DECADT CONSTRUCT: 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.
DECADT CONSTRUCT
Largest movements
- Tangible fixed assets -€66,686
down €66,686 (-40.0%), from €166,654 to €99,967
of which Plant, machinery and equipment: -€39,390
- Receivables within one year +€55,686
up €55,686 (+54.6%), from €101,923 to €157,609
of which Trade receivables: +€28,470
- Cash +€24,859
up €24,859 (+82.3%), from €30,214 to €55,073
mainly Depreciation (+€69,891) and Trade debts (+€30,193)
- Stocks and contracts -€7,672
down €7,672 (-3.3%), from €233,272 to €225,600
- Debts after one year -€44,000
down €44,000 (-34.9%), from €126,000 to €82,000
- Trade debts +€30,193
up €30,193 (+26.7%), from €113,240 to €143,433
- Reserves +€24,198
up €24,198 (+14.2%), from €170,971 to €195,169
- Other debts +€16,484
up €16,484 (+279%), from €5,901 to €22,385
- Tax, wage and social debts -€15,603
down €15,603 (-21.2%), from €73,715 to €58,113
of which Remuneration and social security: -€15,878
- Gross operating margin -€33,155
down €33,155 (-5.0%), from €669,765 to €636,610
- Taxes -€8,124
down €8,124 (-46.7%), from €17,407 to €9,283
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 | €534,827 | €546,100 | +€11,272 | +2.1% |
| Fixed assets | 21/28 | €166,654 | €99,968 | -€66,686 | -40.0% |
| Intangible fixed assets | 21 | €1 | €1 | -€0 | -12.5% |
| Tangible fixed assets | 22/27 | €166,654 | €99,967 | -€66,686 | -40.0% |
| Land and buildings | 22 | €35,135 | €24,576 | -€10,559 | -30.1% |
| Plant, machinery and equipment | 23 | €100,368 | €60,978 | -€39,390 | -39.2% |
| Furniture and vehicles | 24 | €31,150 | €14,413 | -€16,737 | -53.7% |
| Current assets | 29/58 | €368,173 | €446,132 | +€77,959 | +21.2% |
| Stocks and contracts in progress | 3 | €233,272 | €225,600 | -€7,672 | -3.3% |
| Stocks | 30/36 | €233,272 | €225,600 | -€7,672 | -3.3% |
| Amounts receivable within one year | 40/41 | €101,923 | €157,609 | +€55,686 | +54.6% |
| Trade receivables | 40 | €50,207 | €78,677 | +€28,470 | +56.7% |
| Other amounts receivable | 41 | €51,716 | €78,932 | +€27,216 | +52.6% |
| Cash at bank and in hand | 54/58 | €30,214 | €55,073 | +€24,859 | +82.3% |
| Deferred charges and accrued income | 490/1 | €2,763 | €7,849 | +€5,086 | +184% |
| Total equity and liabilities | 10/49 | €534,827 | €546,100 | +€11,272 | +2.1% |
| Equity | 10/15 | €173,971 | €198,169 | +€24,198 | +13.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €170,971 | €195,169 | +€24,198 | +14.2% |
| Distributable reserves | 133 | €170,971 | €195,169 | +€24,198 | +14.2% |
| Amounts payable | 17/49 | €360,856 | €347,931 | -€12,925 | -3.6% |
| Amounts payable after more than one year | 17 | €126,000 | €82,000 | -€44,000 | -34.9% |
| Financial debts | 170/4 | €126,000 | €82,000 | -€44,000 | -34.9% |
| Amounts payable within one year | 42/48 | €234,856 | €265,931 | +€31,075 | +13.2% |
| Current portion of amounts payable after more than one year | 42 | €42,000 | €42,000 | = | 0.0% |
| Trade debts | 44 | €113,240 | €143,433 | +€30,193 | +26.7% |
| Suppliers | 440/4 | €113,240 | €143,433 | +€30,193 | +26.7% |
| Taxes, remuneration and social security | 45 | €73,715 | €58,113 | -€15,603 | -21.2% |
| Taxes | 450/3 | €9,871 | €10,147 | +€275 | +2.8% |
| Remuneration and social security | 454/9 | €63,844 | €47,966 | -€15,878 | -24.9% |
| Other amounts payable | 47/48 | €5,901 | €22,385 | +€16,484 | +279% |
| Remuneration, social security and pensions | 62 | €526,968 | €529,431 | +€2,462 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,453 | €69,891 | +€2,438 | +3.6% |
| Other operating charges | 640/8 | €1,824 | €1,199 | -€625 | -34.3% |
| Gross operating margin | 9900 | €669,765 | €636,610 | -€33,155 | -5.0% |
| Operating profit (loss) | 9901 | €73,520 | €36,090 | -€37,430 | -50.9% |
| Financial income | 75/76B | €1,502 | €4,917 | +€3,416 | +227% |
| Recurring financial income | 75 | €1,502 | €4,917 | +€3,416 | +227% |
| Financial charges | 65/66B | €6,843 | €7,526 | +€683 | +10.0% |
| Recurring financial charges | 65 | €6,843 | €7,526 | +€683 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €68,178 | €33,481 | -€34,697 | -50.9% |
| Income taxes | 67/77 | €17,407 | €9,283 | -€8,124 | -46.7% |
| Profit (loss) for the period | 9904 | €50,771 | €24,198 | -€26,573 | -52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €50,771 | €24,198 | -€26,573 | -52.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.