DECAS: 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.
DECAS
Largest movements
- Cash +€37,698
up €37,698 (+2,231%), from €1,690 to €39,388
mainly Net result for the year (+€21,873) and Trade debts (+€7,559)
- Tangible fixed assets +€1,658
new in 2025: €1,658
- Profit (loss) carried forward +€21,873
up €21,873 (+67.6%), from -€32,349 to -€10,477
- Trade debts +€7,559
up €7,559 (+81.7%), from €9,253 to €16,812
- Other debts +€6,974
new in 2025: €6,974
- Tax, wage and social debts +€2,745
up €2,745 (+76.2%), from €3,600 to €6,345
- Gross operating margin +€31,329
up €31,329, from -€1,411 to €29,918
- Taxes +€3,221
new in 2025: €3,221
- Financial charges -€869
down €869 (-38.8%), from €2,237 to €1,368
- Other operating charges +€440
up €440 (+15.9%), from €2,775 to €3,215
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.
Derived cash bridge
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 | €3,372 | €42,522 | +€39,150 | +1,161% |
| Fixed assets | 21/28 | - | €1,658 | +€1,658 | |
| Tangible fixed assets | 22/27 | - | €1,658 | +€1,658 | |
| Plant, machinery and equipment | 23 | - | €1,658 | +€1,658 | |
| Current assets | 29/58 | €3,372 | €40,863 | +€37,491 | +1,112% |
| Stocks and contracts in progress | 3 | €1,682 | €1,475 | -€207 | -12.3% |
| Stocks | 30/36 | €1,682 | €1,475 | -€207 | -12.3% |
| Cash at bank and in hand | 54/58 | €1,690 | €39,388 | +€37,698 | +2,231% |
| Total equity and liabilities | 10/49 | €3,372 | €42,522 | +€39,150 | +1,161% |
| Equity | 10/15 | -€9,482 | €12,391 | +€21,873 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,268 | €4,268 | = | 0.0% |
| Distributable reserves | 133 | €4,268 | €4,268 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,349 | -€10,477 | +€21,873 | +67.6% |
| Amounts payable | 17/49 | €12,854 | €30,131 | +€17,277 | +134% |
| Amounts payable within one year | 42/48 | €12,854 | €30,131 | +€17,277 | +134% |
| Trade debts | 44 | €9,253 | €16,812 | +€7,559 | +81.7% |
| Suppliers | 440/4 | €9,253 | €16,812 | +€7,559 | +81.7% |
| Taxes, remuneration and social security | 45 | €3,600 | €6,345 | +€2,745 | +76.2% |
| Taxes | 450/3 | €3,600 | €6,345 | +€2,745 | +76.2% |
| Other amounts payable | 47/48 | - | €6,974 | +€6,974 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €242 | +€242 | |
| Other operating charges | 640/8 | €2,775 | €3,215 | +€440 | +15.9% |
| Gross operating margin | 9900 | -€1,411 | €29,918 | +€31,329 | |
| Operating profit (loss) | 9901 | -€4,186 | €26,462 | +€30,648 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +850% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +850% |
| Financial charges | 65/66B | €2,237 | €1,368 | -€869 | -38.8% |
| Recurring financial charges | 65 | €2,237 | €1,368 | -€869 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,423 | €25,094 | +€31,517 | |
| Income taxes | 67/77 | - | €3,221 | +€3,221 | |
| Profit (loss) for the period | 9904 | -€6,423 | €21,873 | +€28,295 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,423 | €21,873 | +€28,295 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.