DECA DESIGN: 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 DESIGN
Largest movements
- Cash +€70,533
up €70,533 (+170.8%), from €41,296 to €111,829
mainly Net result for the year (+€93,936) and Depreciation (+€11,725)
- Receivables within one year +€21,460
up €21,460 (+12.4%), from €173,350 to €194,809
of which Other amounts receivable: +€15,708
- Tangible fixed assets -€9,000
down €9,000 (-21.8%), from €41,375 to €32,375
of which Furniture and vehicles: -€4,802
- Profit (loss) carried forward +€63,936
up €63,936 (+26.2%), from €243,843 to €307,779
- Reserves +€30,000
up €30,000 (+1613.6%), from €1,859 to €31,859
of which Distributable reserves: +€30,000
- Debts after one year -€7,588
no longer reported in 2025 (was €7,588)
- Short-term financial debts -€7,500
no longer reported in 2025 (was €7,500)
- Gross operating margin +€17,107
up €17,107 (+14.9%), from €114,953 to €132,061
- Taxes +€16,713
up €16,713 (+108.8%), from €15,365 to €32,077
- Depreciation +€3,757
up €3,757 (+47.1%), from €7,968 to €11,725
- Financial income +€2,350
up €2,350 (+25.6%), from €9,180 to €11,529
- Staff costs -€1,878
down €1,878, from €1,650 to -€228
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 | €308,582 | €391,833 | +€83,251 | +27.0% |
| Fixed assets | 21/28 | €41,375 | €32,375 | -€9,000 | -21.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | 0.0% |
| Tangible fixed assets | 22/27 | €41,375 | €32,375 | -€9,000 | -21.8% |
| Land and buildings | 22 | €6,941 | €5,023 | -€1,918 | -27.6% |
| Plant, machinery and equipment | 23 | €10,027 | €7,747 | -€2,280 | -22.7% |
| Furniture and vehicles | 24 | €24,407 | €19,605 | -€4,802 | -19.7% |
| Current assets | 29/58 | €267,206 | €359,457 | +€92,251 | +34.5% |
| Amounts receivable within one year | 40/41 | €173,350 | €194,809 | +€21,460 | +12.4% |
| Trade receivables | 40 | €66,131 | €71,883 | +€5,752 | +8.7% |
| Other amounts receivable | 41 | €107,218 | €122,926 | +€15,708 | +14.7% |
| Current investments | 50/53 | €52,561 | €52,819 | +€259 | +0.5% |
| Cash at bank and in hand | 54/58 | €41,296 | €111,829 | +€70,533 | +170.8% |
| Total equity and liabilities | 10/49 | €308,582 | €391,833 | +€83,251 | +27.0% |
| Equity | 10/15 | €257,452 | €351,389 | +€93,936 | +36.5% |
| Contributions | 10/11 | €11,750 | €11,750 | = | 0.0% |
| Capital | 10 | €11,750 | - | -€11,750 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Uncalled capital | 101 | €6,842 | - | -€6,842 | |
| Reserves | 13 | €1,859 | €31,859 | +€30,000 | +1613.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Distributable reserves | 133 | - | €30,000 | +€30,000 | |
| Profit (loss) carried forward | 14 | €243,843 | €307,779 | +€63,936 | +26.2% |
| Provisions and deferred taxes | 16 | €4,640 | €4,640 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €4,640 | €4,640 | = | 0.0% |
| Other liabilities and charges | 164/5 | €4,640 | €4,640 | = | 0.0% |
| Amounts payable | 17/49 | €46,489 | €35,804 | -€10,685 | -23.0% |
| Amounts payable after more than one year | 17 | €7,588 | - | -€7,588 | |
| Financial debts | 170/4 | €7,588 | - | -€7,588 | |
| Amounts payable within one year | 42/48 | €38,901 | €35,804 | -€3,098 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €7,212 | €7,588 | +€375 | +5.2% |
| Financial debts | 43 | €7,500 | - | -€7,500 | |
| Credit institutions | 430/8 | €7,500 | - | -€7,500 | |
| Trade debts | 44 | €6,984 | €8,552 | +€1,568 | +22.4% |
| Suppliers | 440/4 | €6,984 | €8,552 | +€1,568 | +22.4% |
| Taxes, remuneration and social security | 45 | €17,204 | €19,664 | +€2,460 | +14.3% |
| Taxes | 450/3 | €16,343 | €15,794 | -€549 | -3.4% |
| Remuneration and social security | 454/9 | €862 | €3,870 | +€3,009 | +349.2% |
| Remuneration, social security and pensions | 62 | €1,650 | -€228 | -€1,878 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,968 | €11,725 | +€3,757 | +47.1% |
| Other operating charges | 640/8 | €4,656 | €4,777 | +€120 | +2.6% |
| Gross operating margin | 9900 | €114,953 | €132,061 | +€17,107 | +14.9% |
| Operating profit (loss) | 9901 | €100,679 | €115,788 | +€15,109 | +15.0% |
| Financial income | 75/76B | €9,180 | €11,529 | +€2,350 | +25.6% |
| Recurring financial income | 75 | €9,180 | €11,529 | +€2,350 | +25.6% |
| Financial charges | 65/66B | €974 | €1,303 | +€329 | +33.8% |
| Recurring financial charges | 65 | €974 | €1,303 | +€329 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | €108,885 | €126,014 | +€17,129 | +15.7% |
| Income taxes | 67/77 | €15,365 | €32,077 | +€16,713 | +108.8% |
| Profit (loss) for the period | 9904 | €93,520 | €93,936 | +€416 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €93,520 | €93,936 | +€416 | +0.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.