DECANOR: 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.
DECANOR
Largest movements
- Tangible fixed assets -€73,527
down €73,527 (-6.6%), from €1.1m to €1.0m
of which Land and buildings: -€72,387
- Profit (loss) carried forward -€30,505
down €30,505 (-24.9%), from -€122,668 to -€153,173
- Debts after one year -€29,376
down €29,376 (-3.4%), from €873,290 to €843,915
of which Financial debts: -€25,535
- Other debts -€12,455
down €12,455 (-100.0%), from €12,455 to €0
- Gross operating margin +€2,576
up €2,576 (+4.3%), from €60,335 to €62,912
- Other operating charges +€1,352
up €1,352 (+10.8%), from €12,543 to €13,895
- Financial charges +€791
up €791 (+15.2%), from €5,204 to €5,995
of which Non-recurring financial charges: +€1,410
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 | €1,119,646 | €1,046,083 | -€73,563 | -6.6% |
| Fixed assets | 21/28 | €1,117,366 | €1,043,839 | -€73,527 | -6.6% |
| Tangible fixed assets | 22/27 | €1,117,366 | €1,043,839 | -€73,527 | -6.6% |
| Land and buildings | 22 | €1,113,947 | €1,041,559 | -€72,387 | -6.5% |
| Plant, machinery and equipment | 23 | €3,420 | €2,280 | -€1,140 | -33.3% |
| Current assets | 29/58 | €2,280 | €2,244 | -€36 | -1.6% |
| Cash at bank and in hand | 54/58 | €2,280 | €2,244 | -€36 | -1.6% |
| Total equity and liabilities | 10/49 | €1,119,646 | €1,046,083 | -€73,563 | -6.6% |
| Equity | 10/15 | €178,279 | €147,774 | -€30,505 | -17.1% |
| Contributions | 10/11 | €297,472 | €297,472 | = | 0.0% |
| Capital | 10 | €297,472 | €297,472 | = | 0.0% |
| Issued capital | 100 | €297,472 | €297,472 | = | 0.0% |
| Reserves | 13 | €3,475 | €3,475 | = | 0.0% |
| Non-distributable reserves | 130/1 | €223 | €223 | = | 0.0% |
| Legal reserve | 130 | €223 | €223 | = | 0.0% |
| Distributable reserves | 133 | €3,252 | €3,252 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€122,668 | -€153,173 | -€30,505 | -24.9% |
| Amounts payable | 17/49 | €941,367 | €898,309 | -€43,058 | -4.6% |
| Amounts payable after more than one year | 17 | €873,290 | €843,915 | -€29,376 | -3.4% |
| Financial debts | 170/4 | €869,449 | €843,915 | -€25,535 | -2.9% |
| Other amounts payable | 178/9 | €3,841 | €0 | -€3,841 | -100.0% |
| Amounts payable within one year | 42/48 | €67,124 | €54,304 | -€12,820 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €4,668 | €4,304 | -€364 | -7.8% |
| Suppliers | 440/4 | €4,668 | €4,304 | -€364 | -7.8% |
| Other amounts payable | 47/48 | €12,455 | €0 | -€12,455 | -100.0% |
| Accrued charges and deferred income | 492/3 | €953 | €90 | -€863 | -90.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,841 | €73,527 | -€314 | -0.4% |
| Other operating charges | 640/8 | €12,543 | €13,895 | +€1,352 | +10.8% |
| Gross operating margin | 9900 | €60,335 | €62,912 | +€2,576 | +4.3% |
| Operating profit (loss) | 9901 | -€26,049 | -€24,510 | +€1,539 | +5.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €5,204 | €5,995 | +€791 | +15.2% |
| Recurring financial charges | 65 | €5,204 | €4,584 | -€619 | -11.9% |
| Non-recurring financial charges | 66B | - | €1,410 | +€1,410 | |
| Profit (loss) for the period before taxes | 9903 | -€31,253 | -€30,505 | +€748 | +2.4% |
| Profit (loss) for the period | 9904 | -€31,253 | -€30,505 | +€748 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,253 | -€30,505 | +€748 | +2.4% |
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 5 October 2026 via checked.be.