DECAMPS PRODUCTS: 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.
DECAMPS PRODUCTS
Largest movements
- Receivables within one year -€6,505
down €6,505 (-48.9%), from €13,300 to €6,795
of which Trade receivables: -€5,223
- Cash +€5,279
up €5,279 (+128%), from €4,126 to €9,405
mainly Other debts (+€29,006) and Receivables within one year (+€6,505)
- Tangible fixed assets -€4,867
no longer reported in 2025 (was €4,867)
- Stocks and contracts -€4,000
down €4,000 (-4.0%), from €99,364 to €95,364
- Other debts +€29,006
up €29,006 (+45.9%), from €63,175 to €92,181
- Profit (loss) carried forward -€22,687
down €22,687 (-169%), from -€13,456 to -€36,143
- Debts after one year -€9,100
down €9,100 (-31.3%), from €29,100 to €20,000
- Trade debts -€6,255
down €6,255 (-60.2%), from €10,390 to €4,135
- Gross operating margin -€18,296
down €18,296, from €2,398 to -€15,898
- Financial charges -€1,256
down €1,256 (-49.7%), from €2,527 to €1,272
- Depreciation -€346
down €346 (-6.6%), from €5,213 to €4,867
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 | €121,755 | €112,221 | -€9,534 | -7.8% |
| Fixed assets | 21/28 | €4,867 | - | -€4,867 | |
| Tangible fixed assets | 22/27 | €4,867 | - | -€4,867 | |
| Furniture and vehicles | 24 | €4,867 | - | -€4,867 | |
| Current assets | 29/58 | €116,888 | €112,221 | -€4,668 | -4.0% |
| Stocks and contracts in progress | 3 | €99,364 | €95,364 | -€4,000 | -4.0% |
| Stocks | 30/36 | €99,364 | €95,364 | -€4,000 | -4.0% |
| Amounts receivable within one year | 40/41 | €13,300 | €6,795 | -€6,505 | -48.9% |
| Trade receivables | 40 | €10,559 | €5,336 | -€5,223 | -49.5% |
| Other amounts receivable | 41 | €2,741 | €1,459 | -€1,281 | -46.7% |
| Cash at bank and in hand | 54/58 | €4,126 | €9,405 | +€5,279 | +128% |
| Deferred charges and accrued income | 490/1 | €98 | €656 | +€558 | +568% |
| Total equity and liabilities | 10/49 | €121,755 | €112,221 | -€9,534 | -7.8% |
| Equity | 10/15 | €18,592 | -€4,095 | -€22,687 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,447 | €13,447 | = | 0.0% |
| Distributable reserves | 133 | €13,447 | €13,447 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,456 | -€36,143 | -€22,687 | -169% |
| Amounts payable | 17/49 | €103,163 | €116,316 | +€13,153 | +12.7% |
| Amounts payable after more than one year | 17 | €29,100 | €20,000 | -€9,100 | -31.3% |
| Other amounts payable | 178/9 | €29,100 | €20,000 | -€9,100 | -31.3% |
| Amounts payable within one year | 42/48 | €74,063 | €96,316 | +€22,253 | +30.0% |
| Trade debts | 44 | €10,390 | €4,135 | -€6,255 | -60.2% |
| Suppliers | 440/4 | €10,390 | €4,135 | -€6,255 | -60.2% |
| Taxes, remuneration and social security | 45 | €498 | - | -€498 | |
| Taxes | 450/3 | €498 | - | -€498 | |
| Other amounts payable | 47/48 | €63,175 | €92,181 | +€29,006 | +45.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,213 | €4,867 | -€346 | -6.6% |
| Other operating charges | 640/8 | €647 | €660 | +€12 | +1.9% |
| Gross operating margin | 9900 | €2,398 | -€15,898 | -€18,296 | |
| Operating profit (loss) | 9901 | -€3,463 | -€21,425 | -€17,962 | -519% |
| Financial income | 75/76B | €83 | €9 | -€74 | -89.1% |
| Recurring financial income | 75 | €83 | €9 | -€74 | -89.1% |
| Financial charges | 65/66B | €2,527 | €1,272 | -€1,256 | -49.7% |
| Recurring financial charges | 65 | €2,527 | €1,272 | -€1,256 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,907 | -€22,687 | -€16,780 | -284% |
| Profit (loss) for the period | 9904 | -€5,907 | -€22,687 | -€16,780 | -284% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,907 | -€22,687 | -€16,780 | -284% |
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 31 October 2026 via checked.be.