DECAB: 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.
DECAB
Largest movements
- Receivables within one year -€161,627
down €161,627 (-31.4%), from €514,466 to €352,839
of which Other amounts receivable: -€161,627
- Cash +€109,816
up €109,816 (+234.8%), from €46,772 to €156,588
mainly Receivables within one year (+€161,627) and Depreciation (+€20,205)
- Tangible fixed assets -€20,205
down €20,205 (-23.6%), from €85,735 to €65,530
- Trade debts -€43,233
down €43,233 (-86.0%), from €50,252 to €7,019
- Debts after one year -€22,857
down €22,857 (-44.4%), from €51,428 to €28,571
- Financial income -€299,642
down €299,642 (-99.9%), from €300,000 to €358
- Services and other goods -€159,904
no longer reported in 2025 (was €159,904)
- Turnover -€126,400
no longer reported in 2025 (was €126,400)
- Gross operating margin +€12,590
new in 2025: €12,590
- Other operating income -€6,338
no longer reported in 2025 (was €6,338)
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 | €1,252,654 | €1,181,083 | -€71,571 | -5.7% |
| Fixed assets | 21/28 | €688,936 | €668,731 | -€20,205 | -2.9% |
| Tangible fixed assets | 22/27 | €85,735 | €65,530 | -€20,205 | -23.6% |
| Furniture and vehicles | 24 | €85,735 | €65,530 | -€20,205 | -23.6% |
| Financial fixed assets | 28 | €603,201 | €603,201 | = | 0.0% |
| Affiliated companies | 280/1 | €602,697 | - | -€602,697 | |
| Participating interests | 280 | €602,697 | - | -€602,697 | |
| Companies linked by participating interests | 282/3 | €504 | - | -€504 | |
| Participating interests | 282 | €504 | - | -€504 | |
| Current assets | 29/58 | €563,718 | €512,352 | -€51,365 | -9.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €514,466 | €352,839 | -€161,627 | -31.4% |
| Trade receivables | 40 | €12,100 | €12,100 | = | 0.0% |
| Other amounts receivable | 41 | €502,366 | €340,739 | -€161,627 | -32.2% |
| Cash at bank and in hand | 54/58 | €46,772 | €156,588 | +€109,816 | +234.8% |
| Deferred charges and accrued income | 490/1 | €2,479 | €2,925 | +€446 | +18.0% |
| Total equity and liabilities | 10/49 | €1,252,654 | €1,181,083 | -€71,571 | -5.7% |
| Equity | 10/15 | €1,127,224 | €1,115,346 | -€11,878 | -1.1% |
| Contributions | 10/11 | €274,550 | €274,550 | = | 0.0% |
| Capital | 10 | €274,550 | €274,550 | = | 0.0% |
| Issued capital | 100 | €274,550 | €274,550 | = | 0.0% |
| Reserves | 13 | €852,255 | €840,255 | -€12,000 | -1.4% |
| Non-distributable reserves | 130/1 | €27,455 | €27,455 | = | 0.0% |
| Legal reserve | 130 | €27,455 | €27,455 | = | 0.0% |
| Distributable reserves | 133 | €824,800 | €812,800 | -€12,000 | -1.5% |
| Profit (loss) carried forward | 14 | €419 | €541 | +€122 | +29.0% |
| Amounts payable | 17/49 | €125,430 | €65,738 | -€59,692 | -47.6% |
| Amounts payable after more than one year | 17 | €51,428 | €28,571 | -€22,857 | -44.4% |
| Financial debts | 170/4 | €51,428 | €28,571 | -€22,857 | -44.4% |
| Credit institutions | 173 | €51,428 | - | -€51,428 | |
| Other loans | 174 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €74,002 | €37,167 | -€36,835 | -49.8% |
| Current portion of amounts payable after more than one year | 42 | €22,857 | €22,857 | = | 0.0% |
| Trade debts | 44 | €50,252 | €7,019 | -€43,233 | -86.0% |
| Suppliers | 440/4 | €50,252 | €7,019 | -€43,233 | -86.0% |
| Taxes, remuneration and social security | 45 | €894 | €7,291 | +€6,397 | +715.8% |
| Taxes | 450/3 | €894 | €7,291 | +€6,397 | +715.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Operating income | 70/76A | €132,738 | - | -€132,738 | |
| Turnover | 70 | €126,400 | - | -€126,400 | |
| Other operating income | 74 | €6,338 | - | -€6,338 | |
| Operating charges | 60/66A | €176,508 | - | -€176,508 | |
| Services and other goods | 61 | €159,904 | - | -€159,904 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,292 | €20,205 | +€4,913 | +32.1% |
| Other operating charges | 640/8 | €1,312 | €1,529 | +€216 | +16.5% |
| Gross operating margin | 9900 | - | €12,590 | +€12,590 | |
| Operating profit (loss) | 9901 | -€43,771 | -€9,144 | +€34,627 | +79.1% |
| Financial income | 75/76B | €300,000 | €358 | -€299,642 | -99.9% |
| Recurring financial income | 75 | €300,000 | €358 | -€299,642 | -99.9% |
| Income from financial fixed assets | 750 | €300,000 | - | -€300,000 | |
| Financial charges | 65/66B | €2,727 | €2,767 | +€40 | +1.5% |
| Recurring financial charges | 65 | €2,727 | €2,767 | +€40 | +1.5% |
| Debt charges | 650 | €2,727 | - | -€2,727 | |
| Profit (loss) for the period before taxes | 9903 | €253,502 | -€11,553 | -€265,055 | |
| Income taxes | 67/77 | €634 | €325 | -€309 | -48.7% |
| Taxes | 670/3 | €634 | - | -€634 | |
| Profit (loss) for the period | 9904 | €252,868 | -€11,878 | -€264,747 | |
| Profit (loss) for the period to be appropriated | 9905 | €252,868 | -€11,878 | -€264,747 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.