Decaigny Beheer: 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.
Decaigny Beheer
Largest movements
- Current investments -€160,000
down €160,000 (-82.6%), from €193,752 to €33,752
- Cash -€26,660
down €26,660 (-23.4%), from €114,145 to €87,485
mainly Contributions, distributions and other (-€277,500) and Tax, wage and social debts (-€23,791)
- Tangible fixed assets -€16,490
down €16,490 (-21.7%), from €75,830 to €59,339
of which Leasing and similar rights: -€16,322
- Reserves -€167,507
down €167,507 (-60.3%), from €277,685 to €110,178
- Tax, wage and social debts -€23,791
down €23,791 (-61.5%), from €38,695 to €14,904
- Debts after one year -€16,819
down €16,819 (-34.4%), from €48,871 to €32,052
- Other debts +€6,687
up €6,687 (+1,377%), from €485 to €7,172
- Gross operating margin +€19,965
up €19,965 (+15.2%), from €130,945 to €150,910
- Depreciation +€10,112
up €10,112 (+159%), from €6,378 to €16,490
- Taxes +€3,019
up €3,019 (+11.3%), from €26,695 to €29,715
- Financial income +€2,636
up €2,636 (+56.0%), from €4,706 to €7,342
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 | €386,872 | €186,313 | -€200,559 | -51.8% |
| Fixed assets | 21/28 | €75,830 | €59,339 | -€16,490 | -21.7% |
| Tangible fixed assets | 22/27 | €75,830 | €59,339 | -€16,490 | -21.7% |
| Furniture and vehicles | 24 | €169 | €0 | -€169 | -100% |
| Leasing and similar rights | 25 | €75,661 | €59,339 | -€16,322 | -21.6% |
| Current assets | 29/58 | €311,042 | €126,973 | -€184,069 | -59.2% |
| Amounts receivable within one year | 40/41 | €619 | €3,182 | +€2,563 | +414% |
| Trade receivables | 40 | €619 | €0 | -€619 | -100% |
| Other amounts receivable | 41 | - | €3,182 | +€3,182 | |
| Current investments | 50/53 | €193,752 | €33,752 | -€160,000 | -82.6% |
| Cash at bank and in hand | 54/58 | €114,145 | €87,485 | -€26,660 | -23.4% |
| Deferred charges and accrued income | 490/1 | €2,526 | €2,554 | +€28 | +1.1% |
| Total equity and liabilities | 10/49 | €386,872 | €186,313 | -€200,559 | -51.8% |
| Equity | 10/15 | €280,685 | €113,178 | -€167,507 | -59.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €277,685 | €110,178 | -€167,507 | -60.3% |
| Distributable reserves | 133 | €277,685 | €110,178 | -€167,507 | -60.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €106,186 | €73,134 | -€33,052 | -31.1% |
| Amounts payable after more than one year | 17 | €48,871 | €32,052 | -€16,819 | -34.4% |
| Financial debts | 170/4 | €48,871 | €32,052 | -€16,819 | -34.4% |
| Amounts payable within one year | 42/48 | €57,316 | €41,083 | -€16,233 | -28.3% |
| Current portion of amounts payable after more than one year | 42 | €16,488 | €16,819 | +€331 | +2.0% |
| Trade debts | 44 | €1,647 | €2,187 | +€540 | +32.8% |
| Suppliers | 440/4 | €1,647 | €2,187 | +€540 | +32.8% |
| Taxes, remuneration and social security | 45 | €38,695 | €14,904 | -€23,791 | -61.5% |
| Taxes | 450/3 | €38,695 | €14,904 | -€23,791 | -61.5% |
| Other amounts payable | 47/48 | €485 | €7,172 | +€6,687 | +1,377% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,378 | €16,490 | +€10,112 | +159% |
| Other operating charges | 640/8 | €1,108 | €694 | -€414 | -37.4% |
| Gross operating margin | 9900 | €130,945 | €150,910 | +€19,965 | +15.2% |
| Operating profit (loss) | 9901 | €123,459 | €133,726 | +€10,266 | +8.3% |
| Financial income | 75/76B | €4,706 | €7,342 | +€2,636 | +56.0% |
| Recurring financial income | 75 | €4,706 | €7,342 | +€2,636 | +56.0% |
| Financial charges | 65/66B | €2,523 | €1,360 | -€1,163 | -46.1% |
| Recurring financial charges | 65 | €2,523 | €1,360 | -€1,163 | -46.1% |
| Profit (loss) for the period before taxes | 9903 | €125,642 | €139,708 | +€14,065 | +11.2% |
| Income taxes | 67/77 | €26,695 | €29,715 | +€3,019 | +11.3% |
| Profit (loss) for the period | 9904 | €98,947 | €109,993 | +€11,046 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €98,947 | €109,993 | +€11,046 | +11.2% |
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 30 October 2026 via checked.be.