DecaInvest: 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.
DecaInvest
Largest movements
- Receivables within one year -€22,484
down €22,484 (-38.4%), from €58,485 to €36,000
of which Trade receivables: -€16,027
- Tangible fixed assets -€18,838
down €18,838 (-3.1%), from €609,401 to €590,563
of which Land and buildings: -€29,001
- Debts after one year -€31,801
down €31,801 (-5.8%), from €551,762 to €519,961
- Gross operating margin +€2,593
up €2,593 (+5.9%), from €43,801 to €46,394
- Depreciation +€993
up €993 (+3.4%), from €29,001 to €29,995
- Financial charges -€925
down €925 (-5.6%), from €16,531 to €15,605
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 | €679,610 | €637,252 | -€42,358 | -6.2% |
| Fixed assets | 21/28 | €609,401 | €590,563 | -€18,838 | -3.1% |
| Tangible fixed assets | 22/27 | €609,401 | €590,563 | -€18,838 | -3.1% |
| Land and buildings | 22 | €609,401 | €580,400 | -€29,001 | -4.8% |
| Furniture and vehicles | 24 | - | €10,164 | +€10,164 | |
| Current assets | 29/58 | €70,209 | €46,689 | -€23,520 | -33.5% |
| Amounts receivable within one year | 40/41 | €58,485 | €36,000 | -€22,484 | -38.4% |
| Trade receivables | 40 | €23,027 | €7,000 | -€16,027 | -69.6% |
| Other amounts receivable | 41 | €35,458 | €29,000 | -€6,457 | -18.2% |
| Cash at bank and in hand | 54/58 | €11,724 | €10,689 | -€1,035 | -8.8% |
| Total equity and liabilities | 10/49 | €679,610 | €637,252 | -€42,358 | -6.2% |
| Equity | 10/15 | €44,254 | €38,894 | -€5,360 | -12.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,654 | €25,654 | = | 0.0% |
| Distributable reserves | 133 | €25,654 | €25,654 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,360 | -€5,360 | |
| Amounts payable | 17/49 | €635,356 | €598,358 | -€36,998 | -5.8% |
| Amounts payable after more than one year | 17 | €551,762 | €519,961 | -€31,801 | -5.8% |
| Financial debts | 170/4 | €551,762 | €519,961 | -€31,801 | -5.8% |
| Amounts payable within one year | 42/48 | €76,719 | €74,429 | -€2,290 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €30,885 | €31,801 | +€915 | +3.0% |
| Trade debts | 44 | €4,265 | €5,008 | +€743 | +17.4% |
| Suppliers | 440/4 | €4,265 | €5,008 | +€743 | +17.4% |
| Taxes, remuneration and social security | 45 | €2,721 | €2,715 | -€6 | -0.2% |
| Taxes | 450/3 | €6 | - | -€6 | |
| Remuneration and social security | 454/9 | €2,715 | €2,715 | = | 0.0% |
| Other amounts payable | 47/48 | €38,847 | €34,904 | -€3,943 | -10.1% |
| Accrued charges and deferred income | 492/3 | €6,875 | €3,968 | -€2,907 | -42.3% |
| Remuneration, social security and pensions | 62 | - | €340 | +€340 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,001 | €29,995 | +€993 | +3.4% |
| Other operating charges | 640/8 | €6,423 | €6,209 | -€214 | -3.3% |
| Gross operating margin | 9900 | €43,801 | €46,394 | +€2,593 | +5.9% |
| Operating profit (loss) | 9901 | €8,376 | €9,850 | +€1,474 | +17.6% |
| Financial income | 75/76B | €681 | €340 | -€341 | -50.1% |
| Recurring financial income | 75 | €681 | €340 | -€341 | -50.1% |
| Financial charges | 65/66B | €16,531 | €15,605 | -€925 | -5.6% |
| Recurring financial charges | 65 | €16,531 | €15,605 | -€925 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,473 | -€5,415 | +€2,058 | +27.5% |
| Income taxes | 67/77 | - | -€55 | -€55 | |
| Profit (loss) for the period | 9904 | -€7,473 | -€5,360 | +€2,114 | +28.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,473 | -€5,360 | +€2,114 | +28.3% |
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 3 October 2026 via checked.be.