DECAMA: 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.
DECAMA
Largest movements
- Tangible fixed assets +€27,755
up €27,755 (+4.8%), from €576,642 to €604,397
of which Land and buildings: +€31,231
- Cash -€21,992
down €21,992 (-29.0%), from €75,721 to €53,728
mainly Investment in fixed assets (net) (-€81,071) and Contributions, distributions and other (-€55,000)
- Other debts +€40,406
up €40,406 (+57.7%), from €70,000 to €110,406
- Reserves -€32,593
down €32,593 (-12.7%), from €255,916 to €223,322
of which Distributable reserves: -€32,593
- Gross operating margin -€9,516
down €9,516 (-7.5%), from €126,367 to €116,851
- Taxes -€3,200
down €3,200 (-22.8%), from €14,029 to €10,829
- Staff costs -€2,374
down €2,374 (-9.0%), from €26,362 to €23,988
- Depreciation +€2,105
up €2,105 (+4.1%), from €51,211 to €53,316
- Financial income -€1,938
down €1,938 (-100.0%), from €1,938 to €0
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 | €664,515 | €672,481 | +€7,966 | +1.2% |
| Fixed assets | 21/28 | €576,642 | €604,397 | +€27,755 | +4.8% |
| Tangible fixed assets | 22/27 | €576,642 | €604,397 | +€27,755 | +4.8% |
| Land and buildings | 22 | €567,597 | €598,828 | +€31,231 | +5.5% |
| Plant, machinery and equipment | 23 | €5,574 | €2,669 | -€2,905 | -52.1% |
| Furniture and vehicles | 24 | €3,471 | €2,899 | -€571 | -16.5% |
| Current assets | 29/58 | €87,874 | €68,084 | -€19,790 | -22.5% |
| Amounts receivable within one year | 40/41 | €8,553 | €10,942 | +€2,389 | +27.9% |
| Trade receivables | 40 | €6,292 | €7,760 | +€1,468 | +23.3% |
| Other amounts receivable | 41 | €2,261 | €3,182 | +€921 | +40.7% |
| Cash at bank and in hand | 54/58 | €75,721 | €53,728 | -€21,992 | -29.0% |
| Deferred charges and accrued income | 490/1 | €3,600 | €3,414 | -€186 | -5.2% |
| Total equity and liabilities | 10/49 | €664,515 | €672,481 | +€7,966 | +1.2% |
| Equity | 10/15 | €585,916 | €553,322 | -€32,593 | -5.6% |
| Contributions | 10/11 | €330,000 | €330,000 | = | 0.0% |
| Reserves | 13 | €255,916 | €223,322 | -€32,593 | -12.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €255,916 | €223,322 | -€32,593 | -12.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €78,600 | €119,159 | +€40,559 | +51.6% |
| Amounts payable within one year | 42/48 | €75,721 | €116,205 | +€40,484 | +53.5% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €5,721 | €5,799 | +€78 | +1.4% |
| Taxes | 450/3 | €4,816 | €5,026 | +€210 | +4.4% |
| Remuneration and social security | 454/9 | €905 | €772 | -€132 | -14.6% |
| Other amounts payable | 47/48 | €70,000 | €110,406 | +€40,406 | +57.7% |
| Accrued charges and deferred income | 492/3 | €2,879 | €2,954 | +€75 | +2.6% |
| Remuneration, social security and pensions | 62 | €26,362 | €23,988 | -€2,374 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,211 | €53,316 | +€2,105 | +4.1% |
| Other operating charges | 640/8 | €6,592 | €6,125 | -€467 | -7.1% |
| Gross operating margin | 9900 | €126,367 | €116,851 | -€9,516 | -7.5% |
| Operating profit (loss) | 9901 | €42,202 | €33,422 | -€8,780 | -20.8% |
| Financial income | 75/76B | €1,938 | €0 | -€1,938 | -100.0% |
| Recurring financial income | 75 | €1,938 | €0 | -€1,938 | -100.0% |
| Financial charges | 65/66B | €161 | €186 | +€26 | +15.9% |
| Recurring financial charges | 65 | €161 | €186 | +€26 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | €43,979 | €33,235 | -€10,744 | -24.4% |
| Income taxes | 67/77 | €14,029 | €10,829 | -€3,200 | -22.8% |
| Profit (loss) for the period | 9904 | €29,950 | €22,407 | -€7,543 | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,950 | €22,407 | -€7,543 | -25.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.