DECAM: 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.
DECAM
Largest movements
- Tangible fixed assets -€25,205
down €25,205 (-3.6%), from €691,032 to €665,827
- Receivables within one year -€13,806
down €13,806 (-33.7%), from €41,020 to €27,214
of which Trade receivables: -€13,806
- Debts after one year -€46,399
down €46,399 (-8.2%), from €562,552 to €516,153
of which Financial debts: -€37,448
- Gross operating margin -€8,147
down €8,147 (-14.6%), from €55,638 to €47,491
- Taxes -€1,931
down €1,931 (-41.4%), from €4,660 to €2,730
- Financial charges -€1,061
down €1,061 (-10.0%), from €10,604 to €9,542
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 | €745,116 | €701,120 | -€43,997 | -5.9% |
| Fixed assets | 21/28 | €692,708 | €665,952 | -€26,756 | -3.9% |
| Intangible fixed assets | 21 | €1,551 | - | -€1,551 | |
| Tangible fixed assets | 22/27 | €691,032 | €665,827 | -€25,205 | -3.6% |
| Land and buildings | 22 | €691,032 | €665,827 | -€25,205 | -3.6% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €52,408 | €35,168 | -€17,240 | -32.9% |
| Amounts receivable within one year | 40/41 | €41,020 | €27,214 | -€13,806 | -33.7% |
| Trade receivables | 40 | €39,020 | €25,214 | -€13,806 | -35.4% |
| Other amounts receivable | 41 | €2,000 | €2,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,207 | €7,800 | -€3,407 | -30.4% |
| Deferred charges and accrued income | 490/1 | €181 | €154 | -€27 | -14.7% |
| Total equity and liabilities | 10/49 | €745,116 | €701,120 | -€43,997 | -5.9% |
| Equity | 10/15 | €104,522 | €110,130 | +€5,608 | +5.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €16,919 | €16,919 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €15,060 | €15,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,011 | €74,619 | +€5,608 | +8.1% |
| Provisions and deferred taxes | 16 | €10,500 | €10,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €10,500 | €10,500 | = | 0.0% |
| Environmental obligations | 163 | €10,500 | €10,500 | = | 0.0% |
| Amounts payable | 17/49 | €630,094 | €580,489 | -€49,605 | -7.9% |
| Amounts payable after more than one year | 17 | €562,552 | €516,153 | -€46,399 | -8.2% |
| Financial debts | 170/4 | €304,040 | €266,591 | -€37,448 | -12.3% |
| Other amounts payable | 178/9 | €258,513 | €249,562 | -€8,951 | -3.5% |
| Amounts payable within one year | 42/48 | €67,542 | €64,336 | -€3,205 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €36,375 | €37,448 | +€1,073 | +2.9% |
| Trade debts | 44 | €7,229 | €8,684 | +€1,455 | +20.1% |
| Suppliers | 440/4 | €7,229 | €8,684 | +€1,455 | +20.1% |
| Taxes, remuneration and social security | 45 | €14,187 | €8,454 | -€5,734 | -40.4% |
| Taxes | 450/3 | €14,187 | €8,454 | -€5,734 | -40.4% |
| Other amounts payable | 47/48 | €9,750 | €9,750 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,905 | €26,756 | -€149 | -0.6% |
| Other operating charges | 640/8 | €2,800 | €2,855 | +€55 | +2.0% |
| Gross operating margin | 9900 | €55,638 | €47,491 | -€8,147 | -14.6% |
| Operating profit (loss) | 9901 | €25,933 | €17,880 | -€8,053 | -31.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €10,604 | €9,542 | -€1,061 | -10.0% |
| Recurring financial charges | 65 | €10,604 | €9,542 | -€1,061 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €15,329 | €8,338 | -€6,992 | -45.6% |
| Income taxes | 67/77 | €4,660 | €2,730 | -€1,931 | -41.4% |
| Profit (loss) for the period | 9904 | €10,669 | €5,608 | -€5,061 | -47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,669 | €5,608 | -€5,061 | -47.4% |
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 17 October 2026 via checked.be.