DECA CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€146,828
up €146,828 (+39.8%), from €369,120 to €515,948
of which Trade receivables: +€282,822
- Deferred charges and accrued income +€10,136
up €10,136 (+726.4%), from €1,395 to €11,532
- Cash +€10,020
up €10,020 (+155.4%), from €6,450 to €16,470
mainly Trade debts (+€190,959) and Advances received (+€37,013)
- Trade debts +€190,959
up €190,959 (+225.4%), from €84,736 to €275,696
- Reserves -€73,853
down €73,853 (-21.6%), from €342,157 to €268,304
- Advances received +€37,013
new in 2025: €37,013
- Tax, wage and social debts +€10,740
up €10,740 (+58.8%), from €18,271 to €29,011
- Gross operating margin +€18,679
up €18,679 (+54.0%), from €34,584 to €53,263
- Taxes +€7,227
up €7,227 (+73.8%), from €9,798 to €17,025
- Financial income -€4,589
down €4,589 (-30.4%), from €15,115 to €10,525
- Financial charges +€3,441
up €3,441 (+70.3%), from €4,897 to €8,338
- Depreciation +€1,812
up €1,812 (+11.9%), from €15,252 to €17,064
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 | €463,764 | €629,216 | +€165,451 | +35.7% |
| Fixed assets | 21/28 | €86,799 | €85,267 | -€1,533 | -1.8% |
| Tangible fixed assets | 22/27 | €83,612 | €82,079 | -€1,533 | -1.8% |
| Land and buildings | 22 | €71,513 | €65,140 | -€6,373 | -8.9% |
| Furniture and vehicles | 24 | €12,099 | €16,939 | +€4,840 | +40.0% |
| Financial fixed assets | 28 | €3,187 | €3,187 | = | 0.0% |
| Current assets | 29/58 | €376,965 | €543,949 | +€166,984 | +44.3% |
| Amounts receivable within one year | 40/41 | €369,120 | €515,948 | +€146,828 | +39.8% |
| Trade receivables | 40 | €88,415 | €371,237 | +€282,822 | +319.9% |
| Other amounts receivable | 41 | €280,705 | €144,711 | -€135,994 | -48.4% |
| Cash at bank and in hand | 54/58 | €6,450 | €16,470 | +€10,020 | +155.4% |
| Deferred charges and accrued income | 490/1 | €1,395 | €11,532 | +€10,136 | +726.4% |
| Total equity and liabilities | 10/49 | €463,764 | €629,216 | +€165,451 | +35.7% |
| Equity | 10/15 | €360,757 | €286,904 | -€73,853 | -20.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €342,157 | €268,304 | -€73,853 | -21.6% |
| Distributable reserves | 133 | €342,157 | €268,304 | -€73,853 | -21.6% |
| Amounts payable | 17/49 | €103,007 | €342,312 | +€239,304 | +232.3% |
| Amounts payable within one year | 42/48 | €103,007 | €341,720 | +€238,712 | +231.7% |
| Trade debts | 44 | €84,736 | €275,696 | +€190,959 | +225.4% |
| Suppliers | 440/4 | €84,736 | €275,696 | +€190,959 | +225.4% |
| Advances received on contracts in progress | 46 | - | €37,013 | +€37,013 | |
| Taxes, remuneration and social security | 45 | €18,271 | €29,011 | +€10,740 | +58.8% |
| Taxes | 450/3 | €18,271 | €29,011 | +€10,740 | +58.8% |
| Accrued charges and deferred income | 492/3 | - | €592 | +€592 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,252 | €17,064 | +€1,812 | +11.9% |
| Other operating charges | 640/8 | €664 | €1,096 | +€433 | +65.2% |
| Gross operating margin | 9900 | €34,584 | €53,263 | +€18,679 | +54.0% |
| Operating profit (loss) | 9901 | €18,668 | €35,102 | +€16,434 | +88.0% |
| Financial income | 75/76B | €15,115 | €10,525 | -€4,589 | -30.4% |
| Recurring financial income | 75 | €15,115 | €10,525 | -€4,589 | -30.4% |
| Financial charges | 65/66B | €4,897 | €8,338 | +€3,441 | +70.3% |
| Recurring financial charges | 65 | €4,897 | €8,338 | +€3,441 | +70.3% |
| Profit (loss) for the period before taxes | 9903 | €28,886 | €37,289 | +€8,404 | +29.1% |
| Income taxes | 67/77 | €9,798 | €17,025 | +€7,227 | +73.8% |
| Profit (loss) for the period | 9904 | €19,088 | €20,265 | +€1,177 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,088 | €20,265 | +€1,177 | +6.2% |
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 4 October 2026 via checked.be.