DECAFONIA: 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.
DECAFONIA
Largest movements
- Cash +€27,694
up €27,694 (+191.8%), from €14,442 to €42,136
mainly Other debts (+€30,064) and Depreciation (+€22,639)
- Receivables within one year -€16,863
down €16,863 (-43.8%), from €38,534 to €21,671
of which Trade receivables: -€17,763
- Tangible fixed assets -€6,885
down €6,885 (-12.9%), from €53,397 to €46,512
of which Furniture and vehicles: -€6,846
- Reserves -€31,646
down €31,646 (-51.4%), from €61,615 to €29,970
of which Distributable reserves: -€29,646
- Other debts +€30,064
up €30,064, from €0 to €30,064
- Debts after one year -€9,043
down €9,043 (-61.0%), from €14,829 to €5,786
- Tax, wage and social debts +€8,993
up €8,993 (+68.3%), from €13,168 to €22,162
of which Taxes: +€5,661
- Profit (loss) carried forward +€5,465
up €5,465 (+45.4%), from -€12,045 to -€6,580
- Gross operating margin +€5,254
up €5,254 (+7.0%), from €74,883 to €80,137
- Staff costs +€4,329
up €4,329 (+11.3%), from €38,362 to €42,691
- Taxes +€1,949
up €1,949 (+41.5%), from €4,698 to €6,647
- Financial charges -€1,833
down €1,833 (-48.4%), from €3,788 to €1,955
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 | €121,074 | €126,092 | +€5,018 | +4.1% |
| Fixed assets | 21/28 | €53,397 | €46,512 | -€6,885 | -12.9% |
| Tangible fixed assets | 22/27 | €53,397 | €46,512 | -€6,885 | -12.9% |
| Land and buildings | 22 | €6,092 | €4,730 | -€1,362 | -22.4% |
| Plant, machinery and equipment | 23 | €27,967 | €29,290 | +€1,323 | +4.7% |
| Furniture and vehicles | 24 | €19,338 | €12,492 | -€6,846 | -35.4% |
| Current assets | 29/58 | €67,678 | €79,580 | +€11,902 | +17.6% |
| Amounts receivable within one year | 40/41 | €38,534 | €21,671 | -€16,863 | -43.8% |
| Trade receivables | 40 | €23,090 | €5,326 | -€17,763 | -76.9% |
| Other amounts receivable | 41 | €15,445 | €16,345 | +€900 | +5.8% |
| Current investments | 50/53 | €12,067 | €12,067 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,442 | €42,136 | +€27,694 | +191.8% |
| Deferred charges and accrued income | 490/1 | €2,634 | €3,706 | +€1,072 | +40.7% |
| Total equity and liabilities | 10/49 | €121,074 | €126,092 | +€5,018 | +4.1% |
| Equity | 10/15 | €69,571 | €43,390 | -€26,181 | -37.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €61,615 | €29,970 | -€31,646 | -51.4% |
| Non-distributable reserves | 130/1 | €2,000 | €0 | -€2,000 | -100.0% |
| Reserves not available under the articles | 1311 | €2,000 | €0 | -€2,000 | -100.0% |
| Distributable reserves | 133 | €59,615 | €29,970 | -€29,646 | -49.7% |
| Profit (loss) carried forward | 14 | -€12,045 | -€6,580 | +€5,465 | +45.4% |
| Amounts payable | 17/49 | €51,504 | €82,702 | +€31,199 | +60.6% |
| Amounts payable after more than one year | 17 | €14,829 | €5,786 | -€9,043 | -61.0% |
| Financial debts | 170/4 | €14,829 | €5,786 | -€9,043 | -61.0% |
| Amounts payable within one year | 42/48 | €36,674 | €76,916 | +€40,242 | +109.7% |
| Current portion of amounts payable after more than one year | 42 | €19,482 | €16,762 | -€2,720 | -14.0% |
| Financial debts | 43 | - | €2,487 | +€2,487 | |
| Credit institutions | 430/8 | - | €2,487 | +€2,487 | |
| Trade debts | 44 | €2,904 | €5,443 | +€2,538 | +87.4% |
| Suppliers | 440/4 | €2,904 | €5,443 | +€2,538 | +87.4% |
| Advances received on contracts in progress | 46 | €1,120 | €0 | -€1,120 | -100.0% |
| Taxes, remuneration and social security | 45 | €13,168 | €22,162 | +€8,993 | +68.3% |
| Taxes | 450/3 | €7,675 | €13,336 | +€5,661 | +73.8% |
| Remuneration and social security | 454/9 | €5,493 | €8,826 | +€3,333 | +60.7% |
| Other amounts payable | 47/48 | €0 | €30,064 | +€30,064 | |
| Remuneration, social security and pensions | 62 | €38,362 | €42,691 | +€4,329 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,398 | €22,639 | -€758 | -3.2% |
| Other operating charges | 640/8 | €936 | €1,154 | +€218 | +23.3% |
| Gross operating margin | 9900 | €74,883 | €80,137 | +€5,254 | +7.0% |
| Operating profit (loss) | 9901 | €12,188 | €13,652 | +€1,464 | +12.0% |
| Financial income | 75/76B | €0 | €414 | +€414 | |
| Recurring financial income | 75 | €0 | €414 | +€414 | |
| Financial charges | 65/66B | €3,788 | €1,955 | -€1,833 | -48.4% |
| Recurring financial charges | 65 | €3,788 | €1,955 | -€1,833 | -48.4% |
| Profit (loss) for the period before taxes | 9903 | €8,400 | €12,112 | +€3,712 | +44.2% |
| Income taxes | 67/77 | €4,698 | €6,647 | +€1,949 | +41.5% |
| Profit (loss) for the period | 9904 | €3,702 | €5,465 | +€1,763 | +47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,702 | €5,465 | +€1,763 | +47.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.