DECA SERVICES: 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 SERVICES
Largest movements
- Tangible fixed assets -€169,930
down €169,930 (-24.1%), from €704,106 to €534,176
- Cash -€93,768
down €93,768 (-63.5%), from €147,740 to €53,971
mainly Net result for the year (-€197,388) and Debts after one year (-€80,057)
- Stocks and contracts -€41,679
down €41,679 (-9.4%), from €442,984 to €401,305
- Receivables within one year -€39,662
down €39,662 (-30.1%), from €131,557 to €91,895
of which Trade receivables: -€33,806
- Profit (loss) carried forward -€151,529
new in 2025: -€151,529
- Debts after one year -€80,057
down €80,057 (-16.1%), from €496,887 to €416,830
- Trade debts -€71,736
down €71,736 (-65.3%), from €109,811 to €38,075
- Reserves -€55,859
down €55,859 (-17.7%), from €315,625 to €259,767
of which Distributable reserves: -€55,859
- Other debts +€29,497
up €29,497 (+8.0%), from €368,724 to €398,221
- Gross operating margin -€224,393
down €224,393 (-49.9%), from €449,409 to €225,016
- Staff costs -€40,030
down €40,030 (-18.3%), from €218,628 to €178,597
- Financial charges -€14,366
down €14,366 (-42.6%), from €33,748 to €19,382
- Other operating charges -€10,276
down €10,276 (-22.9%), from €44,794 to €34,518
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 | €1,464,116 | €1,116,730 | -€347,386 | -23.7% |
| Fixed assets | 21/28 | €709,106 | €539,176 | -€169,930 | -24.0% |
| Tangible fixed assets | 22/27 | €704,106 | €534,176 | -€169,930 | -24.1% |
| Land and buildings | 22 | €214,596 | €179,490 | -€35,105 | -16.4% |
| Plant, machinery and equipment | 23 | €384,061 | €307,308 | -€76,753 | -20.0% |
| Furniture and vehicles | 24 | €105,450 | €47,378 | -€58,072 | -55.1% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €755,010 | €577,554 | -€177,456 | -23.5% |
| Stocks and contracts in progress | 3 | €442,984 | €401,305 | -€41,679 | -9.4% |
| Stocks | 30/36 | €442,984 | €401,305 | -€41,679 | -9.4% |
| Amounts receivable within one year | 40/41 | €131,557 | €91,895 | -€39,662 | -30.1% |
| Trade receivables | 40 | €95,486 | €61,680 | -€33,806 | -35.4% |
| Other amounts receivable | 41 | €36,071 | €30,215 | -€5,856 | -16.2% |
| Cash at bank and in hand | 54/58 | €147,740 | €53,971 | -€93,768 | -63.5% |
| Deferred charges and accrued income | 490/1 | €32,730 | €30,382 | -€2,348 | -7.2% |
| Total equity and liabilities | 10/49 | €1,464,116 | €1,116,730 | -€347,386 | -23.7% |
| Equity | 10/15 | €377,125 | €169,737 | -€207,388 | -55.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €315,625 | €259,767 | -€55,859 | -17.7% |
| Non-distributable reserves | 130/1 | €58,556 | €58,556 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €52,406 | €52,406 | = | 0.0% |
| Distributable reserves | 133 | €257,069 | €201,211 | -€55,859 | -21.7% |
| Profit (loss) carried forward | 14 | - | -€151,529 | -€151,529 | |
| Amounts payable | 17/49 | €1,086,991 | €946,993 | -€139,998 | -12.9% |
| Amounts payable after more than one year | 17 | €496,887 | €416,830 | -€80,057 | -16.1% |
| Financial debts | 170/4 | €496,887 | €416,830 | -€80,057 | -16.1% |
| Amounts payable within one year | 42/48 | €590,104 | €527,897 | -€62,206 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €107,848 | €88,407 | -€19,441 | -18.0% |
| Trade debts | 44 | €109,811 | €38,075 | -€71,736 | -65.3% |
| Suppliers | 440/4 | €109,811 | €38,075 | -€71,736 | -65.3% |
| Taxes, remuneration and social security | 45 | €3,721 | €3,195 | -€526 | -14.1% |
| Taxes | 450/3 | €3,721 | €282 | -€3,439 | -92.4% |
| Remuneration and social security | 454/9 | - | €2,913 | +€2,913 | |
| Other amounts payable | 47/48 | €368,724 | €398,221 | +€29,497 | +8.0% |
| Accrued charges and deferred income | 492/3 | - | €2,265 | +€2,265 | |
| Remuneration, social security and pensions | 62 | €218,628 | €178,597 | -€40,030 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €185,205 | €189,629 | +€4,424 | +2.4% |
| Other operating charges | 640/8 | €44,794 | €34,518 | -€10,276 | -22.9% |
| Gross operating margin | 9900 | €449,409 | €225,016 | -€224,393 | -49.9% |
| Operating profit (loss) | 9901 | €783 | -€177,728 | -€178,511 | |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €33,748 | €19,382 | -€14,366 | -42.6% |
| Recurring financial charges | 65 | €33,748 | €19,382 | -€14,366 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | -€32,965 | -€197,106 | -€164,141 | -498% |
| Income taxes | 67/77 | €256 | €282 | +€26 | +10.1% |
| Profit (loss) for the period | 9904 | -€33,221 | -€197,388 | -€164,167 | -494% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,221 | -€197,388 | -€164,167 | -494% |
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 25 October 2026 via checked.be.