DECAFIL: 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.
DECAFIL
Largest movements
- Cash -€8,107
down €8,107 (-53.0%), from €15,308 to €7,201
mainly Trade debts (-€8,571) and Investment in fixed assets (net) (-€3,531)
- Stocks and contracts -€2,519
down €2,519 (-42.0%), from €5,991 to €3,472
- Tangible fixed assets +€1,364
up €1,364 (+50.4%), from €2,704 to €4,069
of which Furniture and vehicles: +€2,383
- Deferred charges and accrued income -€890
down €890 (-35.0%), from €2,543 to €1,653
- Receivables within one year -€599
down €599 (-30.6%), from €1,956 to €1,357
of which Trade receivables: -€522
- Trade debts -€8,571
down €8,571 (-85.3%), from €10,048 to €1,476
- Profit (loss) carried forward -€3,450
down €3,450 (-44.0%), from -€7,840 to -€11,290
- Other debts +€1,677
up €1,677 (+8.1%), from €20,782 to €22,458
- Tax, wage and social debts -€416
down €416 (-5.9%), from €7,014 to €6,598
of which Remuneration and social security: -€4,166
- Gross operating margin -€1,170
down €1,170 (-7.8%), from €14,928 to €13,758
- Other operating charges +€1,134
up €1,134 (+526.0%), from €216 to €1,350
- Financial charges -€1,061
down €1,061 (-32.5%), from €3,268 to €2,208
- Depreciation +€424
up €424 (+24.4%), from €1,743 to €2,167
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 | €33,002 | €22,251 | -€10,751 | -32.6% |
| Fixed assets | 21/28 | €7,204 | €8,569 | +€1,364 | +18.9% |
| Tangible fixed assets | 22/27 | €2,704 | €4,069 | +€1,364 | +50.4% |
| Plant, machinery and equipment | 23 | €2,199 | €1,180 | -€1,019 | -46.3% |
| Furniture and vehicles | 24 | €505 | €2,888 | +€2,383 | +471.7% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €25,798 | €13,683 | -€12,115 | -47.0% |
| Stocks and contracts in progress | 3 | €5,991 | €3,472 | -€2,519 | -42.0% |
| Stocks | 30/36 | €5,991 | €3,472 | -€2,519 | -42.0% |
| Amounts receivable within one year | 40/41 | €1,956 | €1,357 | -€599 | -30.6% |
| Trade receivables | 40 | €1,874 | €1,352 | -€522 | -27.8% |
| Other amounts receivable | 41 | €82 | €5 | -€78 | -94.2% |
| Cash at bank and in hand | 54/58 | €15,308 | €7,201 | -€8,107 | -53.0% |
| Deferred charges and accrued income | 490/1 | €2,543 | €1,653 | -€890 | -35.0% |
| Total equity and liabilities | 10/49 | €33,002 | €22,251 | -€10,751 | -32.6% |
| Equity | 10/15 | -€4,840 | -€8,290 | -€3,450 | -71.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,840 | -€11,290 | -€3,450 | -44.0% |
| Amounts payable | 17/49 | €37,843 | €30,541 | -€7,302 | -19.3% |
| Amounts payable within one year | 42/48 | €37,843 | €30,532 | -€7,310 | -19.3% |
| Trade debts | 44 | €10,048 | €1,476 | -€8,571 | -85.3% |
| Suppliers | 440/4 | €10,048 | €1,476 | -€8,571 | -85.3% |
| Taxes, remuneration and social security | 45 | €7,014 | €6,598 | -€416 | -5.9% |
| Taxes | 450/3 | - | €3,750 | +€3,750 | |
| Remuneration and social security | 454/9 | €7,014 | €2,848 | -€4,166 | -59.4% |
| Other amounts payable | 47/48 | €20,782 | €22,458 | +€1,677 | +8.1% |
| Accrued charges and deferred income | 492/3 | - | €9 | +€9 | |
| Remuneration, social security and pensions | 62 | €11,422 | €11,571 | +€148 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,743 | €2,167 | +€424 | +24.4% |
| Other operating charges | 640/8 | €216 | €1,350 | +€1,134 | +526.0% |
| Gross operating margin | 9900 | €14,928 | €13,758 | -€1,170 | -7.8% |
| Operating profit (loss) | 9901 | €1,547 | -€1,329 | -€2,876 | |
| Financial income | 75/76B | €47 | €87 | +€40 | +86.4% |
| Recurring financial income | 75 | €47 | €87 | +€40 | +86.4% |
| Financial charges | 65/66B | €3,268 | €2,208 | -€1,061 | -32.5% |
| Recurring financial charges | 65 | €3,268 | €2,208 | -€1,061 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,675 | -€3,450 | -€1,775 | -106.0% |
| Profit (loss) for the period | 9904 | -€1,675 | -€3,450 | -€1,775 | -106.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,675 | -€3,450 | -€1,775 | -106.0% |
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 30 September 2026 via checked.be.