DECABO: 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.
DECABO
Largest movements
- Tangible fixed assets +€226,493
up €226,493 (+48.9%), from €462,762 to €689,254
- Cash +€42,096
up €42,096 (+666.4%), from €6,317 to €48,414
mainly Other debts (+€306,400) and Depreciation (+€41,764)
- Receivables within one year -€10,750
down €10,750 (-91.8%), from €11,709 to €959
of which Trade receivables: -€10,750
- Other debts +€306,400
up €306,400 (+137.0%), from €223,630 to €530,030
- Debts after one year -€56,569
down €56,569 (-36.9%), from €153,160 to €96,591
of which Financial debts: -€57,049
- Profit (loss) carried forward +€14,077
up €14,077 (+24.3%), from €58,024 to €72,101
- Depreciation +€25,062
up €25,062 (+150.0%), from €16,702 to €41,764
- Gross operating margin +€13,965
up €13,965 (+23.8%), from €58,559 to €72,524
- Financial charges -€4,900
down €4,900 (-40.8%), from €12,021 to €7,121
- Taxes -€1,209
down €1,209 (-19.0%), from €6,379 to €5,170
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 | €481,688 | €738,627 | +€256,939 | +53.3% |
| Fixed assets | 21/28 | €462,762 | €689,254 | +€226,493 | +48.9% |
| Tangible fixed assets | 22/27 | €462,762 | €689,254 | +€226,493 | +48.9% |
| Land and buildings | 22 | €462,762 | €689,254 | +€226,493 | +48.9% |
| Current assets | 29/58 | €18,926 | €49,373 | +€30,446 | +160.9% |
| Amounts receivable within one year | 40/41 | €11,709 | €959 | -€10,750 | -91.8% |
| Trade receivables | 40 | €11,571 | €821 | -€10,750 | -92.9% |
| Other amounts receivable | 41 | €138 | €138 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,317 | €48,414 | +€42,096 | +666.4% |
| Deferred charges and accrued income | 490/1 | €900 | - | -€900 | |
| Total equity and liabilities | 10/49 | €481,688 | €738,627 | +€256,939 | +53.3% |
| Equity | 10/15 | €78,476 | €92,552 | +€14,077 | +17.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,024 | €72,101 | +€14,077 | +24.3% |
| Amounts payable | 17/49 | €403,212 | €646,075 | +€242,863 | +60.2% |
| Amounts payable after more than one year | 17 | €153,160 | €96,591 | -€56,569 | -36.9% |
| Financial debts | 170/4 | €149,440 | €92,391 | -€57,049 | -38.2% |
| Other amounts payable | 178/9 | €3,720 | €4,200 | +€480 | +12.9% |
| Amounts payable within one year | 42/48 | €241,668 | €545,097 | +€303,429 | +125.6% |
| Current portion of amounts payable after more than one year | 42 | €9,749 | €9,822 | +€72 | +0.7% |
| Trade debts | 44 | €4,410 | - | -€4,410 | |
| Suppliers | 440/4 | €4,410 | - | -€4,410 | |
| Taxes, remuneration and social security | 45 | €3,879 | €5,245 | +€1,366 | +35.2% |
| Taxes | 450/3 | €3,879 | €5,245 | +€1,366 | +35.2% |
| Other amounts payable | 47/48 | €223,630 | €530,030 | +€306,400 | +137.0% |
| Accrued charges and deferred income | 492/3 | €8,384 | €4,387 | -€3,997 | -47.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,702 | €41,764 | +€25,062 | +150.0% |
| Other operating charges | 640/8 | €4,484 | €4,539 | +€55 | +1.2% |
| Gross operating margin | 9900 | €58,559 | €72,524 | +€13,965 | +23.8% |
| Operating profit (loss) | 9901 | €37,372 | €26,220 | -€11,152 | -29.8% |
| Financial income | 75/76B | €190 | €147 | -€43 | -22.5% |
| Recurring financial income | 75 | €190 | €147 | -€43 | -22.5% |
| Financial charges | 65/66B | €12,021 | €7,121 | -€4,900 | -40.8% |
| Recurring financial charges | 65 | €12,021 | €7,121 | -€4,900 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | €25,541 | €19,246 | -€6,295 | -24.6% |
| Income taxes | 67/77 | €6,379 | €5,170 | -€1,209 | -19.0% |
| Profit (loss) for the period | 9904 | €19,163 | €14,077 | -€5,086 | -26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,163 | €14,077 | -€5,086 | -26.5% |
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.