DECASA: 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.
DECASA
Largest movements
- Cash +€315,678
up €315,678, from €0 to €315,678
mainly Stocks and contracts (+€194,189) and Net result for the year (+€122,994)
- Stocks and contracts -€194,189
down €194,189 (-100.0%), from €194,189 to €0
- Tangible fixed assets -€3,840
down €3,840 (-35.1%), from €10,952 to €7,112
- Profit (loss) carried forward +€122,994
up €122,994, from -€9,807 to €113,187
- Tax, wage and social debts +€34,453
up €34,453 (+887.1%), from €3,884 to €38,337
- Short-term financial debts -€31,244
down €31,244 (-100.0%), from €31,244 to €0
- Trade debts -€9,603
down €9,603 (-68.4%), from €14,033 to €4,430
- Other debts +€3,251
up €3,251 (+2.5%), from €129,905 to €133,156
- Gross operating margin +€168,980
up €168,980, from -€1,498 to €167,482
- Taxes +€37,993
up €37,993 (+21027.6%), from €181 to €38,173
- Other operating charges -€4,866
down €4,866 (-90.2%), from €5,396 to €530
- Depreciation +€2,743
up €2,743 (+250.0%), from €1,097 to €3,840
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 | €205,141 | €323,132 | +€117,991 | +57.5% |
| Fixed assets | 21/28 | €10,952 | €7,112 | -€3,840 | -35.1% |
| Tangible fixed assets | 22/27 | €10,952 | €7,112 | -€3,840 | -35.1% |
| Furniture and vehicles | 24 | €10,952 | €7,112 | -€3,840 | -35.1% |
| Current assets | 29/58 | €194,189 | €316,020 | +€121,831 | +62.7% |
| Stocks and contracts in progress | 3 | €194,189 | €0 | -€194,189 | -100.0% |
| Stocks | 30/36 | €194,189 | €0 | -€194,189 | -100.0% |
| Cash at bank and in hand | 54/58 | €0 | €315,678 | +€315,678 | |
| Deferred charges and accrued income | 490/1 | - | €342 | +€342 | |
| Total equity and liabilities | 10/49 | €205,141 | €323,132 | +€117,991 | +57.5% |
| Equity | 10/15 | €16,528 | €139,522 | +€122,994 | +744.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €23,335 | €23,335 | = | 0.0% |
| Distributable reserves | 133 | €23,335 | €23,335 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,807 | €113,187 | +€122,994 | |
| Amounts payable | 17/49 | €188,613 | €183,610 | -€5,003 | -2.7% |
| Amounts payable after more than one year | 17 | €7,686 | €5,749 | -€1,937 | -25.2% |
| Financial debts | 170/4 | €7,686 | €5,749 | -€1,937 | -25.2% |
| Amounts payable within one year | 42/48 | €180,927 | €177,861 | -€3,066 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €1,860 | €1,937 | +€77 | +4.1% |
| Financial debts | 43 | €31,244 | €0 | -€31,244 | -100.0% |
| Credit institutions | 430/8 | €31,244 | €0 | -€31,244 | -100.0% |
| Trade debts | 44 | €14,033 | €4,430 | -€9,603 | -68.4% |
| Suppliers | 440/4 | €14,033 | €4,430 | -€9,603 | -68.4% |
| Taxes, remuneration and social security | 45 | €3,884 | €38,337 | +€34,453 | +887.1% |
| Taxes | 450/3 | €3,884 | €38,337 | +€34,453 | +887.1% |
| Other amounts payable | 47/48 | €129,905 | €133,156 | +€3,251 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,097 | €3,840 | +€2,743 | +250.0% |
| Other operating charges | 640/8 | €5,396 | €530 | -€4,866 | -90.2% |
| Gross operating margin | 9900 | -€1,498 | €167,482 | +€168,980 | |
| Operating profit (loss) | 9901 | -€7,992 | €163,112 | +€171,104 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +350.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +350.0% |
| Financial charges | 65/66B | €1,635 | €1,945 | +€310 | +19.0% |
| Recurring financial charges | 65 | €1,635 | €1,945 | +€310 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,626 | €161,167 | +€170,794 | |
| Income taxes | 67/77 | €181 | €38,173 | +€37,993 | +21027.6% |
| Profit (loss) for the period | 9904 | -€9,807 | €122,994 | +€132,801 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,807 | €122,994 | +€132,801 |
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 4 October 2026 via checked.be.