DECCA CHASSIS: 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.
DECCA CHASSIS
Largest movements
- Receivables within one year -€40,843
down €40,843 (-65.5%), from €62,346 to €21,503
of which Trade receivables: -€32,564
- Cash +€2,698
up €2,698 (+42.9%), from €6,285 to €8,983
mainly Receivables within one year (+€40,843) and Trade debts (+€9,681)
- Tangible fixed assets +€2,052
up €2,052 (+49.4%), from €4,157 to €6,209
- Financial fixed assets +€1,890
up €1,890 (+199.6%), from €947 to €2,837
- Tax, wage and social debts -€24,477
down €24,477 (-100.0%), from €24,477 to €0
of which Remuneration and social security: -€14,625
- Profit (loss) carried forward -€17,598
down €17,598 (-58.8%), from €29,923 to €12,325
- Trade debts +€9,681
up €9,681 (+77.3%), from €12,526 to €22,207
- Accrued charges and deferred income -€1,919
down €1,919 (-100.0%), from €1,919 to €0
- Turnover -€103,543
down €103,543 (-45.7%), from €226,726 to €123,183
- Gross operating margin -€73,276
down €73,276 (-77.5%), from €94,517 to €21,241
- Staff costs -€57,848
down €57,848 (-100.0%), from €57,848 to €0
- Financial charges +€31,335
up €31,335 (+12385.4%), from €253 to €31,588
- Purchases and services -€30,267
down €30,267 (-22.9%), from €132,209 to €101,942
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 | €73,845 | €39,532 | -€34,313 | -46.5% |
| Fixed assets | 21/28 | €5,104 | €9,046 | +€3,942 | +77.2% |
| Tangible fixed assets | 22/27 | €4,157 | €6,209 | +€2,052 | +49.4% |
| Furniture and vehicles | 24 | €4,157 | €6,209 | +€2,052 | +49.4% |
| Financial fixed assets | 28 | €947 | €2,837 | +€1,890 | +199.6% |
| Current assets | 29/58 | €68,741 | €30,486 | -€38,255 | -55.7% |
| Amounts receivable within one year | 40/41 | €62,346 | €21,503 | -€40,843 | -65.5% |
| Trade receivables | 40 | €42,674 | €10,110 | -€32,564 | -76.3% |
| Other amounts receivable | 41 | €19,672 | €11,393 | -€8,279 | -42.1% |
| Cash at bank and in hand | 54/58 | €6,285 | €8,983 | +€2,698 | +42.9% |
| Deferred charges and accrued income | 490/1 | €110 | €0 | -€110 | -100.0% |
| Total equity and liabilities | 10/49 | €73,845 | €39,532 | -€34,313 | -46.5% |
| Equity | 10/15 | €34,923 | €17,325 | -€17,598 | -50.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,923 | €12,325 | -€17,598 | -58.8% |
| Amounts payable | 17/49 | €38,922 | €22,207 | -€16,715 | -42.9% |
| Amounts payable within one year | 42/48 | €37,003 | €22,207 | -€14,796 | -40.0% |
| Trade debts | 44 | €12,526 | €22,207 | +€9,681 | +77.3% |
| Suppliers | 440/4 | €12,526 | €22,207 | +€9,681 | +77.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €24,477 | €0 | -€24,477 | -100.0% |
| Taxes | 450/3 | €9,852 | €0 | -€9,852 | -100.0% |
| Remuneration and social security | 454/9 | €14,625 | €0 | -€14,625 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,919 | €0 | -€1,919 | -100.0% |
| Turnover | 70 | €226,726 | €123,183 | -€103,543 | -45.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €132,209 | €101,942 | -€30,267 | -22.9% |
| Remuneration, social security and pensions | 62 | €57,848 | €0 | -€57,848 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,648 | €3,393 | +€1,745 | +105.9% |
| Other operating charges | 640/8 | €3,755 | €3,244 | -€511 | -13.6% |
| Gross operating margin | 9900 | €94,517 | €21,241 | -€73,276 | -77.5% |
| Operating profit (loss) | 9901 | €31,266 | €14,604 | -€16,662 | -53.3% |
| Financial income | 75/76B | €3,291 | €78 | -€3,213 | -97.6% |
| Recurring financial income | 75 | €3,291 | €78 | -€3,213 | -97.6% |
| Financial charges | 65/66B | €253 | €31,588 | +€31,335 | +12385.4% |
| Recurring financial charges | 65 | €253 | €31,588 | +€31,335 | +12385.4% |
| Profit (loss) for the period before taxes | 9903 | €34,304 | -€16,906 | -€51,210 | |
| Profit (loss) for the period | 9904 | €34,304 | -€16,906 | -€51,210 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,304 | -€16,906 | -€51,210 |
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.