Deca Eva: 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 Eva
Largest movements
- Cash -€35,864
down €35,864 (-72.7%), from €49,353 to €13,489
mainly Contributions, distributions and other (-€69,731) and Receivables within one year (-€12,097)
- Receivables within one year +€12,097
new in 2025: €12,097
- Deferred charges and accrued income -€5,168
down €5,168 (-38.5%), from €13,419 to €8,251
- Tangible fixed assets +€3,931
up €3,931 (+113.1%), from €3,475 to €7,405
of which Furniture and vehicles: +€5,133
- Reserves -€51,179
no longer reported in 2025 (was €51,179)
- Other debts +€26,426
up €26,426 (+3434.4%), from €769 to €27,196
- Gross operating margin -€15,706
down €15,706 (-36.8%), from €42,670 to €26,964
- Taxes -€5,417
down €5,417 (-47.2%), from €11,474 to €6,056
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 | €66,247 | €41,243 | -€25,004 | -37.7% |
| Fixed assets | 21/28 | €3,475 | €7,405 | +€3,931 | +113.1% |
| Tangible fixed assets | 22/27 | €3,475 | €7,405 | +€3,931 | +113.1% |
| Plant, machinery and equipment | 23 | €3,475 | €2,273 | -€1,202 | -34.6% |
| Furniture and vehicles | 24 | - | €5,133 | +€5,133 | |
| Current assets | 29/58 | €62,772 | €33,838 | -€28,934 | -46.1% |
| Amounts receivable within one year | 40/41 | - | €12,097 | +€12,097 | |
| Other amounts receivable | 41 | - | €12,097 | +€12,097 | |
| Cash at bank and in hand | 54/58 | €49,353 | €13,489 | -€35,864 | -72.7% |
| Deferred charges and accrued income | 490/1 | €13,419 | €8,251 | -€5,168 | -38.5% |
| Total equity and liabilities | 10/49 | €66,247 | €41,243 | -€25,004 | -37.7% |
| Equity | 10/15 | €53,679 | €2,500 | -€51,179 | -95.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €51,179 | - | -€51,179 | |
| Distributable reserves | 133 | €51,179 | - | -€51,179 | |
| Amounts payable | 17/49 | €12,568 | €38,743 | +€26,175 | +208.3% |
| Amounts payable within one year | 42/48 | €12,568 | €38,743 | +€26,175 | +208.3% |
| Trade debts | 44 | €325 | €285 | -€40 | -12.3% |
| Suppliers | 440/4 | €325 | €285 | -€40 | -12.3% |
| Taxes, remuneration and social security | 45 | €11,474 | €11,263 | -€211 | -1.8% |
| Taxes | 450/3 | €11,474 | €11,263 | -€211 | -1.8% |
| Other amounts payable | 47/48 | €769 | €27,196 | +€26,426 | +3434.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,202 | €1,501 | +€299 | +24.8% |
| Other operating charges | 640/8 | €581 | €716 | +€134 | +23.1% |
| Gross operating margin | 9900 | €42,670 | €26,964 | -€15,706 | -36.8% |
| Operating profit (loss) | 9901 | €40,886 | €24,747 | -€16,139 | -39.5% |
| Financial charges | 65/66B | €129 | €139 | +€10 | +8.0% |
| Recurring financial charges | 65 | €129 | €139 | +€10 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €40,757 | €24,608 | -€16,149 | -39.6% |
| Income taxes | 67/77 | €11,474 | €6,056 | -€5,417 | -47.2% |
| Profit (loss) for the period | 9904 | €29,284 | €18,552 | -€10,732 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,284 | €18,552 | -€10,732 | -36.6% |
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 3 October 2026 via checked.be.