Decàno: 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.
Decàno
Largest movements
- Cash +€162,718
up €162,718 (+46.5%), from €349,947 to €512,664
mainly Net result for the year (+€158,517) and Deferred charges and accrued income (+€14,006)
- Receivables within one year +€23,759
up €23,759 (+121.1%), from €19,625 to €43,384
of which Trade receivables: +€24,018
- Deferred charges and accrued income -€14,006
down €14,006 (-77.2%), from €18,144 to €4,138
- Tangible fixed assets -€8,593
down €8,593 (-32.8%), from €26,217 to €17,624
of which Furniture and vehicles: -€7,988
- Reserves +€158,517
up €158,517 (+39.6%), from €399,994 to €558,511
- Gross operating margin +€69,597
up €69,597 (+41.8%), from €166,616 to €236,213
- Taxes +€21,714
up €21,714 (+47.1%), from €46,138 to €67,852
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 | €413,932 | €577,811 | +€163,878 | +39.6% |
| Fixed assets | 21/28 | €26,217 | €17,624 | -€8,593 | -32.8% |
| Tangible fixed assets | 22/27 | €26,217 | €17,624 | -€8,593 | -32.8% |
| Plant, machinery and equipment | 23 | €1,750 | €1,145 | -€605 | -34.6% |
| Furniture and vehicles | 24 | €24,467 | €16,479 | -€7,988 | -32.6% |
| Current assets | 29/58 | €387,715 | €560,187 | +€172,471 | +44.5% |
| Amounts receivable within one year | 40/41 | €19,625 | €43,384 | +€23,759 | +121.1% |
| Trade receivables | 40 | €19,148 | €43,167 | +€24,018 | +125.4% |
| Other amounts receivable | 41 | €477 | €218 | -€259 | -54.3% |
| Cash at bank and in hand | 54/58 | €349,947 | €512,664 | +€162,718 | +46.5% |
| Deferred charges and accrued income | 490/1 | €18,144 | €4,138 | -€14,006 | -77.2% |
| Total equity and liabilities | 10/49 | €413,932 | €577,811 | +€163,878 | +39.6% |
| Equity | 10/15 | €406,194 | €564,711 | +€158,517 | +39.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €399,994 | €558,511 | +€158,517 | +39.6% |
| Distributable reserves | 133 | €399,994 | €558,511 | +€158,517 | +39.6% |
| Amounts payable | 17/49 | €7,738 | €13,100 | +€5,362 | +69.3% |
| Amounts payable within one year | 42/48 | €7,738 | €13,100 | +€5,362 | +69.3% |
| Trade debts | 44 | €531 | €2,295 | +€1,764 | +332.3% |
| Suppliers | 440/4 | €531 | €2,295 | +€1,764 | +332.3% |
| Taxes, remuneration and social security | 45 | €4,970 | €8,679 | +€3,709 | +74.6% |
| Taxes | 450/3 | €4,970 | €8,679 | +€3,709 | +74.6% |
| Other amounts payable | 47/48 | €2,237 | €2,125 | -€112 | -5.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,597 | €8,593 | -€4 | 0.0% |
| Other operating charges | 640/8 | €417 | €465 | +€48 | +11.6% |
| Gross operating margin | 9900 | €166,616 | €236,213 | +€69,597 | +41.8% |
| Operating profit (loss) | 9901 | €157,603 | €227,155 | +€69,553 | +44.1% |
| Financial income | 75/76B | €64 | €15 | -€49 | -77.0% |
| Recurring financial income | 75 | €64 | €15 | -€49 | -77.0% |
| Financial charges | 65/66B | €387 | €801 | +€414 | +106.8% |
| Recurring financial charges | 65 | €387 | €801 | +€414 | +106.8% |
| Profit (loss) for the period before taxes | 9903 | €157,279 | €226,369 | +€69,090 | +43.9% |
| Income taxes | 67/77 | €46,138 | €67,852 | +€21,714 | +47.1% |
| Profit (loss) for the period | 9904 | €111,141 | €158,517 | +€47,375 | +42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €111,141 | €158,517 | +€47,375 | +42.6% |
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.