DECADAM: 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
DECADAM
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€195,601
2024 · -€54,752-€140,848
Equity
€768,426
2024 · €964,027-€195,601
Cash
€7,637
2024 · €11,429-€3,792
Balance sheet total
€3.3m
2024 · €1.7m+€1.6m
Largest movements
Assets
- Financial fixed assets +€1.7m
new in 2025: €1.7m
- Tangible fixed assets -€116,357
down €116,357 (-7.0%), from €1.7m to €1.6m
of which Land and buildings: -€131,921
Equity and liabilities
- Debts after one year +€1.5m
up €1.5m (+527.1%), from €278,806 to €1.7m
- Other debts +€238,652
up €238,652 (+79.8%), from €299,023 to €537,675
- Profit (loss) carried forward -€187,459
down €187,459 (-24.9%), from €752,861 to €565,403
- Current portion of long-term debt +€96,672
up €96,672 (+81.4%), from €118,770 to €215,442
Income statement
- Gross operating margin -€204,556
down €204,556 (-97.2%), from €210,389 to €5,833
- Staff costs -€61,599
no longer reported in 2025 (was €61,599)
- Taxes -€13,352
down €13,352, from €6,519 to -€6,833
- Financial charges +€10,547
up €10,547 (+59.1%), from €17,858 to €28,405
- Depreciation +€4,183
up €4,183 (+2.5%), from €167,236 to €171,420
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
-€54,752
Gross operating margin
-€204,556
Staff costs
+€61,599
Depreciation
-€4,183
Other operating charges
+€4,114
Financial income
-€48
Financial charges
-€10,547
Taxes
+€13,352
Deferred taxes and other
-€579
Result 2025
-€195,601
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
+€140,262
Investment
-€1.7m
Financing
+€1.6m
Cash 2024
€11,429
From operations (derived)
+€140,262
Net result for the year
-€195,601
Depreciation
+€171,420
Receivables within one year
-€9,339
Deferred charges and accrued income
-€32,299
Smaller working-capital items
-€3,095
Trade debts
-€21,099
Tax, wage and social debts
-€8,376
Other debts
+€238,652
Investment (derived)
-€1.7m
Investment in fixed assets (net)
-€1.7m
Financing
+€1.6m
Debts after one year
+€1.5m
Current portion of long-term debt
+€96,672
Short-term financial debts
+€24,750
Cash 2025
€7,637
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,705,082 | €3,306,570 | +€1.6m | +93.9% |
| Fixed assets | 21/28 | €1,669,323 | €3,232,965 | +€1.6m | +93.7% |
| Tangible fixed assets | 22/27 | €1,669,323 | €1,552,965 | -€116,357 | -7.0% |
| Land and buildings | 22 | €1,590,237 | €1,458,316 | -€131,921 | -8.3% |
| Plant, machinery and equipment | 23 | €61,834 | €67,201 | +€5,367 | +8.7% |
| Furniture and vehicles | 24 | €17,252 | €27,449 | +€10,197 | +59.1% |
| Financial fixed assets | 28 | - | €1,680,000 | +€1.7m | |
| Current assets | 29/58 | €35,759 | €73,604 | +€37,845 | +105.8% |
| Stocks and contracts in progress | 3 | €9,872 | €9,872 | = | 0.0% |
| Stocks | 30/36 | €9,872 | €9,872 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,451 | €10,790 | +€9,339 | +643.7% |
| Trade receivables | 40 | €1,076 | €10,790 | +€9,713 | +902.5% |
| Other amounts receivable | 41 | €375 | - | -€375 | |
| Cash at bank and in hand | 54/58 | €11,429 | €7,637 | -€3,792 | -33.2% |
| Deferred charges and accrued income | 490/1 | €13,007 | €45,306 | +€32,299 | +248.3% |
| Total equity and liabilities | 10/49 | €1,705,082 | €3,306,570 | +€1.6m | +93.9% |
| Equity | 10/15 | €964,027 | €768,426 | -€195,601 | -20.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €190,705 | €182,564 | -€8,142 | -4.3% |
| Tax-exempt reserves | 132 | €19,205 | €11,064 | -€8,142 | -42.4% |
| Distributable reserves | 133 | €171,500 | €171,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €752,861 | €565,403 | -€187,459 | -24.9% |
| Provisions and deferred taxes | 16 | €6,401 | €3,687 | -€2,714 | -42.4% |
| Deferred taxes | 168 | €6,401 | €3,687 | -€2,714 | -42.4% |
| Amounts payable | 17/49 | €734,654 | €2,534,457 | +€1.8m | +245.0% |
| Amounts payable after more than one year | 17 | €278,806 | €1,748,392 | +€1.5m | +527.1% |
| Financial debts | 170/4 | €278,806 | €1,748,392 | +€1.5m | +527.1% |
| Amounts payable within one year | 42/48 | €455,467 | €786,065 | +€330,598 | +72.6% |
| Current portion of amounts payable after more than one year | 42 | €118,770 | €215,442 | +€96,672 | +81.4% |
| Financial debts | 43 | €250 | €25,000 | +€24,750 | +9900.0% |
| Credit institutions | 430/8 | €250 | €25,000 | +€24,750 | +9900.0% |
| Trade debts | 44 | €21,497 | €398 | -€21,099 | -98.1% |
| Suppliers | 440/4 | €21,497 | €398 | -€21,099 | -98.1% |
| Taxes, remuneration and social security | 45 | €15,926 | €7,550 | -€8,376 | -52.6% |
| Taxes | 450/3 | €9,597 | €1,574 | -€8,023 | -83.6% |
| Remuneration and social security | 454/9 | €6,329 | €5,976 | -€353 | -5.6% |
| Other amounts payable | 47/48 | €299,023 | €537,675 | +€238,652 | +79.8% |
| Accrued charges and deferred income | 492/3 | €381 | - | -€381 | |
| Remuneration, social security and pensions | 62 | €61,599 | - | -€61,599 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €167,236 | €171,420 | +€4,183 | +2.5% |
| Other operating charges | 640/8 | €15,280 | €11,166 | -€4,114 | -26.9% |
| Gross operating margin | 9900 | €210,389 | €5,833 | -€204,556 | -97.2% |
| Operating profit (loss) | 9901 | -€33,727 | -€176,753 | -€143,026 | -424.1% |
| Financial income | 75/76B | €59 | €11 | -€48 | -81.3% |
| Recurring financial income | 75 | €59 | €11 | -€48 | -81.3% |
| Financial charges | 65/66B | €17,858 | €28,405 | +€10,547 | +59.1% |
| Recurring financial charges | 65 | €17,858 | €28,405 | +€10,547 | +59.1% |
| Profit (loss) for the period before taxes | 9903 | -€51,526 | -€205,148 | -€153,621 | -298.1% |
| Transfer from deferred taxes | 780 | €3,293 | €2,714 | -€579 | -17.6% |
| Income taxes | 67/77 | €6,519 | -€6,833 | -€13,352 | |
| Profit (loss) for the period | 9904 | -€54,752 | -€195,601 | -€140,848 | -257.2% |
| Transfer from tax-exempt reserves | 789 | €9,879 | €8,142 | -€1,737 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,874 | -€187,459 | -€142,585 | -317.7% |
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 29 September 2026 via checked.be.