DECABO: 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.
DECABO
Largest movements
- Cash +€108,221
up €108,221 (+114%), from €95,260 to €203,481
mainly Net result for the year (+€40,263) and Receivables within one year (+€28,029)
- Receivables within one year -€28,029
down €28,029 (-34.4%), from €81,480 to €53,451
of which Trade receivables: -€30,011
- Tangible fixed assets -€15,451
down €15,451 (-15.9%), from €97,142 to €81,690
of which Plant, machinery and equipment: -€17,625
- Reserves +€31,295
up €31,295 (+20.5%), from €152,722 to €184,016
- Other debts +€14,998
up €14,998 (+30.0%), from €49,946 to €64,944
- Trade debts +€10,380
up €10,380 (+50.2%), from €20,664 to €31,045
- Tax, wage and social debts +€6,860
up €6,860 (+90.8%), from €7,555 to €14,415
of which Taxes: +€4,777
- Gross operating margin +€19,157
up €19,157 (+31.6%), from €60,569 to €79,726
- Depreciation -€4,373
down €4,373 (-17.2%), from €25,494 to €21,121
- Taxes +€3,527
up €3,527 (+49.7%), from €7,095 to €10,622
- Financial charges +€2,161
up €2,161 (+56.9%), from €3,799 to €5,960
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 | €276,150 | €341,951 | +€65,801 | +23.8% |
| Fixed assets | 21/28 | €97,142 | €81,690 | -€15,451 | -15.9% |
| Tangible fixed assets | 22/27 | €97,142 | €81,690 | -€15,451 | -15.9% |
| Plant, machinery and equipment | 23 | €65,586 | €47,961 | -€17,625 | -26.9% |
| Furniture and vehicles | 24 | €1,282 | €864 | -€418 | -32.6% |
| Other tangible fixed assets | 26 | €30,273 | €32,865 | +€2,592 | +8.6% |
| Current assets | 29/58 | €179,008 | €260,261 | +€81,253 | +45.4% |
| Amounts receivable within one year | 40/41 | €81,480 | €53,451 | -€28,029 | -34.4% |
| Trade receivables | 40 | €78,805 | €48,794 | -€30,011 | -38.1% |
| Other amounts receivable | 41 | €2,675 | €4,657 | +€1,982 | +74.1% |
| Cash at bank and in hand | 54/58 | €95,260 | €203,481 | +€108,221 | +114% |
| Deferred charges and accrued income | 490/1 | €2,268 | €3,329 | +€1,061 | +46.8% |
| Total equity and liabilities | 10/49 | €276,150 | €341,951 | +€65,801 | +23.8% |
| Equity | 10/15 | €171,322 | €202,616 | +€31,295 | +18.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €152,722 | €184,016 | +€31,295 | +20.5% |
| Distributable reserves | 133 | €152,722 | €184,016 | +€31,295 | +20.5% |
| Amounts payable | 17/49 | €104,828 | €139,335 | +€34,507 | +32.9% |
| Amounts payable after more than one year | 17 | €18,600 | €18,600 | = | 0.0% |
| Financial debts | 170/4 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €78,165 | €110,403 | +€32,238 | +41.2% |
| Trade debts | 44 | €20,664 | €31,045 | +€10,380 | +50.2% |
| Suppliers | 440/4 | €20,664 | €31,045 | +€10,380 | +50.2% |
| Taxes, remuneration and social security | 45 | €7,555 | €14,415 | +€6,860 | +90.8% |
| Taxes | 450/3 | €7,555 | €12,332 | +€4,777 | +63.2% |
| Remuneration and social security | 454/9 | - | €2,083 | +€2,083 | |
| Other amounts payable | 47/48 | €49,946 | €64,944 | +€14,998 | +30.0% |
| Accrued charges and deferred income | 492/3 | €8,063 | €10,332 | +€2,268 | +28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,494 | €21,121 | -€4,373 | -17.2% |
| Other operating charges | 640/8 | €1,240 | €1,784 | +€544 | +43.9% |
| Gross operating margin | 9900 | €60,569 | €79,726 | +€19,157 | +31.6% |
| Operating profit (loss) | 9901 | €33,834 | €56,821 | +€22,986 | +67.9% |
| Financial income | 75/76B | €0 | €25 | +€25 | +62,425% |
| Recurring financial income | 75 | €0 | €25 | +€25 | +62,425% |
| Financial charges | 65/66B | €3,799 | €5,960 | +€2,161 | +56.9% |
| Recurring financial charges | 65 | €3,799 | €5,960 | +€2,161 | +56.9% |
| Profit (loss) for the period before taxes | 9903 | €30,035 | €50,885 | +€20,850 | +69.4% |
| Income taxes | 67/77 | €7,095 | €10,622 | +€3,527 | +49.7% |
| Profit (loss) for the period | 9904 | €22,940 | €40,263 | +€17,323 | +75.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,940 | €40,263 | +€17,323 | +75.5% |
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 16 October 2026 via checked.be.