Decas Services: 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 Services
Largest movements
- Tangible fixed assets -€35,647
down €35,647 (-8.3%), from €430,549 to €394,902
of which Furniture and vehicles: -€19,503
- Receivables within one year -€9,537
down €9,537 (-15.8%), from €60,351 to €50,814
of which Other amounts receivable: -€12,237
- Debts after one year -€31,721
down €31,721 (-19.7%), from €161,070 to €129,349
- Reserves +€17,000
up €17,000 (+5.4%), from €313,860 to €330,860
of which Distributable reserves: +€17,000
- Other debts -€14,000
down €14,000 (-29.8%), from €47,000 to €33,000
- Current portion of long-term debt -€10,708
down €10,708 (-43.8%), from €24,432 to €13,724
- Gross operating margin +€8,861
up €8,861 (+8.1%), from €109,269 to €118,130
- Taxes -€3,868
down €3,868 (-11.6%), from €33,355 to €29,487
- Other operating charges -€2,764
down €2,764 (-49.0%), from €5,639 to €2,875
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 | €603,108 | €555,083 | -€48,025 | -8.0% |
| Fixed assets | 21/28 | €430,549 | €394,902 | -€35,647 | -8.3% |
| Tangible fixed assets | 22/27 | €430,549 | €394,902 | -€35,647 | -8.3% |
| Land and buildings | 22 | €381,858 | €365,973 | -€15,885 | -4.2% |
| Plant, machinery and equipment | 23 | €1,047 | €788 | -€259 | -24.7% |
| Furniture and vehicles | 24 | €47,644 | €28,141 | -€19,503 | -40.9% |
| Current assets | 29/58 | €172,559 | €160,180 | -€12,378 | -7.2% |
| Amounts receivable after more than one year | 29 | €89,000 | €89,000 | = | 0.0% |
| Other amounts receivable | 291 | €89,000 | €89,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €60,351 | €50,814 | -€9,537 | -15.8% |
| Trade receivables | 40 | €25,555 | €28,256 | +€2,701 | +10.6% |
| Other amounts receivable | 41 | €34,795 | €22,558 | -€12,237 | -35.2% |
| Cash at bank and in hand | 54/58 | €1,442 | €2,779 | +€1,338 | +92.8% |
| Deferred charges and accrued income | 490/1 | €21,766 | €17,587 | -€4,179 | -19.2% |
| Total equity and liabilities | 10/49 | €603,108 | €555,083 | -€48,025 | -8.0% |
| Equity | 10/15 | €328,931 | €345,470 | +€16,539 | +5.0% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €313,860 | €330,860 | +€17,000 | +5.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €313,860 | €330,860 | +€17,000 | +5.4% |
| Profit (loss) carried forward | 14 | €2,571 | €2,110 | -€461 | -17.9% |
| Amounts payable | 17/49 | €274,176 | €209,612 | -€64,564 | -23.5% |
| Amounts payable after more than one year | 17 | €161,070 | €129,349 | -€31,721 | -19.7% |
| Financial debts | 170/4 | €161,070 | €129,349 | -€31,721 | -19.7% |
| Amounts payable within one year | 42/48 | €113,106 | €80,263 | -€32,843 | -29.0% |
| Current portion of amounts payable after more than one year | 42 | €24,432 | €13,724 | -€10,708 | -43.8% |
| Financial debts | 43 | €41 | €154 | +€113 | +277% |
| Credit institutions | 430/8 | €41 | €154 | +€113 | +277% |
| Trade debts | 44 | €13,308 | €9,425 | -€3,883 | -29.2% |
| Suppliers | 440/4 | €13,308 | €9,425 | -€3,883 | -29.2% |
| Taxes, remuneration and social security | 45 | €28,325 | €23,960 | -€4,365 | -15.4% |
| Taxes | 450/3 | €24,796 | €21,901 | -€2,895 | -11.7% |
| Remuneration and social security | 454/9 | €3,529 | €2,059 | -€1,470 | -41.7% |
| Other amounts payable | 47/48 | €47,000 | €33,000 | -€14,000 | -29.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,928 | €37,397 | +€468 | +1.3% |
| Other operating charges | 640/8 | €5,639 | €2,875 | -€2,764 | -49.0% |
| Gross operating margin | 9900 | €109,269 | €118,130 | +€8,861 | +8.1% |
| Operating profit (loss) | 9901 | €66,702 | €77,858 | +€11,157 | +16.7% |
| Financial income | 75/76B | €4,553 | €4,100 | -€453 | -10.0% |
| Recurring financial income | 75 | €4,553 | €4,100 | -€453 | -10.0% |
| Financial charges | 65/66B | €3,790 | €2,932 | -€858 | -22.6% |
| Recurring financial charges | 65 | €3,790 | €2,932 | -€858 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €67,465 | €79,026 | +€11,561 | +17.1% |
| Income taxes | 67/77 | €33,355 | €29,487 | -€3,868 | -11.6% |
| Profit (loss) for the period | 9904 | €34,110 | €49,539 | +€15,429 | +45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,110 | €49,539 | +€15,429 | +45.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.