DECAFLO: 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.
DECAFLO
Largest movements
- Intangible fixed assets -€21,000
down €21,000 (-21.1%), from €99,721 to €78,721
- Receivables within one year +€10,790
up €10,790 (+257.9%), from €4,183 to €14,974
of which Trade receivables: +€12,100
- Tangible fixed assets -€2,976
down €2,976 (-25.6%), from €11,611 to €8,635
of which Furniture and vehicles: -€3,541
- Cash -€2,519
down €2,519 (-3.3%), from €76,638 to €74,119
mainly Other debts (-€61,382) and Receivables within one year (-€10,790)
- Other debts -€61,382
down €61,382 (-100.0%), from €61,382 to €0
- Debts after one year +€40,921
up €40,921 (+36.5%), from €112,264 to €153,185
- Reserves +€11,715
up €11,715, from €0 to €11,715
- Tax, wage and social debts -€7,630
down €7,630 (-60.4%), from €12,633 to €5,004
of which Taxes: -€7,630
- Gross operating margin -€9,093
down €9,093 (-15.8%), from €57,575 to €48,482
- Depreciation +€4,692
up €4,692 (+20.9%), from €22,448 to €27,140
- Taxes -€3,559
down €3,559 (-32.8%), from €10,843 to €7,284
- Financial charges +€1,062
up €1,062 (+313.9%), from €338 to €1,401
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 | €192,800 | €178,333 | -€14,467 | -7.5% |
| Fixed assets | 21/28 | €111,332 | €87,356 | -€23,976 | -21.5% |
| Intangible fixed assets | 21 | €99,721 | €78,721 | -€21,000 | -21.1% |
| Tangible fixed assets | 22/27 | €11,611 | €8,635 | -€2,976 | -25.6% |
| Furniture and vehicles | 24 | €9,018 | €5,477 | -€3,541 | -39.3% |
| Other tangible fixed assets | 26 | €2,592 | €3,158 | +€565 | +21.8% |
| Current assets | 29/58 | €81,468 | €90,977 | +€9,509 | +11.7% |
| Amounts receivable within one year | 40/41 | €4,183 | €14,974 | +€10,790 | +257.9% |
| Trade receivables | 40 | - | €12,100 | +€12,100 | |
| Other amounts receivable | 41 | €4,183 | €2,874 | -€1,310 | -31.3% |
| Cash at bank and in hand | 54/58 | €76,638 | €74,119 | -€2,519 | -3.3% |
| Deferred charges and accrued income | 490/1 | €647 | €1,884 | +€1,238 | +191.4% |
| Total equity and liabilities | 10/49 | €192,800 | €178,333 | -€14,467 | -7.5% |
| Equity | 10/15 | €5,000 | €16,715 | +€11,715 | +234.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €0 | €11,715 | +€11,715 | |
| Distributable reserves | 133 | €0 | €11,715 | +€11,715 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €187,800 | €161,618 | -€26,181 | -13.9% |
| Amounts payable after more than one year | 17 | €112,264 | €153,185 | +€40,921 | +36.5% |
| Other amounts payable | 178/9 | €112,264 | €153,185 | +€40,921 | +36.5% |
| Amounts payable within one year | 42/48 | €75,536 | €8,433 | -€67,103 | -88.8% |
| Trade debts | 44 | €1,520 | €3,429 | +€1,909 | +125.6% |
| Suppliers | 440/4 | €1,520 | €3,429 | +€1,909 | +125.6% |
| Taxes, remuneration and social security | 45 | €12,633 | €5,004 | -€7,630 | -60.4% |
| Taxes | 450/3 | €12,633 | €5,004 | -€7,630 | -60.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €61,382 | €0 | -€61,382 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,448 | €27,140 | +€4,692 | +20.9% |
| Other operating charges | 640/8 | €427 | €988 | +€560 | +131.1% |
| Gross operating margin | 9900 | €57,575 | €48,482 | -€9,093 | -15.8% |
| Operating profit (loss) | 9901 | €34,699 | €20,354 | -€14,346 | -41.3% |
| Financial income | 75/76B | €64 | €46 | -€18 | -28.0% |
| Recurring financial income | 75 | €64 | €46 | -€18 | -28.0% |
| Financial charges | 65/66B | €338 | €1,401 | +€1,062 | +313.9% |
| Recurring financial charges | 65 | €338 | €1,401 | +€1,062 | +313.9% |
| Profit (loss) for the period before taxes | 9903 | €34,424 | €18,998 | -€15,426 | -44.8% |
| Income taxes | 67/77 | €10,843 | €7,284 | -€3,559 | -32.8% |
| Profit (loss) for the period | 9904 | €23,582 | €11,715 | -€11,867 | -50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,582 | €11,715 | -€11,867 | -50.3% |
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.