DECAT FRUIT: 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.
DECAT FRUIT
Largest movements
- Cash -€44,179
down €44,179 (-28.7%), from €154,115 to €109,936
mainly Debts after one year (-€50,000) and Investment in fixed assets (net) (-€14,986)
- Tangible fixed assets +€7,796
up €7,796 (+41.8%), from €18,650 to €26,446
of which Land and buildings: +€13,655
- Receivables within one year +€4,947
up €4,947 (+582.8%), from €849 to €5,796
of which Other amounts receivable: +€4,844
- Debts after one year -€50,000
down €50,000 (-38.5%), from €130,000 to €80,000
- Profit (loss) carried forward +€11,701
up €11,701 (+51.2%), from -€22,834 to -€11,132
- Other debts +€11,279
up €11,279 (+26.8%), from €42,054 to €53,333
- Gross operating margin -€40,846
down €40,846 (-56.2%), from €72,625 to €31,779
- Staff costs +€1,322
up €1,322 (+12.9%), from €10,277 to €11,599
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 | €178,432 | €149,766 | -€28,666 | -16.1% |
| Fixed assets | 21/28 | €20,996 | €28,792 | +€7,796 | +37.1% |
| Tangible fixed assets | 22/27 | €18,650 | €26,446 | +€7,796 | +41.8% |
| Land and buildings | 22 | €5,509 | €19,164 | +€13,655 | +247.9% |
| Plant, machinery and equipment | 23 | €5,820 | €3,798 | -€2,022 | -34.7% |
| Furniture and vehicles | 24 | €7,320 | €3,484 | -€3,837 | -52.4% |
| Financial fixed assets | 28 | €2,347 | €2,347 | = | 0.0% |
| Current assets | 29/58 | €157,435 | €120,974 | -€36,462 | -23.2% |
| Stocks and contracts in progress | 3 | - | €1,782 | +€1,782 | |
| Stocks | 30/36 | - | €1,782 | +€1,782 | |
| Amounts receivable within one year | 40/41 | €849 | €5,796 | +€4,947 | +582.8% |
| Trade receivables | 40 | €352 | €456 | +€103 | +29.3% |
| Other amounts receivable | 41 | €497 | €5,340 | +€4,844 | +975.2% |
| Cash at bank and in hand | 54/58 | €154,115 | €109,936 | -€44,179 | -28.7% |
| Deferred charges and accrued income | 490/1 | €2,472 | €3,460 | +€988 | +40.0% |
| Total equity and liabilities | 10/49 | €178,432 | €149,766 | -€28,666 | -16.1% |
| Equity | 10/15 | -€2,374 | €9,328 | +€11,701 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,834 | -€11,132 | +€11,701 | +51.2% |
| Amounts payable | 17/49 | €180,805 | €140,438 | -€40,367 | -22.3% |
| Amounts payable after more than one year | 17 | €130,000 | €80,000 | -€50,000 | -38.5% |
| Financial debts | 170/4 | €130,000 | €80,000 | -€50,000 | -38.5% |
| Amounts payable within one year | 42/48 | €49,710 | €60,010 | +€10,301 | +20.7% |
| Trade debts | 44 | €5,012 | €3,458 | -€1,554 | -31.0% |
| Suppliers | 440/4 | €5,012 | €3,458 | -€1,554 | -31.0% |
| Taxes, remuneration and social security | 45 | €2,643 | €3,219 | +€576 | +21.8% |
| Taxes | 450/3 | €2,643 | €3,219 | +€576 | +21.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €42,054 | €53,333 | +€11,279 | +26.8% |
| Accrued charges and deferred income | 492/3 | €1,096 | €428 | -€668 | -61.0% |
| Remuneration, social security and pensions | 62 | €10,277 | €11,599 | +€1,322 | +12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,925 | €7,190 | +€265 | +3.8% |
| Other operating charges | 640/8 | €689 | €622 | -€67 | -9.7% |
| Gross operating margin | 9900 | €72,625 | €31,779 | -€40,846 | -56.2% |
| Operating profit (loss) | 9901 | €54,735 | €12,368 | -€42,367 | -77.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1250.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1250.0% |
| Financial charges | 65/66B | €410 | €502 | +€92 | +22.5% |
| Recurring financial charges | 65 | €410 | €502 | +€92 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | €54,325 | €11,866 | -€42,459 | -78.2% |
| Income taxes | 67/77 | €174 | €165 | -€9 | -5.4% |
| Profit (loss) for the period | 9904 | €54,151 | €11,701 | -€42,449 | -78.4% |
| Profit (loss) for the period to be appropriated | 9905 | €54,151 | €11,701 | -€42,449 | -78.4% |
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 9 October 2026 via checked.be.