DeCagena: 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.
DeCagena
Largest movements
- Cash +€51,120
up €51,120 (+122%), from €41,856 to €92,976
mainly Net result for the year (+€36,638) and Tax, wage and social debts (+€12,387)
- Receivables within one year +€2,400
up €2,400 (+11.7%), from €20,530 to €22,931
of which Trade receivables: +€3,571
- Tangible fixed assets -€2,143
down €2,143 (-19.5%), from €10,963 to €8,820
- Reserves +€36,638
up €36,638 (+128%), from €28,528 to €65,167
- Tax, wage and social debts +€12,387
up €12,387 (+58.3%), from €21,260 to €33,647
of which Taxes: +€11,887
- Other debts +€6,589
up €6,589 (+74.1%), from €8,896 to €15,485
- Trade debts -€5,035
down €5,035 (-82.3%), from €6,121 to €1,086
- Gross operating margin +€27,944
up €27,944 (+69.3%), from €40,303 to €68,248
- Staff costs -€18,561
down €18,561 (-97.5%), from €19,032 to €471
- Taxes +€12,405
up €12,405 (+210%), from €5,900 to €18,305
- Other operating charges +€1,360
up €1,360 (+123%), from €1,106 to €2,466
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 | €74,805 | €126,253 | +€51,448 | +68.8% |
| Fixed assets | 21/28 | €10,963 | €8,820 | -€2,143 | -19.5% |
| Tangible fixed assets | 22/27 | €10,963 | €8,820 | -€2,143 | -19.5% |
| Furniture and vehicles | 24 | €10,963 | €8,820 | -€2,143 | -19.5% |
| Current assets | 29/58 | €63,842 | €117,433 | +€53,591 | +83.9% |
| Amounts receivable within one year | 40/41 | €20,530 | €22,931 | +€2,400 | +11.7% |
| Trade receivables | 40 | €19,360 | €22,931 | +€3,571 | +18.4% |
| Other amounts receivable | 41 | €1,170 | €0 | -€1,170 | -100% |
| Cash at bank and in hand | 54/58 | €41,856 | €92,976 | +€51,120 | +122% |
| Deferred charges and accrued income | 490/1 | €1,456 | €1,527 | +€71 | +4.9% |
| Total equity and liabilities | 10/49 | €74,805 | €126,253 | +€51,448 | +68.8% |
| Equity | 10/15 | €38,528 | €75,167 | +€36,638 | +95.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €28,528 | €65,167 | +€36,638 | +128% |
| Distributable reserves | 133 | €28,528 | €65,167 | +€36,638 | +128% |
| Amounts payable | 17/49 | €36,277 | €51,087 | +€14,810 | +40.8% |
| Amounts payable within one year | 42/48 | €36,277 | €50,218 | +€13,942 | +38.4% |
| Trade debts | 44 | €6,121 | €1,086 | -€5,035 | -82.3% |
| Suppliers | 440/4 | €6,121 | €1,086 | -€5,035 | -82.3% |
| Taxes, remuneration and social security | 45 | €21,260 | €33,647 | +€12,387 | +58.3% |
| Taxes | 450/3 | €19,510 | €31,397 | +€11,887 | +60.9% |
| Remuneration and social security | 454/9 | €1,750 | €2,250 | +€500 | +28.6% |
| Other amounts payable | 47/48 | €8,896 | €15,485 | +€6,589 | +74.1% |
| Accrued charges and deferred income | 492/3 | - | €868 | +€868 | |
| Remuneration, social security and pensions | 62 | €19,032 | €471 | -€18,561 | -97.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,757 | €2,143 | +€385 | +21.9% |
| Other operating charges | 640/8 | €1,106 | €2,466 | +€1,360 | +123% |
| Gross operating margin | 9900 | €40,303 | €68,248 | +€27,944 | +69.3% |
| Operating profit (loss) | 9901 | €18,408 | €63,168 | +€44,760 | +243% |
| Financial income | 75/76B | €379 | €0 | -€379 | -100% |
| Recurring financial income | 75 | €379 | €0 | -€379 | -100% |
| Financial charges | 65/66B | €7,985 | €8,224 | +€239 | +3.0% |
| Recurring financial charges | 65 | €7,985 | €8,224 | +€239 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €10,801 | €54,944 | +€44,143 | +409% |
| Income taxes | 67/77 | €5,900 | €18,305 | +€12,405 | +210% |
| Profit (loss) for the period | 9904 | €4,901 | €36,638 | +€31,737 | +648% |
| Profit (loss) for the period to be appropriated | 9905 | €4,901 | €36,638 | +€31,737 | +648% |
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 27 October 2026 via checked.be.