DECANN: 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.
DECANN
Largest movements
- Receivables within one year -€21,111
down €21,111 (-74.4%), from €28,377 to €7,266
of which Trade receivables: -€26,186
- Tangible fixed assets -€12,816
down €12,816 (-31.9%), from €40,237 to €27,421
of which Leasing and similar rights: -€9,810
- Cash +€4,794
up €4,794 (+64258.2%), from €7 to €4,801
mainly Receivables within one year (+€21,111) and Depreciation (+€12,816)
- Profit (loss) carried forward -€15,601
new in 2025: -€15,601
- Debts after one year -€12,849
down €12,849 (-69.9%), from €18,372 to €5,524
- Tax, wage and social debts -€1,365
down €1,365 (-8.9%), from €15,368 to €14,003
of which Remuneration and social security: -€1,750
- Gross operating margin -€45,748
down €45,748 (-97.5%), from €46,934 to €1,185
- Taxes -€11,025
down €11,025 (-98.8%), from €11,157 to €132
- Other operating charges +€928
up €928 (+71.4%), from €1,299 to €2,227
- Depreciation +€499
up €499 (+4.1%), from €12,317 to €12,816
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 | €70,101 | €40,785 | -€29,316 | -41.8% |
| Fixed assets | 21/28 | €40,237 | €27,421 | -€12,816 | -31.9% |
| Tangible fixed assets | 22/27 | €40,237 | €27,421 | -€12,816 | -31.9% |
| Plant, machinery and equipment | 23 | €7,662 | €4,656 | -€3,005 | -39.2% |
| Leasing and similar rights | 25 | €32,575 | €22,765 | -€9,810 | -30.1% |
| Current assets | 29/58 | €29,863 | €13,363 | -€16,500 | -55.3% |
| Amounts receivable within one year | 40/41 | €28,377 | €7,266 | -€21,111 | -74.4% |
| Trade receivables | 40 | €27,818 | €1,632 | -€26,186 | -94.1% |
| Other amounts receivable | 41 | €560 | €5,635 | +€5,075 | +907.0% |
| Cash at bank and in hand | 54/58 | €7 | €4,801 | +€4,794 | +64258.2% |
| Deferred charges and accrued income | 490/1 | €1,479 | €1,296 | -€183 | -12.4% |
| Total equity and liabilities | 10/49 | €70,101 | €40,785 | -€29,316 | -41.8% |
| Equity | 10/15 | €22,591 | €6,989 | -€15,601 | -69.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €21,091 | €21,091 | = | 0.0% |
| Distributable reserves | 133 | €21,091 | €21,091 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€15,601 | -€15,601 | |
| Amounts payable | 17/49 | €47,510 | €33,795 | -€13,715 | -28.9% |
| Amounts payable after more than one year | 17 | €18,372 | €5,524 | -€12,849 | -69.9% |
| Financial debts | 170/4 | €18,372 | €5,524 | -€12,849 | -69.9% |
| Amounts payable within one year | 42/48 | €29,138 | €28,272 | -€866 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €12,293 | €12,849 | +€556 | +4.5% |
| Trade debts | 44 | €1,477 | €1,420 | -€57 | -3.9% |
| Suppliers | 440/4 | €1,477 | €1,420 | -€57 | -3.9% |
| Taxes, remuneration and social security | 45 | €15,368 | €14,003 | -€1,365 | -8.9% |
| Taxes | 450/3 | €13,618 | €14,003 | +€385 | +2.8% |
| Remuneration and social security | 454/9 | €1,750 | €0 | -€1,750 | -100.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,317 | €12,816 | +€499 | +4.1% |
| Other operating charges | 640/8 | €1,299 | €2,227 | +€928 | +71.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €46,934 | €1,185 | -€45,748 | -97.5% |
| Operating profit (loss) | 9901 | €33,318 | -€13,858 | -€47,175 | |
| Financial income | 75/76B | €18 | €422 | +€405 | +2312.9% |
| Recurring financial income | 75 | €18 | €422 | +€405 | +2312.9% |
| Financial charges | 65/66B | €1,783 | €2,034 | +€251 | +14.1% |
| Recurring financial charges | 65 | €1,783 | €2,034 | +€251 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €31,553 | -€15,469 | -€47,022 | |
| Income taxes | 67/77 | €11,157 | €132 | -€11,025 | -98.8% |
| Profit (loss) for the period | 9904 | €20,396 | -€15,601 | -€35,997 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,396 | -€15,601 | -€35,997 |
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 3 October 2026 via checked.be.