Decato: 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.
Decato
Largest movements
- Cash +€110,849
up €110,849 (+3,509%), from €3,159 to €114,008
mainly Contributions, distributions and other (+€100,000) and Depreciation (+€39,172)
- Tangible fixed assets -€39,841
down €39,841 (-9.6%), from €413,741 to €373,900
of which Land and buildings: -€34,910
- Receivables within one year +€7,211
up €7,211 (+51.6%), from €13,963 to €21,174
of which Other amounts receivable: +€10,094
- Contributions +€100,000
up €100,000 (+538%), from €18,600 to €118,600
- Profit (loss) carried forward +€29,479
up €29,479, from -€18,721 to €10,758
- Debts after one year -€27,816
down €27,816 (-16.5%), from €168,394 to €140,579
- Other debts -€13,066
down €13,066 (-5.8%), from €224,016 to €210,950
- Trade debts -€7,050
down €7,050 (-66.6%), from €10,577 to €3,528
- Taxes +€7,746
up €7,746 (+5,898%), from €131 to €7,878
- Gross operating margin +€4,033
up €4,033 (+5.0%), from €81,118 to €85,151
- Depreciation -€1,572
down €1,572 (-3.9%), from €40,744 to €39,172
- Other operating charges -€1,217
down €1,217 (-29.0%), from €4,197 to €2,979
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 | €436,556 | €515,913 | +€79,357 | +18.2% |
| Fixed assets | 21/28 | €413,741 | €373,900 | -€39,841 | -9.6% |
| Tangible fixed assets | 22/27 | €413,741 | €373,900 | -€39,841 | -9.6% |
| Land and buildings | 22 | €387,265 | €352,355 | -€34,910 | -9.0% |
| Plant, machinery and equipment | 23 | €2,773 | €7,608 | +€4,835 | +174% |
| Furniture and vehicles | 24 | €12,103 | €2,337 | -€9,766 | -80.7% |
| Other tangible fixed assets | 26 | €11,600 | €11,600 | = | 0.0% |
| Current assets | 29/58 | €22,815 | €142,013 | +€119,198 | +522% |
| Amounts receivable within one year | 40/41 | €13,963 | €21,174 | +€7,211 | +51.6% |
| Trade receivables | 40 | €12,840 | €9,957 | -€2,883 | -22.5% |
| Other amounts receivable | 41 | €1,123 | €11,217 | +€10,094 | +899% |
| Cash at bank and in hand | 54/58 | €3,159 | €114,008 | +€110,849 | +3,509% |
| Deferred charges and accrued income | 490/1 | €5,693 | €6,831 | +€1,138 | +20.0% |
| Total equity and liabilities | 10/49 | €436,556 | €515,913 | +€79,357 | +18.2% |
| Equity | 10/15 | -€121 | €129,358 | +€129,479 | |
| Contributions | 10/11 | €18,600 | €118,600 | +€100,000 | +538% |
| Profit (loss) carried forward | 14 | -€18,721 | €10,758 | +€29,479 | |
| Amounts payable | 17/49 | €436,677 | €386,555 | -€50,123 | -11.5% |
| Amounts payable after more than one year | 17 | €168,394 | €140,579 | -€27,816 | -16.5% |
| Financial debts | 170/4 | €168,394 | €140,579 | -€27,816 | -16.5% |
| Amounts payable within one year | 42/48 | €265,207 | €242,618 | -€22,590 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €27,010 | €27,816 | +€805 | +3.0% |
| Trade debts | 44 | €10,577 | €3,528 | -€7,050 | -66.6% |
| Suppliers | 440/4 | €10,577 | €3,528 | -€7,050 | -66.6% |
| Taxes, remuneration and social security | 45 | €3,604 | €324 | -€3,280 | -91.0% |
| Taxes | 450/3 | €3,604 | €324 | -€3,280 | -91.0% |
| Other amounts payable | 47/48 | €224,016 | €210,950 | -€13,066 | -5.8% |
| Accrued charges and deferred income | 492/3 | €3,076 | €3,359 | +€283 | +9.2% |
| Non-recurring operating income | 76A | €20,271 | €18,302 | -€1,969 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,744 | €39,172 | -€1,572 | -3.9% |
| Other operating charges | 640/8 | €4,197 | €2,979 | -€1,217 | -29.0% |
| Gross operating margin | 9900 | €81,118 | €85,151 | +€4,033 | +5.0% |
| Operating profit (loss) | 9901 | €36,178 | €43,000 | +€6,822 | +18.9% |
| Financial charges | 65/66B | €4,988 | €5,643 | +€655 | +13.1% |
| Recurring financial charges | 65 | €4,988 | €5,643 | +€655 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €31,190 | €37,357 | +€6,167 | +19.8% |
| Income taxes | 67/77 | €131 | €7,878 | +€7,746 | +5,898% |
| Profit (loss) for the period | 9904 | €31,059 | €29,479 | -€1,579 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,059 | €29,479 | -€1,579 | -5.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.