DECANCQ: 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.
DECANCQ
Largest movements
- Tangible fixed assets +€640,668
up €640,668 (+130.3%), from €491,762 to €1.1m
of which Land and buildings: +€643,415
- Cash -€72,300
down €72,300 (-92.1%), from €78,495 to €6,195
mainly Investment in fixed assets (net) (-€776,200) and Trade debts (-€12,741)
- Debts after one year +€531,104
up €531,104 (+169.5%), from €313,333 to €844,437
- Current portion of long-term debt +€27,777
up €27,777 (+90.6%), from €30,667 to €58,444
- Other debts +€24,098
up €24,098 (+470.5%), from €5,122 to €29,220
- Trade debts -€12,741
down €12,741 (-53.4%), from €23,838 to €11,097
- Depreciation +€64,332
up €64,332 (+90.4%), from €71,200 to €135,532
- Gross operating margin +€31,240
up €31,240 (+26.2%), from €119,307 to €150,547
- Financial charges +€6,909
up €6,909 (+143.0%), from €4,831 to €11,740
- Taxes -€4,509
down €4,509 (-76.4%), from €5,899 to €1,390
- Other operating charges +€1,794
up €1,794 (+151.8%), from €1,182 to €2,976
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 | €691,589 | €1,259,528 | +€567,939 | +82.1% |
| Fixed assets | 21/28 | €491,762 | €1,132,430 | +€640,668 | +130.3% |
| Tangible fixed assets | 22/27 | €491,762 | €1,132,430 | +€640,668 | +130.3% |
| Land and buildings | 22 | €433,548 | €1,076,963 | +€643,415 | +148.4% |
| Plant, machinery and equipment | 23 | €20,902 | €16,134 | -€4,768 | -22.8% |
| Furniture and vehicles | 24 | €37,312 | €39,333 | +€2,021 | +5.4% |
| Current assets | 29/58 | €199,827 | €127,098 | -€72,729 | -36.4% |
| Stocks and contracts in progress | 3 | €4,066 | €5,817 | +€1,751 | +43.1% |
| Stocks | 30/36 | €4,066 | €5,817 | +€1,751 | +43.1% |
| Amounts receivable within one year | 40/41 | €115,674 | €112,100 | -€3,574 | -3.1% |
| Trade receivables | 40 | €115,605 | €112,028 | -€3,577 | -3.1% |
| Other amounts receivable | 41 | €69 | €72 | +€3 | +4.3% |
| Cash at bank and in hand | 54/58 | €78,495 | €6,195 | -€72,300 | -92.1% |
| Deferred charges and accrued income | 490/1 | €1,592 | €2,986 | +€1,394 | +87.6% |
| Total equity and liabilities | 10/49 | €691,589 | €1,259,528 | +€567,939 | +82.1% |
| Equity | 10/15 | €302,183 | €301,092 | -€1,091 | -0.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €283,100 | €282,500 | -€600 | -0.2% |
| Distributable reserves | 133 | €283,100 | €282,500 | -€600 | -0.2% |
| Profit (loss) carried forward | 14 | €491 | - | -€491 | |
| Amounts payable | 17/49 | €389,406 | €958,436 | +€569,030 | +146.1% |
| Amounts payable after more than one year | 17 | €313,333 | €844,437 | +€531,104 | +169.5% |
| Financial debts | 170/4 | €313,333 | €844,437 | +€531,104 | +169.5% |
| Amounts payable within one year | 42/48 | €73,972 | €111,167 | +€37,195 | +50.3% |
| Current portion of amounts payable after more than one year | 42 | €30,667 | €58,444 | +€27,777 | +90.6% |
| Trade debts | 44 | €23,838 | €11,097 | -€12,741 | -53.4% |
| Suppliers | 440/4 | €23,838 | €11,097 | -€12,741 | -53.4% |
| Taxes, remuneration and social security | 45 | €14,345 | €12,406 | -€1,939 | -13.5% |
| Taxes | 450/3 | €14,345 | €10,522 | -€3,823 | -26.7% |
| Remuneration and social security | 454/9 | - | €1,884 | +€1,884 | |
| Other amounts payable | 47/48 | €5,122 | €29,220 | +€24,098 | +470.5% |
| Accrued charges and deferred income | 492/3 | €2,101 | €2,832 | +€731 | +34.8% |
| Remuneration, social security and pensions | 62 | €10 | - | -€10 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,200 | €135,532 | +€64,332 | +90.4% |
| Other operating charges | 640/8 | €1,182 | €2,976 | +€1,794 | +151.8% |
| Gross operating margin | 9900 | €119,307 | €150,547 | +€31,240 | +26.2% |
| Operating profit (loss) | 9901 | €46,915 | €12,039 | -€34,876 | -74.3% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €4,831 | €11,740 | +€6,909 | +143.0% |
| Recurring financial charges | 65 | €4,831 | €11,740 | +€6,909 | +143.0% |
| Profit (loss) for the period before taxes | 9903 | €42,099 | €299 | -€41,800 | -99.3% |
| Income taxes | 67/77 | €5,899 | €1,390 | -€4,509 | -76.4% |
| Profit (loss) for the period | 9904 | €36,200 | -€1,091 | -€37,291 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,200 | -€1,091 | -€37,291 |
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 9 October 2026 via checked.be.