DECALIFE: 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.
DECALIFE
Largest movements
- Tangible fixed assets -€9,114
down €9,114 (-42.4%), from €21,505 to €12,391
of which Plant, machinery and equipment: -€11,027
- Cash +€7,393
up €7,393 (+40.2%), from €18,403 to €25,796
mainly Depreciation (+€11,808) and Stocks and contracts (+€5,860)
- Stocks and contracts -€5,860
down €5,860 (-64.4%), from €9,099 to €3,240
- Receivables within one year -€5,009
down €5,009 (-51.8%), from €9,665 to €4,657
of which Other amounts receivable: -€8,500
- Profit (loss) carried forward -€16,343
down €16,343 (-44.6%), from €36,641 to €20,298
- Trade debts +€1,647
up €1,647 (+23.2%), from €7,107 to €8,755
- Tax, wage and social debts +€1,350
up €1,350 (+577.2%), from €234 to €1,583
- Other debts +€757
up €757 (+122.0%), from €620 to €1,378
- Taxes +€4,261
up €4,261 (+99.9%), from -€4,265 to -€4
- Gross operating margin -€879
down €879 (-29.8%), from -€2,949 to -€3,828
- Depreciation +€278
up €278 (+2.4%), from €11,530 to €11,808
- Financial charges -€214
down €214 (-37.9%), from €566 to €352
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 | €58,862 | €46,274 | -€12,589 | -21.4% |
| Fixed assets | 21/28 | €21,695 | €12,581 | -€9,114 | -42.0% |
| Tangible fixed assets | 22/27 | €21,505 | €12,391 | -€9,114 | -42.4% |
| Land and buildings | 22 | €2,309 | €4,223 | +€1,914 | +82.9% |
| Plant, machinery and equipment | 23 | €19,196 | €8,169 | -€11,027 | -57.4% |
| Financial fixed assets | 28 | €190 | €190 | = | 0.0% |
| Current assets | 29/58 | €37,167 | €33,692 | -€3,475 | -9.3% |
| Stocks and contracts in progress | 3 | €9,099 | €3,240 | -€5,860 | -64.4% |
| Stocks | 30/36 | €9,099 | €3,240 | -€5,860 | -64.4% |
| Amounts receivable within one year | 40/41 | €9,665 | €4,657 | -€5,009 | -51.8% |
| Trade receivables | 40 | €1,165 | €4,657 | +€3,492 | +299.7% |
| Other amounts receivable | 41 | €8,500 | - | -€8,500 | |
| Cash at bank and in hand | 54/58 | €18,403 | €25,796 | +€7,393 | +40.2% |
| Total equity and liabilities | 10/49 | €58,862 | €46,274 | -€12,589 | -21.4% |
| Equity | 10/15 | €50,901 | €34,558 | -€16,343 | -32.1% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,641 | €20,298 | -€16,343 | -44.6% |
| Amounts payable | 17/49 | €7,961 | €11,715 | +€3,754 | +47.2% |
| Amounts payable within one year | 42/48 | €7,961 | €11,715 | +€3,754 | +47.2% |
| Trade debts | 44 | €7,107 | €8,755 | +€1,647 | +23.2% |
| Suppliers | 440/4 | €7,107 | €8,755 | +€1,647 | +23.2% |
| Taxes, remuneration and social security | 45 | €234 | €1,583 | +€1,350 | +577.2% |
| Taxes | 450/3 | €234 | €1,583 | +€1,350 | +577.2% |
| Other amounts payable | 47/48 | €620 | €1,378 | +€757 | +122.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,530 | €11,808 | +€278 | +2.4% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€2,949 | -€3,828 | -€879 | -29.8% |
| Operating profit (loss) | 9901 | -€14,864 | -€16,023 | -€1,160 | -7.8% |
| Financial income | 75/76B | €37 | €29 | -€8 | -22.0% |
| Recurring financial income | 75 | €37 | €29 | -€8 | -22.0% |
| Financial charges | 65/66B | €566 | €352 | -€214 | -37.9% |
| Recurring financial charges | 65 | €566 | €352 | -€214 | -37.9% |
| Profit (loss) for the period before taxes | 9903 | -€15,393 | -€16,346 | -€953 | -6.2% |
| Income taxes | 67/77 | -€4,265 | -€4 | +€4,261 | +99.9% |
| Profit (loss) for the period | 9904 | -€11,128 | -€16,343 | -€5,215 | -46.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,128 | -€16,343 | -€5,215 | -46.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.