DECAIGNY: 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.
What changed
DECAIGNY
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€262,811
2024 · -€182,411-€80,400
Equity
€4.0m
2024 · €4.2m-€262,811
Cash
€815,109
2024 · €1.5m-€645,208
Balance sheet total
€7.6m
2024 · €8.9m-€1.3m
Largest movements
Assets
- Stocks and contracts -€1.2m
down €1.2m (-31.5%), from €3.7m to €2.5m
of which Stocks: -€1.2m
- Cash -€645,208
down €645,208 (-44.2%), from €1.5m to €815,109
mainly Debts after one year (-€1.1m) and Receivables within one year (-€621,303)
- Receivables within one year +€621,303
up €621,303 (+23.0%), from €2.7m to €3.3m
of which Other amounts receivable: +€1.3m
- Tangible fixed assets -€216,332
down €216,332 (-37.0%), from €584,776 to €368,444
of which Furniture and vehicles: -€182,566
- Deferred charges and accrued income +€89,988
up €89,988 (+79.6%), from €113,110 to €203,098
Equity and liabilities
- Debts after one year -€1.1m
down €1.1m (-45.8%), from €2.4m to €1.3m
- Other debts +€585,408
up €585,408 (+84.5%), from €692,863 to €1.3m
- Reserves -€262,811
down €262,811 (-6.7%), from €3.9m to €3.7m
of which Distributable reserves: -€262,811
- Trade debts -€166,836
down €166,836 (-25.4%), from €657,680 to €490,844
- Current portion of long-term debt -€141,822
down €141,822 (-41.8%), from €339,430 to €197,608
Income statement
- Turnover -€11.8m
down €11.8m (-37.7%), from €31.3m to €19.5m
- Goods and materials -€11.4m
down €11.4m (-39.6%), from €28.8m to €17.4m
of which Purchases: -€6.2m
- Staff costs -€395,532
down €395,532 (-21.7%), from €1.8m to €1.4m
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.
Result 2024
-€182,411
Turnover
-€11.8m
Other operating income
+€3,609
Goods and materials
+€11.4m
Services and other goods
+€236,867
Staff costs
+€395,532
Depreciation
+€59,691
Write-downs
-€298,461
Other operating charges
+€64,321
Other operating items
+€71,701
Financial income
-€265,882
Financial charges
+€157,189
Taxes
-€258
Deferred taxes and other
-€113,945
Result 2025
-€262,811
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.
From operations
+€506,693
Investment
+€92,313
Financing
-€1.2m
Cash 2024
€1.5m
From operations (derived)
+€506,693
Net result for the year
-€262,811
Depreciation
+€118,746
Stocks and contracts
+€1.2m
Receivables within one year
-€621,303
Deferred charges and accrued income
-€89,988
Trade debts
-€166,836
Tax, wage and social debts
-€141,489
Other debts
+€585,408
Accrued charges and deferred income
-€82,995
Investment (derived)
+€92,313
Investment in fixed assets (net)
+€92,313
Financing
-€1.2m
Debts after one year
-€1.1m
Current portion of long-term debt
-€141,822
Cash 2025
€815,109
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,924,992 | €7,612,055 | -€1.3m | -14.7% |
| Fixed assets | 21/28 | €939,370 | €728,311 | -€211,059 | -22.5% |
| Intangible fixed assets | 21 | €21,664 | €27,062 | +€5,397 | +24.9% |
| Tangible fixed assets | 22/27 | €584,776 | €368,444 | -€216,332 | -37.0% |
| Plant, machinery and equipment | 23 | €55,915 | €31,588 | -€24,327 | -43.5% |
| Furniture and vehicles | 24 | €389,700 | €207,134 | -€182,566 | -46.8% |
| Other tangible fixed assets | 26 | €139,160 | €129,721 | -€9,439 | -6.8% |
| Financial fixed assets | 28 | €332,930 | €332,806 | -€124 | 0.0% |
| Companies linked by participating interests | 282/3 | €269,363 | €269,363 | = | 0.0% |
| Participating interests | 282 | €269,363 | €269,363 | = | 0.0% |
| Other financial fixed assets | 284/8 | €63,567 | €63,443 | -€124 | -0.2% |
| Shares | 284 | €63,158 | €63,158 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €409 | €285 | -€124 | -30.3% |
| Current assets | 29/58 | €7,985,622 | €6,883,744 | -€1.1m | -13.8% |
| Stocks and contracts in progress | 3 | €3,707,664 | €2,539,704 | -€1.2m | -31.5% |
| Stocks | 30/36 | €3,682,054 | €2,434,309 | -€1.2m | -33.9% |
| Goods purchased for resale | 34 | €3,682,054 | €2,434,309 | -€1.2m | -33.9% |
| Contracts in progress | 37 | €25,610 | €105,395 | +€79,784 | +311.5% |
| Amounts receivable within one year | 40/41 | €2,704,530 | €3,325,833 | +€621,303 | +23.0% |
| Trade receivables | 40 | €1,771,520 | €1,112,445 | -€659,075 | -37.2% |
| Other amounts receivable | 41 | €933,010 | €2,213,388 | +€1.3m | +137.2% |
| Cash at bank and in hand | 54/58 | €1,460,318 | €815,109 | -€645,208 | -44.2% |
| Deferred charges and accrued income | 490/1 | €113,110 | €203,098 | +€89,988 | +79.6% |
| Total equity and liabilities | 10/49 | €8,924,992 | €7,612,055 | -€1.3m | -14.7% |
| Equity | 10/15 | €4,243,202 | €3,980,391 | -€262,811 | -6.2% |
| Contributions | 10/11 | €299,805 | €299,805 | = | 0.0% |
| Reserves | 13 | €3,943,398 | €3,680,587 | -€262,811 | -6.7% |
| Non-distributable reserves | 130/1 | €119,736 | €119,736 | = | 0.0% |
| Other | 1319 | €119,736 | €119,736 | = | 0.0% |
| Tax-exempt reserves | 132 | €294,493 | €294,493 | = | 0.0% |
| Distributable reserves | 133 | €3,529,169 | €3,266,358 | -€262,811 | -7.4% |
| Amounts payable | 17/49 | €4,681,790 | €3,631,664 | -€1.1m | -22.4% |
| Amounts payable after more than one year | 17 | €2,406,425 | €1,304,033 | -€1.1m | -45.8% |
| Financial debts | 170/4 | €2,406,425 | €1,304,033 | -€1.1m | -45.8% |
| Other loans | 174 | €2,406,425 | €1,304,033 | -€1.1m | -45.8% |
| Amounts payable within one year | 42/48 | €2,186,481 | €2,321,742 | +€135,261 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €339,430 | €197,608 | -€141,822 | -41.8% |
| Trade debts | 44 | €657,680 | €490,844 | -€166,836 | -25.4% |
| Suppliers | 440/4 | €657,680 | €490,844 | -€166,836 | -25.4% |
| Taxes, remuneration and social security | 45 | €496,509 | €355,020 | -€141,489 | -28.5% |
| Taxes | 450/3 | €284,603 | €106,868 | -€177,735 | -62.5% |
| Remuneration and social security | 454/9 | €211,906 | €248,152 | +€36,246 | +17.1% |
| Other amounts payable | 47/48 | €692,863 | €1,278,270 | +€585,408 | +84.5% |
| Accrued charges and deferred income | 492/3 | €88,883 | €5,888 | -€82,995 | -93.4% |
| Operating income | 70/76A | €31,802,054 | €20,135,707 | -€11.7m | -36.7% |
| Turnover | 70 | €31,345,298 | €19,538,916 | -€11.8m | -37.7% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€56,642 | €79,784 | +€136,426 | |
| Other operating income | 74 | €513,398 | €517,008 | +€3,609 | +0.7% |
| Operating charges | 60/66A | €32,204,792 | €20,395,950 | -€11.8m | -36.7% |
| Goods for resale, raw materials and consumables | 60 | €28,838,103 | €17,422,485 | -€11.4m | -39.6% |
| Purchases | 600/8 | €22,266,198 | €16,063,854 | -€6.2m | -27.9% |
| Change in stocks: decrease (increase) | 609 | €6,571,905 | €1,358,631 | -€5.2m | -79.3% |
| Services and other goods | 61 | €1,557,554 | €1,320,687 | -€236,867 | -15.2% |
| Remuneration, social security and pensions | 62 | €1,824,184 | €1,428,653 | -€395,532 | -21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €178,436 | €118,746 | -€59,691 | -33.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€349,835 | -€51,374 | +€298,461 | +85.3% |
| Other operating charges | 640/8 | €154,435 | €90,114 | -€64,321 | -41.6% |
| Non-recurring operating charges | 66A | €1,914 | €66,640 | +€64,726 | +3381.0% |
| Operating profit (loss) | 9901 | -€402,738 | -€260,243 | +€142,496 | +35.4% |
| Financial income | 75/76B | €371,001 | €105,120 | -€265,882 | -71.7% |
| Recurring financial income | 75 | €45,469 | €105,120 | +€59,651 | +131.2% |
| Income from current assets | 751 | €2,626 | €79,213 | +€76,587 | +2916.2% |
| Other financial income | 752/9 | €42,842 | €25,906 | -€16,936 | -39.5% |
| Non-recurring financial income | 76B | €325,532 | - | -€325,532 | |
| Financial charges | 65/66B | €260,867 | €103,678 | -€157,189 | -60.3% |
| Recurring financial charges | 65 | €260,867 | €103,678 | -€157,189 | -60.3% |
| Debt charges | 650 | €251,025 | €96,972 | -€154,052 | -61.4% |
| Other financial charges | 652/9 | €9,842 | €6,705 | -€3,136 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | -€292,604 | -€258,801 | +€33,803 | +11.6% |
| Transfer from deferred taxes | 780 | €113,945 | - | -€113,945 | |
| Income taxes | 67/77 | €3,753 | €4,010 | +€258 | +6.9% |
| Taxes | 670/3 | €3,753 | €4,010 | +€258 | +6.9% |
| Profit (loss) for the period | 9904 | -€182,411 | -€262,811 | -€80,400 | -44.1% |
| Transfer from tax-exempt reserves | 789 | €1,014,797 | - | -€1.0m | |
| Profit (loss) for the period to be appropriated | 9905 | €832,386 | -€262,811 | -€1.1m |
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 11 October 2026 via checked.be.