DECALI: 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.
DECALI
Largest movements
- Tangible fixed assets -€125,548
down €125,548 (-15.6%), from €807,202 to €681,654
of which Land and buildings: -€122,356
- Debts after one year -€110,466
down €110,466 (-24.0%), from €459,790 to €349,324
of which Financial debts: -€111,396
- Profit (loss) carried forward +€37,222
up €37,222 (+22.1%), from €168,093 to €205,314
- Trade debts -€30,992
down €30,992 (-34.7%), from €89,389 to €58,396
- Current portion of long-term debt -€16,838
down €16,838 (-13.1%), from €128,560 to €111,722
- Taxes +€6,453
up €6,453 (+86.2%), from €7,489 to €13,942
- Depreciation -€5,425
down €5,425 (-3.9%), from €140,450 to €135,025
- Gross operating margin -€2,896
down €2,896 (-1.2%), from €233,422 to €230,526
- Financial charges -€2,682
down €2,682 (-8.5%), from €31,488 to €28,806
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 | €915,440 | €798,611 | -€116,829 | -12.8% |
| Fixed assets | 21/28 | €811,595 | €685,190 | -€126,405 | -15.6% |
| Intangible fixed assets | 21 | €2,254 | €1,285 | -€969 | -43.0% |
| Tangible fixed assets | 22/27 | €807,202 | €681,654 | -€125,548 | -15.6% |
| Land and buildings | 22 | €792,467 | €670,112 | -€122,356 | -15.4% |
| Plant, machinery and equipment | 23 | €10,800 | €10,508 | -€292 | -2.7% |
| Furniture and vehicles | 24 | €3,935 | €1,035 | -€2,900 | -73.7% |
| Financial fixed assets | 28 | €2,139 | €2,250 | +€111 | +5.2% |
| Current assets | 29/58 | €103,845 | €113,421 | +€9,576 | +9.2% |
| Amounts receivable within one year | 40/41 | €33,523 | €38,212 | +€4,689 | +14.0% |
| Trade receivables | 40 | €16,473 | €28,062 | +€11,589 | +70.4% |
| Other amounts receivable | 41 | €17,050 | €10,150 | -€6,900 | -40.5% |
| Cash at bank and in hand | 54/58 | €65,518 | €73,532 | +€8,014 | +12.2% |
| Deferred charges and accrued income | 490/1 | €4,804 | €1,677 | -€3,127 | -65.1% |
| Total equity and liabilities | 10/49 | €915,440 | €798,611 | -€116,829 | -12.8% |
| Equity | 10/15 | €209,343 | €246,564 | +€37,222 | +17.8% |
| Contributions | 10/11 | €37,500 | €37,500 | = | 0.0% |
| Contributions outside capital | 11 | €37,500 | €37,500 | = | 0.0% |
| Other | 1109/19 | €37,500 | €37,500 | = | 0.0% |
| Reserves | 13 | €3,750 | €3,750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,750 | €3,750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,750 | €3,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €168,093 | €205,314 | +€37,222 | +22.1% |
| Amounts payable | 17/49 | €706,098 | €552,047 | -€154,051 | -21.8% |
| Amounts payable after more than one year | 17 | €459,790 | €349,324 | -€110,466 | -24.0% |
| Financial debts | 170/4 | €455,220 | €343,824 | -€111,396 | -24.5% |
| Other amounts payable | 178/9 | €4,570 | €5,500 | +€930 | +20.4% |
| Amounts payable within one year | 42/48 | €237,504 | €197,835 | -€39,669 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €128,560 | €111,722 | -€16,838 | -13.1% |
| Financial debts | 43 | €475 | €7 | -€468 | -98.5% |
| Credit institutions | 430/8 | €475 | €7 | -€468 | -98.5% |
| Trade debts | 44 | €89,389 | €58,396 | -€30,992 | -34.7% |
| Suppliers | 440/4 | €89,389 | €58,396 | -€30,992 | -34.7% |
| Taxes, remuneration and social security | 45 | €8,331 | €15,168 | +€6,837 | +82.1% |
| Taxes | 450/3 | €8,331 | €15,168 | +€6,837 | +82.1% |
| Other amounts payable | 47/48 | €10,750 | €12,542 | +€1,792 | +16.7% |
| Accrued charges and deferred income | 492/3 | €8,803 | €4,888 | -€3,916 | -44.5% |
| Non-recurring operating income | 76A | - | €2,078 | +€2,078 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140,450 | €135,025 | -€5,425 | -3.9% |
| Other operating charges | 640/8 | €17,826 | €15,734 | -€2,092 | -11.7% |
| Gross operating margin | 9900 | €233,422 | €230,526 | -€2,896 | -1.2% |
| Operating profit (loss) | 9901 | €75,146 | €79,767 | +€4,620 | +6.1% |
| Financial income | 75/76B | €435 | €203 | -€232 | -53.3% |
| Recurring financial income | 75 | €435 | €203 | -€232 | -53.3% |
| Financial charges | 65/66B | €31,488 | €28,806 | -€2,682 | -8.5% |
| Recurring financial charges | 65 | €31,488 | €28,806 | -€2,682 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €44,093 | €51,164 | +€7,071 | +16.0% |
| Income taxes | 67/77 | €7,489 | €13,942 | +€6,453 | +86.2% |
| Profit (loss) for the period | 9904 | €36,604 | €37,222 | +€618 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,604 | €37,222 | +€618 | +1.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.