DECAWALL: 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.
DECAWALL
Largest movements
- Cash +€58,728
up €58,728 (+126.7%), from €46,364 to €105,091
mainly Receivables within one year (+€47,578) and Depreciation (+€42,215)
- Receivables within one year -€47,578
down €47,578 (-65.2%), from €72,981 to €25,403
of which Other amounts receivable: -€48,000
- Tangible fixed assets -€42,215
down €42,215 (-3.5%), from €1.2m to €1.2m
of which Land and buildings: -€40,989
- Other debts -€51,443
down €51,443 (-27.6%), from €186,506 to €135,063
- Reserves +€22,563
up €22,563 (+5.5%), from €412,573 to €435,137
of which Distributable reserves: +€31,206
- Gross operating margin +€18,970
up €18,970 (+25.7%), from €73,859 to €92,829
- Taxes +€10,098
up €10,098 (+996.3%), from €1,014 to €11,112
- Other operating charges -€2,851
down €2,851 (-29.0%), from €9,819 to €6,968
- Financial charges -€1,770
down €1,770 (-12.0%), from €14,764 to €12,994
of which Financial charges: -€2,980
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 | €1,318,314 | €1,287,299 | -€31,015 | -2.4% |
| Fixed assets | 21/28 | €1,197,408 | €1,155,193 | -€42,215 | -3.5% |
| Tangible fixed assets | 22/27 | €1,197,408 | €1,155,193 | -€42,215 | -3.5% |
| Land and buildings | 22 | €1,194,752 | €1,153,762 | -€40,989 | -3.4% |
| Plant, machinery and equipment | 23 | €2,657 | €1,431 | -€1,226 | -46.1% |
| Current assets | 29/58 | €120,905 | €132,105 | +€11,200 | +9.3% |
| Amounts receivable within one year | 40/41 | €72,981 | €25,403 | -€47,578 | -65.2% |
| Trade receivables | 40 | €3,481 | €3,903 | +€422 | +12.1% |
| Other amounts receivable | 41 | €69,500 | €21,500 | -€48,000 | -69.1% |
| Cash at bank and in hand | 54/58 | €46,364 | €105,091 | +€58,728 | +126.7% |
| Deferred charges and accrued income | 490/1 | €1,560 | €1,611 | +€51 | +3.2% |
| Total equity and liabilities | 10/49 | €1,318,314 | €1,287,299 | -€31,015 | -2.4% |
| Equity | 10/15 | €1,062,573 | €1,085,137 | +€22,563 | +2.1% |
| Contributions | 10/11 | €650,000 | €650,000 | = | 0.0% |
| Capital | 10 | €650,000 | €650,000 | = | 0.0% |
| Issued capital | 100 | €650,000 | €650,000 | = | 0.0% |
| Reserves | 13 | €412,573 | €435,137 | +€22,563 | +5.5% |
| Non-distributable reserves | 130/1 | €65,000 | €65,000 | = | 0.0% |
| Legal reserve | 130 | €65,000 | €65,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €157,635 | €148,992 | -€8,643 | -5.5% |
| Distributable reserves | 133 | €189,938 | €221,145 | +€31,206 | +16.4% |
| Provisions and deferred taxes | 16 | €54,954 | €51,932 | -€3,022 | -5.5% |
| Deferred taxes | 168 | €54,954 | €51,932 | -€3,022 | -5.5% |
| Amounts payable | 17/49 | €200,786 | €150,230 | -€50,557 | -25.2% |
| Amounts payable within one year | 42/48 | €199,055 | €146,576 | -€52,479 | -26.4% |
| Trade debts | 44 | €2,826 | €1,647 | -€1,179 | -41.7% |
| Suppliers | 440/4 | €2,826 | €1,647 | -€1,179 | -41.7% |
| Taxes, remuneration and social security | 45 | €9,723 | €9,866 | +€143 | +1.5% |
| Taxes | 450/3 | €9,723 | €9,866 | +€143 | +1.5% |
| Other amounts payable | 47/48 | €186,506 | €135,063 | -€51,443 | -27.6% |
| Accrued charges and deferred income | 492/3 | €1,731 | €3,654 | +€1,922 | +111.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,734 | €42,215 | -€518 | -1.2% |
| Other operating charges | 640/8 | €9,819 | €6,968 | -€2,851 | -29.0% |
| Gross operating margin | 9900 | €73,859 | €92,829 | +€18,970 | +25.7% |
| Operating profit (loss) | 9901 | €21,307 | €43,647 | +€22,340 | +104.8% |
| Financial income | 75/76B | €8 | €1 | -€7 | -90.2% |
| Recurring financial income | 75 | €8 | €1 | -€7 | -90.2% |
| Financial charges | 65/66B | €14,764 | €12,994 | -€1,770 | -12.0% |
| Recurring financial charges | 65 | €14,764 | €11,784 | -€2,980 | -20.2% |
| Non-recurring financial charges | 66B | - | €1,210 | +€1,210 | |
| Profit (loss) for the period before taxes | 9903 | €6,551 | €30,654 | +€24,103 | +367.9% |
| Transfer from deferred taxes | 780 | €3,022 | €3,022 | = | 0.0% |
| Income taxes | 67/77 | €1,014 | €11,112 | +€10,098 | +996.3% |
| Profit (loss) for the period | 9904 | €8,559 | €22,563 | +€14,005 | +163.6% |
| Transfer from tax-exempt reserves | 789 | €8,643 | €8,643 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,202 | €31,206 | +€14,005 | +81.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.