DECACAR: 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.
What changed
DECACAR
NACE 46.711, Wholesale of cars and light vans (up to 3.5 tonnes)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€569
2024 · €122,117-€122,686
Equity
€351,697
2024 · €352,266-€569
Cash
€32,641
2024 · €29,597+€3,044
Balance sheet total
€837,826
2024 · €761,792+€76,035
Largest movements
Assets
- Stocks and contracts +€182,602
up €182,602 (+377.9%), from €48,326 to €230,928
- Receivables within one year -€61,200
down €61,200 (-66.9%), from €91,464 to €30,264
of which Other amounts receivable: -€64,177
- Tangible fixed assets -€53,055
down €53,055 (-9.0%), from €592,405 to €539,349
Equity and liabilities
- Short-term financial debts +€165,000
up €165,000 (+275.0%), from €60,000 to €225,000
- Current portion of long-term debt -€45,413
down €45,413 (-39.3%), from €115,575 to €70,162
- Debts after one year -€40,318
down €40,318 (-24.9%), from €161,786 to €121,468
Income statement
- Gross operating margin -€137,146
down €137,146 (-47.4%), from €289,340 to €152,194
- Taxes -€30,460
down €30,460 (-88.3%), from €34,490 to €4,030
- Depreciation +€17,071
up €17,071 (+24.0%), from €71,065 to €88,136
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.
Result 2024
€122,117
Gross operating margin
-€137,146
Staff costs
+€1,140
Depreciation
-€17,071
Other operating charges
+€491
Financial income
-€13
Financial charges
-€548
Taxes
+€30,460
Result 2025
-€569
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.
From operations
-€41,145
Investment
-€35,081
Financing
+€79,269
Cash 2024
€29,597
From operations (derived)
-€41,145
Net result for the year
-€569
Depreciation
+€88,136
Stocks and contracts
-€182,602
Receivables within one year
+€61,200
Deferred charges and accrued income
-€4,645
Provisions
-€2,768
Trade debts
-€2,107
Smaller working-capital items
-€188
Other debts
+€2,396
Investment (derived)
-€35,081
Investment in fixed assets (net)
-€35,081
Financing
+€79,269
Debts after one year
-€40,318
Current portion of long-term debt
-€45,413
Short-term financial debts
+€165,000
Cash 2025
€32,641
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €761,792 | €837,826 | +€76,035 | +10.0% |
| Fixed assets | 21/28 | €592,405 | €539,349 | -€53,055 | -9.0% |
| Tangible fixed assets | 22/27 | €592,405 | €539,349 | -€53,055 | -9.0% |
| Land and buildings | 22 | €274,061 | €256,509 | -€17,553 | -6.4% |
| Plant, machinery and equipment | 23 | €100,139 | €91,092 | -€9,048 | -9.0% |
| Furniture and vehicles | 24 | €18,746 | €14,425 | -€4,321 | -23.1% |
| Leasing and similar rights | 25 | €199,458 | €177,324 | -€22,134 | -11.1% |
| Current assets | 29/58 | €169,387 | €298,477 | +€129,090 | +76.2% |
| Stocks and contracts in progress | 3 | €48,326 | €230,928 | +€182,602 | +377.9% |
| Stocks | 30/36 | €48,326 | €230,928 | +€182,602 | +377.9% |
| Amounts receivable within one year | 40/41 | €91,464 | €30,264 | -€61,200 | -66.9% |
| Trade receivables | 40 | €9,747 | €12,724 | +€2,977 | +30.5% |
| Other amounts receivable | 41 | €81,716 | €17,540 | -€64,177 | -78.5% |
| Cash at bank and in hand | 54/58 | €29,597 | €32,641 | +€3,044 | +10.3% |
| Deferred charges and accrued income | 490/1 | - | €4,645 | +€4,645 | |
| Total equity and liabilities | 10/49 | €761,792 | €837,826 | +€76,035 | +10.0% |
| Equity | 10/15 | €352,266 | €351,697 | -€569 | -0.2% |
| Contributions | 10/11 | €141,232 | €141,232 | = | 0.0% |
| Reserves | 13 | €211,033 | €210,465 | -€569 | -0.3% |
| Tax-exempt reserves | 132 | €75,247 | €69,872 | -€5,375 | -7.1% |
| Distributable reserves | 133 | €135,786 | €140,592 | +€4,806 | +3.5% |
| Provisions and deferred taxes | 16 | €38,746 | €35,979 | -€2,768 | -7.1% |
| Deferred taxes | 168 | €38,746 | €35,979 | -€2,768 | -7.1% |
| Amounts payable | 17/49 | €370,779 | €450,150 | +€79,371 | +21.4% |
| Amounts payable after more than one year | 17 | €161,786 | €121,468 | -€40,318 | -24.9% |
| Financial debts | 170/4 | €161,786 | €121,468 | -€40,318 | -24.9% |
| Amounts payable within one year | 42/48 | €208,603 | €328,682 | +€120,079 | +57.6% |
| Current portion of amounts payable after more than one year | 42 | €115,575 | €70,162 | -€45,413 | -39.3% |
| Financial debts | 43 | €60,000 | €225,000 | +€165,000 | +275.0% |
| Credit institutions | 430/8 | €60,000 | €225,000 | +€165,000 | +275.0% |
| Trade debts | 44 | €28,838 | €26,731 | -€2,107 | -7.3% |
| Suppliers | 440/4 | €28,838 | €26,731 | -€2,107 | -7.3% |
| Taxes, remuneration and social security | 45 | €4,191 | €4,393 | +€202 | +4.8% |
| Taxes | 450/3 | €939 | €1,155 | +€216 | +23.0% |
| Remuneration and social security | 454/9 | €3,252 | €3,238 | -€14 | -0.4% |
| Other amounts payable | 47/48 | - | €2,396 | +€2,396 | |
| Accrued charges and deferred income | 492/3 | €390 | - | -€390 | |
| Remuneration, social security and pensions | 62 | €40,746 | €39,606 | -€1,140 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,065 | €88,136 | +€17,071 | +24.0% |
| Other operating charges | 640/8 | €6,861 | €6,370 | -€491 | -7.2% |
| Gross operating margin | 9900 | €289,340 | €152,194 | -€137,146 | -47.4% |
| Operating profit (loss) | 9901 | €170,668 | €18,082 | -€152,586 | -89.4% |
| Financial income | 75/76B | €13 | €0 | -€13 | -99.5% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -99.5% |
| Financial charges | 65/66B | €16,841 | €17,388 | +€548 | +3.3% |
| Recurring financial charges | 65 | €16,841 | €17,388 | +€548 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €153,839 | €694 | -€153,146 | -99.5% |
| Transfer from deferred taxes | 780 | €2,768 | €2,768 | = | 0.0% |
| Income taxes | 67/77 | €34,490 | €4,030 | -€30,460 | -88.3% |
| Profit (loss) for the period | 9904 | €122,117 | -€569 | -€122,686 | |
| Transfer from tax-exempt reserves | 789 | €5,375 | €5,375 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €127,492 | €4,806 | -€122,686 | -96.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.