DECALPO: 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.
DECALPO
Largest movements
- Receivables within one year +€125,578
up €125,578, from €0 to €125,578
of which Trade receivables: +€125,000
- Cash +€11,572
up €11,572 (+95.1%), from €12,165 to €23,737
mainly Net result for the year (+€174,032) and Other debts (+€100,194)
- Reserves +€174,032
up €174,032 (+22.8%), from €762,226 to €936,258
- Current portion of long-term debt -€121,354
down €121,354 (-100%), from €121,354 to €0
- Other debts +€100,194
up €100,194 (+199%), from €50,363 to €150,557
- Tax, wage and social debts -€15,435
down €15,435 (-33.8%), from €45,692 to €30,257
- Financial income -€75,000
down €75,000 (-100%), from €75,000 to €0
- Gross operating margin +€5,732
up €5,732 (+2.6%), from €223,883 to €229,615
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 | €1,012,165 | €1,149,316 | +€137,150 | +13.6% |
| Fixed assets | 21/28 | €1,000,000 | €1,000,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,000,000 | €1,000,000 | = | 0.0% |
| Current assets | 29/58 | €12,165 | €149,316 | +€137,150 | +1,127% |
| Amounts receivable within one year | 40/41 | €0 | €125,578 | +€125,578 | |
| Trade receivables | 40 | €0 | €125,000 | +€125,000 | |
| Other amounts receivable | 41 | €0 | €578 | +€578 | |
| Cash at bank and in hand | 54/58 | €12,165 | €23,737 | +€11,572 | +95.1% |
| Total equity and liabilities | 10/49 | €1,012,165 | €1,149,316 | +€137,150 | +13.6% |
| Equity | 10/15 | €792,226 | €966,258 | +€174,032 | +22.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €762,226 | €936,258 | +€174,032 | +22.8% |
| Distributable reserves | 133 | €762,226 | €936,258 | +€174,032 | +22.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €219,940 | €183,058 | -€36,882 | -16.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €218,469 | €182,014 | -€36,456 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €121,354 | €0 | -€121,354 | -100% |
| Trade debts | 44 | €1,061 | €1,200 | +€139 | +13.1% |
| Suppliers | 440/4 | €1,061 | €1,200 | +€139 | +13.1% |
| Taxes, remuneration and social security | 45 | €45,692 | €30,257 | -€15,435 | -33.8% |
| Taxes | 450/3 | €45,692 | €30,257 | -€15,435 | -33.8% |
| Other amounts payable | 47/48 | €50,363 | €150,557 | +€100,194 | +199% |
| Accrued charges and deferred income | 492/3 | €1,471 | €1,045 | -€426 | -29.0% |
| Other operating charges | 640/8 | €1,108 | €1,143 | +€35 | +3.1% |
| Gross operating margin | 9900 | €223,883 | €229,615 | +€5,732 | +2.6% |
| Operating profit (loss) | 9901 | €222,775 | €228,472 | +€5,698 | +2.6% |
| Financial income | 75/76B | €75,000 | €0 | -€75,000 | -100% |
| Recurring financial income | 75 | €75,000 | €0 | -€75,000 | -100% |
| Financial charges | 65/66B | €4,289 | €3,096 | -€1,192 | -27.8% |
| Recurring financial charges | 65 | €4,289 | €3,096 | -€1,192 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €293,487 | €225,376 | -€68,111 | -23.2% |
| Income taxes | 67/77 | €51,268 | €51,344 | +€76 | +0.1% |
| Profit (loss) for the period | 9904 | €242,219 | €174,032 | -€68,187 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €242,219 | €174,032 | -€68,187 | -28.2% |
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 20 October 2026 via checked.be.