DECAM: 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.
DECAM
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves +€31,018
up €31,018 (+84.6%), from €36,684 to €67,703
of which Distributable reserves: +€31,018
- Profit (loss) carried forward -€22,265
no longer reported in 2025 (was €22,265)
- Trade debts -€7,176
down €7,176 (-21.9%), from €32,823 to €25,647
- Gross operating margin -€7,762
down €7,762 (-30.9%), from €25,140 to €17,378
- Taxes -€4,815
down €4,815 (-46.3%), from €10,395 to €5,580
- Other operating charges -€1,132
down €1,132 (-47.8%), from €2,367 to €1,235
- Financial charges +€753
up €753 (+71.2%), from €1,057 to €1,809
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 | €130,347 | €129,454 | -€893 | -0.7% |
| Fixed assets | 21/28 | €363 | €363 | = | 0.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €129,984 | €129,091 | -€893 | -0.7% |
| Amounts receivable within one year | 40/41 | €129,983 | €129,091 | -€892 | -0.7% |
| Trade receivables | 40 | €6,300 | €1,913 | -€4,386 | -69.6% |
| Other amounts receivable | 41 | €123,684 | €127,178 | +€3,494 | +2.8% |
| Cash at bank and in hand | 54/58 | €1 | - | -€1 | |
| Total equity and liabilities | 10/49 | €130,347 | €129,454 | -€893 | -0.7% |
| Equity | 10/15 | €77,549 | €86,303 | +€8,754 | +11.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,684 | €67,703 | +€31,018 | +84.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €34,824 | €65,843 | +€31,018 | +89.1% |
| Profit (loss) carried forward | 14 | €22,265 | - | -€22,265 | |
| Amounts payable | 17/49 | €52,798 | €43,151 | -€9,647 | -18.3% |
| Amounts payable within one year | 42/48 | €52,798 | €43,151 | -€9,647 | -18.3% |
| Financial debts | 43 | €6,487 | €5,223 | -€1,264 | -19.5% |
| Credit institutions | 430/8 | €6,487 | €5,223 | -€1,264 | -19.5% |
| Trade debts | 44 | €32,823 | €25,647 | -€7,176 | -21.9% |
| Suppliers | 440/4 | €32,823 | €25,647 | -€7,176 | -21.9% |
| Taxes, remuneration and social security | 45 | €13,488 | €12,281 | -€1,206 | -8.9% |
| Taxes | 450/3 | €13,488 | €12,281 | -€1,206 | -8.9% |
| Other operating charges | 640/8 | €2,367 | €1,235 | -€1,132 | -47.8% |
| Gross operating margin | 9900 | €25,140 | €17,378 | -€7,762 | -30.9% |
| Operating profit (loss) | 9901 | €22,773 | €16,143 | -€6,630 | -29.1% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.1% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.1% |
| Financial charges | 65/66B | €1,057 | €1,809 | +€753 | +71.2% |
| Recurring financial charges | 65 | €1,057 | €1,809 | +€753 | +71.2% |
| Profit (loss) for the period before taxes | 9903 | €21,717 | €14,334 | -€7,383 | -34.0% |
| Income taxes | 67/77 | €10,395 | €5,580 | -€4,815 | -46.3% |
| Profit (loss) for the period | 9904 | €11,322 | €8,754 | -€2,568 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,322 | €8,754 | -€2,568 | -22.7% |
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 29 September 2026 via checked.be.