DECAVA: 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.
DECAVA
Largest movements
- Cash -€2,375
down €2,375 (-2.8%), from €85,880 to €83,504
mainly Net result for the year (-€4,463)
- Profit (loss) carried forward -€4,463
down €4,463 (-17.3%), from -€25,857 to -€30,320
- Gross operating margin +€909
up €909 (+44.7%), from -€2,032 to -€1,123
- Financial charges +€469
up €469 (+65.4%), from €717 to €1,187
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 | €111,418 | €109,043 | -€2,375 | -2.1% |
| Fixed assets | 21/28 | €17,218 | €17,218 | = | 0.0% |
| Tangible fixed assets | 22/27 | €17,218 | €17,218 | = | 0.0% |
| Land and buildings | 22 | €17,218 | €17,218 | = | 0.0% |
| Current assets | 29/58 | €94,200 | €91,825 | -€2,375 | -2.5% |
| Current investments | 50/53 | €8,320 | €8,320 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €85,880 | €83,504 | -€2,375 | -2.8% |
| Total equity and liabilities | 10/49 | €111,418 | €109,043 | -€2,375 | -2.1% |
| Equity | 10/15 | €97,761 | €93,298 | -€4,463 | -4.6% |
| Contributions | 10/11 | €116,510 | €116,510 | = | 0.0% |
| Reserves | 13 | €7,108 | €7,108 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,108 | €7,108 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,108 | €7,108 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,857 | -€30,320 | -€4,463 | -17.3% |
| Amounts payable | 17/49 | €13,657 | €15,745 | +€2,088 | +15.3% |
| Amounts payable within one year | 42/48 | €13,657 | €14,705 | +€1,048 | +7.7% |
| Other amounts payable | 47/48 | €13,657 | €14,705 | +€1,048 | +7.7% |
| Accrued charges and deferred income | 492/3 | - | €1,040 | +€1,040 | |
| Other operating charges | 640/8 | €2,159 | €2,154 | -€5 | -0.2% |
| Gross operating margin | 9900 | -€2,032 | -€1,123 | +€909 | +44.7% |
| Operating profit (loss) | 9901 | -€4,191 | -€3,276 | +€914 | +21.8% |
| Financial charges | 65/66B | €717 | €1,187 | +€469 | +65.4% |
| Recurring financial charges | 65 | €717 | €1,187 | +€469 | +65.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,908 | -€4,463 | +€445 | +9.1% |
| Profit (loss) for the period | 9904 | -€4,908 | -€4,463 | +€445 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,908 | -€4,463 | +€445 | +9.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.