DECA PRODUCTIONS: 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 PRODUCTIONS
Largest movements
- Cash +€92,464
up €92,464 (+487%), from €18,992 to €111,456
mainly Other debts (+€102,452) and Current investments (+€49,100)
- Current investments -€49,100
down €49,100 (-97.6%), from €50,300 to €1,200
- Receivables within one year +€10,788
up €10,788 (+112%), from €9,602 to €20,390
of which Trade receivables: +€11,806
- Tangible fixed assets -€7,478
down €7,478 (-24.4%), from €30,658 to €23,180
- Other debts +€102,452
new in 2025: €102,452
- Profit (loss) carried forward -€76,556
down €76,556 (-80.0%), from €95,694 to €19,137
- Tax, wage and social debts +€23,807
up €23,807 (+372%), from €6,394 to €30,200
of which Taxes: +€23,700
- Trade debts -€3,149
down €3,149 (-68.0%), from €4,630 to €1,481
- Gross operating margin +€25,071
up €25,071 (+65.2%), from €38,480 to €63,550
- Taxes +€13,606
new in 2025: €13,606
- Financial income +€899
up €899 (+2,995,900%), from €0 to €899
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 | €110,717 | €157,271 | +€46,554 | +42.0% |
| Fixed assets | 21/28 | €30,658 | €23,180 | -€7,478 | -24.4% |
| Tangible fixed assets | 22/27 | €30,658 | €23,180 | -€7,478 | -24.4% |
| Furniture and vehicles | 24 | €30,658 | €23,180 | -€7,478 | -24.4% |
| Current assets | 29/58 | €80,059 | €134,091 | +€54,032 | +67.5% |
| Amounts receivable within one year | 40/41 | €9,602 | €20,390 | +€10,788 | +112% |
| Trade receivables | 40 | €8,584 | €20,390 | +€11,806 | +138% |
| Other amounts receivable | 41 | €1,019 | - | -€1,019 | |
| Current investments | 50/53 | €50,300 | €1,200 | -€49,100 | -97.6% |
| Cash at bank and in hand | 54/58 | €18,992 | €111,456 | +€92,464 | +487% |
| Deferred charges and accrued income | 490/1 | €1,165 | €1,044 | -€120 | -10.3% |
| Total equity and liabilities | 10/49 | €110,717 | €157,271 | +€46,554 | +42.0% |
| Equity | 10/15 | €99,694 | €23,137 | -€76,556 | -76.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,694 | €19,137 | -€76,556 | -80.0% |
| Amounts payable | 17/49 | €11,023 | €134,133 | +€123,110 | +1,117% |
| Amounts payable within one year | 42/48 | €11,023 | €134,133 | +€123,110 | +1,117% |
| Trade debts | 44 | €4,630 | €1,481 | -€3,149 | -68.0% |
| Suppliers | 440/4 | €4,630 | €1,481 | -€3,149 | -68.0% |
| Taxes, remuneration and social security | 45 | €6,394 | €30,200 | +€23,807 | +372% |
| Taxes | 450/3 | €3,254 | €26,954 | +€23,700 | +728% |
| Remuneration and social security | 454/9 | €3,139 | €3,246 | +€107 | +3.4% |
| Other amounts payable | 47/48 | - | €102,452 | +€102,452 | |
| Non-recurring operating income | 76A | - | €192 | +€192 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,708 | €8,870 | +€162 | +1.9% |
| Other operating charges | 640/8 | €441 | €789 | +€348 | +78.9% |
| Gross operating margin | 9900 | €38,480 | €63,550 | +€25,071 | +65.2% |
| Operating profit (loss) | 9901 | €29,331 | €53,892 | +€24,561 | +83.7% |
| Financial income | 75/76B | €0 | €899 | +€899 | +2,995,900% |
| Recurring financial income | 75 | €0 | €899 | +€899 | +2,995,900% |
| Financial charges | 65/66B | €349 | €94 | -€255 | -73.2% |
| Recurring financial charges | 65 | €349 | €94 | -€255 | -73.2% |
| Profit (loss) for the period before taxes | 9903 | €28,982 | €54,697 | +€25,715 | +88.7% |
| Income taxes | 67/77 | - | €13,606 | +€13,606 | |
| Profit (loss) for the period | 9904 | €28,982 | €41,091 | +€12,108 | +41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,982 | €41,091 | +€12,108 | +41.8% |
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 19 October 2026 via checked.be.