DECANT CONSTRUCTION: 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.
DECANT CONSTRUCTION
Largest movements
- Tangible fixed assets +€31,480
up €31,480 (+147.9%), from €21,291 to €52,771
of which Furniture and vehicles: +€32,572
- Cash +€27,342
up €27,342 (+21.3%), from €128,163 to €155,505
mainly Net result for the year (+€72,186) and Depreciation (+€30,859)
- Receivables within one year -€10,808
down €10,808 (-51.7%), from €20,888 to €10,079
of which Other amounts receivable: -€5,906
- Intangible fixed assets -€3,500
down €3,500 (-18.2%), from €19,231 to €15,731
- Other debts +€30,765
up €30,765 (+99.5%), from €30,935 to €61,701
- Debts after one year +€8,161
new in 2025: €8,161
- Advances received -€7,749
no longer reported in 2025 (was €7,749)
- Trade debts +€7,717
up €7,717 (+324.2%), from €2,380 to €10,097
- Tax, wage and social debts +€6,283
up €6,283 (+77.0%), from €8,161 to €14,444
of which Taxes: +€3,609
- Gross operating margin +€50,973
up €50,973 (+58.5%), from €87,139 to €138,112
- Taxes +€9,149
up €9,149 (+100.0%), from €9,146 to €18,295
- Other operating charges +€1,624
up €1,624 (+122.5%), from €1,326 to €2,950
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 | €190,157 | €234,743 | +€44,586 | +23.4% |
| Fixed assets | 21/28 | €40,521 | €68,502 | +€27,980 | +69.1% |
| Intangible fixed assets | 21 | €19,231 | €15,731 | -€3,500 | -18.2% |
| Tangible fixed assets | 22/27 | €21,291 | €52,771 | +€31,480 | +147.9% |
| Land and buildings | 22 | €179 | - | -€179 | |
| Plant, machinery and equipment | 23 | €4,836 | €3,924 | -€912 | -18.9% |
| Furniture and vehicles | 24 | €16,275 | €48,847 | +€32,572 | +200.1% |
| Current assets | 29/58 | €149,636 | €166,242 | +€16,606 | +11.1% |
| Stocks and contracts in progress | 3 | €585 | €635 | +€50 | +8.6% |
| Stocks | 30/36 | €585 | €635 | +€50 | +8.6% |
| Amounts receivable within one year | 40/41 | €20,888 | €10,079 | -€10,808 | -51.7% |
| Trade receivables | 40 | €8,483 | €3,581 | -€4,902 | -57.8% |
| Other amounts receivable | 41 | €12,405 | €6,498 | -€5,906 | -47.6% |
| Cash at bank and in hand | 54/58 | €128,163 | €155,505 | +€27,342 | +21.3% |
| Deferred charges and accrued income | 490/1 | - | €22 | +€22 | |
| Total equity and liabilities | 10/49 | €190,157 | €234,743 | +€44,586 | +23.4% |
| Equity | 10/15 | €134,374 | €134,560 | +€186 | +0.1% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,374 | €92,560 | +€186 | +0.2% |
| Amounts payable | 17/49 | €55,784 | €100,184 | +€44,400 | +79.6% |
| Amounts payable after more than one year | 17 | - | €8,161 | +€8,161 | |
| Financial debts | 170/4 | - | €8,161 | +€8,161 | |
| Amounts payable within one year | 42/48 | €55,784 | €92,023 | +€36,239 | +65.0% |
| Current portion of amounts payable after more than one year | 42 | €6,558 | €5,781 | -€778 | -11.9% |
| Trade debts | 44 | €2,380 | €10,097 | +€7,717 | +324.2% |
| Suppliers | 440/4 | €2,380 | €10,097 | +€7,717 | +324.2% |
| Advances received on contracts in progress | 46 | €7,749 | - | -€7,749 | |
| Taxes, remuneration and social security | 45 | €8,161 | €14,444 | +€6,283 | +77.0% |
| Taxes | 450/3 | €8,161 | €11,770 | +€3,609 | +44.2% |
| Remuneration and social security | 454/9 | - | €2,673 | +€2,673 | |
| Other amounts payable | 47/48 | €30,935 | €61,701 | +€30,765 | +99.5% |
| Remuneration, social security and pensions | 62 | €7,981 | €9,125 | +€1,145 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,848 | €30,859 | -€990 | -3.1% |
| Other operating charges | 640/8 | €1,326 | €2,950 | +€1,624 | +122.5% |
| Non-recurring operating charges | 66A | - | €3,821 | +€3,821 | |
| Gross operating margin | 9900 | €87,139 | €138,112 | +€50,973 | +58.5% |
| Operating profit (loss) | 9901 | €45,985 | €91,358 | +€45,373 | +98.7% |
| Financial income | 75/76B | €67 | €0 | -€67 | -99.8% |
| Recurring financial income | 75 | €67 | €0 | -€67 | -99.8% |
| Financial charges | 65/66B | €1,012 | €877 | -€135 | -13.3% |
| Recurring financial charges | 65 | €1,012 | €877 | -€135 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €45,040 | €90,481 | +€45,441 | +100.9% |
| Income taxes | 67/77 | €9,146 | €18,295 | +€9,149 | +100.0% |
| Profit (loss) for the period | 9904 | €35,894 | €72,186 | +€36,292 | +101.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,894 | €72,186 | +€36,292 | +101.1% |
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.