€1,000 | -38.5% |
| Other amounts payable | 47/48 | €36,113 | €89,926 | +€53,813 | +149% |
| Accrued charges and deferred income | 492/3 | €960 | - | -€960 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,334 | €91,087 | -€4,247 | -4.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,677 | -€2,092 | -€414 | -24.7% |
| Other operating charges | 640/8 | €8,948 | €9,076 | +€128 | +1.4% |
| Non-recurring operating charges | 66A | €1,051 | €127 | -€925 | -88.0% |
| Gross operating margin | 9900 | €339,846 | €380,584 | +€40,738 | +12.0% |
| Operating profit (loss) | 9901 | €236,189 | €282,386 | +€46,197 | +19.6% |
| Financial income | 75/76B | €6,043 | €13,639 | +€7,596 | +126% |
| Recurring financial income | 75 | €6,043 | €13,639 | +€7,596 | +126% |
| Financial charges | 65/66B | €3,701 | €1,395 | -€2,306 | -62.3% |
| Recurring financial charges | 65 | €3,701 | €1,395 | -€2,306 | -62.3% |
| Profit (loss) for the period before taxes | 9903 | €238,531 | €294,630 | +€56,099 | +23.5% |
| Income taxes | 67/77 | €71,792 | €89,774 | +€17,982 | +25.0% |
| Profit (loss) for the period | 9904 | €166,739 | €204,856 | +€38,117 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €166,739 | €204,856 | +€38,117 | +22.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.