DECA INTERIEUR: 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 INTERIEUR
Largest movements
- Receivables within one year -€31,774
down €31,774 (-65.8%), from €48,323 to €16,549
of which Trade receivables: -€20,113
- Cash -€11,355
down €11,355 (-12.7%), from €89,588 to €78,233
mainly Trade debts (-€27,450) and Investment in fixed assets (net) (-€25,601)
- Tangible fixed assets +€2,772
up €2,772 (+4.0%), from €69,995 to €72,767
of which Furniture and vehicles: +€9,526
- Trade debts -€27,450
down €27,450 (-90.4%), from €30,364 to €2,914
- Debts after one year -€7,706
down €7,706 (-15.9%), from €48,344 to €40,637
- Other debts -€6,849
down €6,849 (-19.0%), from €36,140 to €29,291
- Current portion of long-term debt +€6,666
up €6,666 (+45.2%), from €14,762 to €21,428
- Tax, wage and social debts -€3,330
down €3,330 (-19.8%), from €16,853 to €13,523
of which Taxes: -€2,909
- Gross operating margin -€23,126
down €23,126 (-21.0%), from €110,019 to €86,893
- Taxes -€7,943
down €7,943 (-75.4%), from €10,527 to €2,585
- Depreciation +€4,778
up €4,778 (+26.5%), from €18,051 to €22,829
- Staff costs +€3,172
up €3,172 (+5.8%), from €55,138 to €58,310
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 | €219,233 | €180,107 | -€39,126 | -17.8% |
| Fixed assets | 21/28 | €69,995 | €72,767 | +€2,772 | +4.0% |
| Tangible fixed assets | 22/27 | €69,995 | €72,767 | +€2,772 | +4.0% |
| Plant, machinery and equipment | 23 | €47,172 | €40,418 | -€6,754 | -14.3% |
| Furniture and vehicles | 24 | €22,823 | €32,349 | +€9,526 | +41.7% |
| Current assets | 29/58 | €149,238 | €107,340 | -€41,898 | -28.1% |
| Stocks and contracts in progress | 3 | €10,254 | €11,791 | +€1,537 | +15.0% |
| Stocks | 30/36 | €5,236 | €3,829 | -€1,407 | -26.9% |
| Contracts in progress | 37 | €5,018 | €7,962 | +€2,944 | +58.7% |
| Amounts receivable within one year | 40/41 | €48,323 | €16,549 | -€31,774 | -65.8% |
| Trade receivables | 40 | €27,802 | €7,689 | -€20,113 | -72.3% |
| Other amounts receivable | 41 | €20,521 | €8,860 | -€11,661 | -56.8% |
| Cash at bank and in hand | 54/58 | €89,588 | €78,233 | -€11,355 | -12.7% |
| Deferred charges and accrued income | 490/1 | €1,073 | €767 | -€306 | -28.5% |
| Total equity and liabilities | 10/49 | €219,233 | €180,107 | -€39,126 | -17.8% |
| Equity | 10/15 | €64,546 | €64,960 | +€414 | +0.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €40,175 | €40,589 | +€414 | +1.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €38,316 | €38,729 | +€414 | +1.1% |
| Profit (loss) carried forward | 14 | €5,779 | €5,779 | = | 0.0% |
| Amounts payable | 17/49 | €154,686 | €115,147 | -€39,540 | -25.6% |
| Amounts payable after more than one year | 17 | €48,344 | €40,637 | -€7,706 | -15.9% |
| Financial debts | 170/4 | €48,344 | €40,637 | -€7,706 | -15.9% |
| Amounts payable within one year | 42/48 | €105,192 | €74,229 | -€30,963 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €14,762 | €21,428 | +€6,666 | +45.2% |
| Financial debts | 43 | €7,073 | €7,073 | = | 0.0% |
| Other loans | 439 | €7,073 | €7,073 | = | 0.0% |
| Trade debts | 44 | €30,364 | €2,914 | -€27,450 | -90.4% |
| Suppliers | 440/4 | €30,364 | €2,914 | -€27,450 | -90.4% |
| Taxes, remuneration and social security | 45 | €16,853 | €13,523 | -€3,330 | -19.8% |
| Taxes | 450/3 | €7,656 | €4,747 | -€2,909 | -38.0% |
| Remuneration and social security | 454/9 | €9,197 | €8,776 | -€421 | -4.6% |
| Other amounts payable | 47/48 | €36,140 | €29,291 | -€6,849 | -19.0% |
| Accrued charges and deferred income | 492/3 | €1,151 | €280 | -€871 | -75.7% |
| Remuneration, social security and pensions | 62 | €55,138 | €58,310 | +€3,172 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,051 | €22,829 | +€4,778 | +26.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €436 | - | -€436 | |
| Other operating charges | 640/8 | €995 | €1,672 | +€677 | +68.0% |
| Gross operating margin | 9900 | €110,019 | €86,893 | -€23,126 | -21.0% |
| Operating profit (loss) | 9901 | €35,399 | €4,082 | -€31,317 | -88.5% |
| Financial income | 75/76B | €767 | €941 | +€174 | +22.7% |
| Recurring financial income | 75 | €767 | €941 | +€174 | +22.7% |
| Financial charges | 65/66B | €1,626 | €2,025 | +€399 | +24.5% |
| Recurring financial charges | 65 | €1,626 | €2,025 | +€399 | +24.5% |
| Profit (loss) for the period before taxes | 9903 | €34,540 | €2,998 | -€31,542 | -91.3% |
| Income taxes | 67/77 | €10,527 | €2,585 | -€7,943 | -75.4% |
| Profit (loss) for the period | 9904 | €24,013 | €414 | -€23,599 | -98.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,013 | €414 | -€23,599 | -98.3% |
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.