DECA-PLANT: 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-PLANT
Largest movements
- Cash +€106,092
up €106,092 (+31.2%), from €340,399 to €446,491
mainly Net result for the year (+€168,499) and Depreciation (+€115,804)
- Receivables within one year -€84,229
down €84,229 (-46.5%), from €181,184 to €96,955
of which Trade receivables: -€77,714
- Tangible fixed assets -€56,164
down €56,164 (-7.3%), from €766,830 to €710,667
of which Plant, machinery and equipment: -€50,749
- Stocks and contracts +€14,970
up €14,970 (+9.6%), from €155,233 to €170,203
- Debts after one year -€115,699
down €115,699 (-22.8%), from €506,358 to €390,659
- Reserves +€68,499
up €68,499 (+19.0%), from €360,806 to €429,304
- Other debts +€37,025
up €37,025 (+58.3%), from €63,559 to €100,584
- Gross operating margin +€163,558
up €163,558 (+51.8%), from €315,730 to €479,288
- Staff costs +€43,407
up €43,407 (+65.2%), from €66,608 to €110,015
- Taxes +€32,170
up €32,170 (+123%), from €26,053 to €58,223
- Financial charges -€4,818
down €4,818 (-23.0%), from €20,974 to €16,155
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 | €1,449,477 | €1,441,297 | -€8,179 | -0.6% |
| Fixed assets | 21/28 | €766,830 | €710,667 | -€56,164 | -7.3% |
| Tangible fixed assets | 22/27 | €766,830 | €710,667 | -€56,164 | -7.3% |
| Land and buildings | 22 | €590,993 | €603,511 | +€12,518 | +2.1% |
| Plant, machinery and equipment | 23 | €136,331 | €85,582 | -€50,749 | -37.2% |
| Furniture and vehicles | 24 | €39,506 | €21,574 | -€17,932 | -45.4% |
| Current assets | 29/58 | €682,646 | €730,631 | +€47,984 | +7.0% |
| Stocks and contracts in progress | 3 | €155,233 | €170,203 | +€14,970 | +9.6% |
| Stocks | 30/36 | €155,233 | €170,203 | +€14,970 | +9.6% |
| Amounts receivable within one year | 40/41 | €181,184 | €96,955 | -€84,229 | -46.5% |
| Trade receivables | 40 | €156,796 | €79,082 | -€77,714 | -49.6% |
| Other amounts receivable | 41 | €24,388 | €17,873 | -€6,515 | -26.7% |
| Cash at bank and in hand | 54/58 | €340,399 | €446,491 | +€106,092 | +31.2% |
| Deferred charges and accrued income | 490/1 | €5,830 | €16,982 | +€11,151 | +191% |
| Total equity and liabilities | 10/49 | €1,449,477 | €1,441,297 | -€8,179 | -0.6% |
| Equity | 10/15 | €689,937 | €758,435 | +€68,499 | +9.9% |
| Contributions | 10/11 | €329,131 | €329,131 | = | 0.0% |
| Reserves | 13 | €360,806 | €429,304 | +€68,499 | +19.0% |
| Distributable reserves | 133 | €360,806 | €429,304 | +€68,499 | +19.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €759,540 | €682,862 | -€76,678 | -10.1% |
| Amounts payable after more than one year | 17 | €506,358 | €390,659 | -€115,699 | -22.8% |
| Financial debts | 170/4 | €506,358 | €390,659 | -€115,699 | -22.8% |
| Amounts payable within one year | 42/48 | €253,182 | €292,203 | +€39,021 | +15.4% |
| Current portion of amounts payable after more than one year | 42 | €114,997 | €115,699 | +€701 | +0.6% |
| Financial debts | 43 | €3,333 | €0 | -€3,333 | -100% |
| Credit institutions | 430/8 | €3,333 | €0 | -€3,333 | -100% |
| Trade debts | 44 | €64,118 | €67,827 | +€3,709 | +5.8% |
| Suppliers | 440/4 | €64,118 | €67,827 | +€3,709 | +5.8% |
| Taxes, remuneration and social security | 45 | €7,175 | €8,093 | +€918 | +12.8% |
| Taxes | 450/3 | €5,910 | €3,621 | -€2,288 | -38.7% |
| Remuneration and social security | 454/9 | €1,265 | €4,472 | +€3,207 | +254% |
| Other amounts payable | 47/48 | €63,559 | €100,584 | +€37,025 | +58.3% |
| Remuneration, social security and pensions | 62 | €66,608 | €110,015 | +€43,407 | +65.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116,243 | €115,804 | -€439 | -0.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €397 | +€397 | |
| Other operating charges | 640/8 | €14,546 | €10,195 | -€4,350 | -29.9% |
| Gross operating margin | 9900 | €315,730 | €479,288 | +€163,558 | +51.8% |
| Operating profit (loss) | 9901 | €118,334 | €242,877 | +€124,543 | +105% |
| Financial income | 75/76B | €747 | €0 | -€747 | -100% |
| Recurring financial income | 75 | €747 | €0 | -€747 | -100% |
| Financial charges | 65/66B | €20,974 | €16,155 | -€4,818 | -23.0% |
| Recurring financial charges | 65 | €20,974 | €16,155 | -€4,818 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €98,107 | €226,721 | +€128,614 | +131% |
| Income taxes | 67/77 | €26,053 | €58,223 | +€32,170 | +123% |
| Profit (loss) for the period | 9904 | €72,054 | €168,499 | +€96,444 | +134% |
| Profit (loss) for the period to be appropriated | 9905 | €72,054 | €168,499 | +€96,444 | +134% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.