DECAMEC: 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.
DECAMEC
Largest movements
- Cash -€15,798
down €15,798 (-21.0%), from €75,117 to €59,319
mainly Investment in fixed assets (net) (-€47,198) and Net result for the year (-€15,364)
- Stocks and contracts +€7,141
up €7,141 (+3.3%), from €215,973 to €223,114
- Trade debts +€32,815
up €32,815 (+24.6%), from €133,476 to €166,290
- Profit (loss) carried forward -€15,364
down €15,364 (-48.4%), from €31,713 to €16,349
- Current portion of long-term debt -€14,497
down €14,497 (-33.6%), from €43,167 to €28,670
- Tax, wage and social debts -€8,990
down €8,990 (-13.8%), from €65,139 to €56,149
of which Taxes: -€23,036
- Gross operating margin +€180,564
up €180,564 (+49.1%), from €367,411 to €547,975
- Staff costs +€34,821
up €34,821 (+8.0%), from €433,877 to €468,699
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 | €634,782 | €619,214 | -€15,568 | -2.5% |
| Fixed assets | 21/28 | €128,393 | €126,904 | -€1,488 | -1.2% |
| Tangible fixed assets | 22/27 | €128,233 | €126,744 | -€1,488 | -1.2% |
| Land and buildings | 22 | €11,678 | €10,487 | -€1,190 | -10.2% |
| Plant, machinery and equipment | 23 | €91,273 | €85,759 | -€5,513 | -6.0% |
| Furniture and vehicles | 24 | €25,282 | €30,498 | +€5,215 | +20.6% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €506,389 | €492,309 | -€14,080 | -2.8% |
| Stocks and contracts in progress | 3 | €215,973 | €223,114 | +€7,141 | +3.3% |
| Stocks | 30/36 | €215,973 | €223,114 | +€7,141 | +3.3% |
| Amounts receivable within one year | 40/41 | €215,299 | €209,876 | -€5,423 | -2.5% |
| Trade receivables | 40 | €155,299 | €189,876 | +€34,577 | +22.3% |
| Other amounts receivable | 41 | €60,000 | €20,000 | -€40,000 | -66.7% |
| Cash at bank and in hand | 54/58 | €75,117 | €59,319 | -€15,798 | -21.0% |
| Total equity and liabilities | 10/49 | €634,782 | €619,214 | -€15,568 | -2.5% |
| Equity | 10/15 | €378,753 | €363,389 | -€15,364 | -4.1% |
| Contributions | 10/11 | €329,840 | €329,840 | = | 0.0% |
| Reserves | 13 | €17,200 | €17,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,200 | €17,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €17,200 | €17,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,713 | €16,349 | -€15,364 | -48.4% |
| Amounts payable | 17/49 | €256,029 | €255,825 | -€204 | -0.1% |
| Amounts payable after more than one year | 17 | €4,638 | - | -€4,638 | |
| Financial debts | 170/4 | €4,638 | - | -€4,638 | |
| Amounts payable within one year | 42/48 | €241,782 | €251,110 | +€9,328 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €43,167 | €28,670 | -€14,497 | -33.6% |
| Trade debts | 44 | €133,476 | €166,290 | +€32,815 | +24.6% |
| Suppliers | 440/4 | €133,476 | €166,290 | +€32,815 | +24.6% |
| Taxes, remuneration and social security | 45 | €65,139 | €56,149 | -€8,990 | -13.8% |
| Taxes | 450/3 | €26,695 | €3,659 | -€23,036 | -86.3% |
| Remuneration and social security | 454/9 | €38,444 | €52,490 | +€14,046 | +36.5% |
| Accrued charges and deferred income | 492/3 | €9,609 | €4,715 | -€4,894 | -50.9% |
| Remuneration, social security and pensions | 62 | €433,877 | €468,699 | +€34,821 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,000 | €48,686 | +€2,686 | +5.8% |
| Other operating charges | 640/8 | €13,259 | €13,746 | +€487 | +3.7% |
| Non-recurring operating charges | 66A | - | €7,150 | +€7,150 | |
| Gross operating margin | 9900 | €367,411 | €547,975 | +€180,564 | +49.1% |
| Operating profit (loss) | 9901 | -€125,725 | €9,695 | +€135,420 | |
| Financial income | 75/76B | €95 | €35 | -€60 | -63.2% |
| Recurring financial income | 75 | €95 | €35 | -€60 | -63.2% |
| Financial charges | 65/66B | €1,925 | €2,037 | +€112 | +5.8% |
| Recurring financial charges | 65 | €1,925 | €2,037 | +€112 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | -€127,556 | €7,692 | +€135,248 | |
| Income taxes | 67/77 | €23,183 | €23,056 | -€126 | -0.5% |
| Profit (loss) for the period | 9904 | -€150,739 | -€15,364 | +€135,375 | +89.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€150,739 | -€15,364 | +€135,375 | +89.8% |
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 7 October 2026 via checked.be.