DECCON: 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.
DECCON
Largest movements
- Receivables within one year -€53,646
down €53,646 (-49.8%), from €107,642 to €53,996
of which Trade receivables: -€53,388
- Tangible fixed assets +€26,548
up €26,548 (+15.3%), from €173,764 to €200,312
of which Land and buildings: +€63,377
- Other debts -€14,210
down €14,210 (-44.6%), from €31,886 to €17,676
- Debts after one year -€5,668
down €5,668 (-2.7%), from €209,812 to €204,143
- Current portion of long-term debt -€5,559
down €5,559 (-22.4%), from €24,834 to €19,274
- Depreciation -€52,121
down €52,121 (-81.6%), from €63,855 to €11,734
- Gross operating margin -€40,893
down €40,893 (-60.6%), from €67,523 to €26,630
- Other operating charges +€5,337
up €5,337 (+873%), from €611 to €5,949
- Taxes -€3,680
down €3,680, from €2,145 to -€1,536
- Financial charges +€1,102
up €1,102 (+11.8%), from €9,325 to €10,427
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 | €298,400 | €267,964 | -€30,436 | -10.2% |
| Fixed assets | 21/28 | €178,559 | €202,709 | +€24,150 | +13.5% |
| Intangible fixed assets | 21 | €4,796 | €2,398 | -€2,398 | -50.0% |
| Tangible fixed assets | 22/27 | €173,764 | €200,312 | +€26,548 | +15.3% |
| Land and buildings | 22 | €121,564 | €184,940 | +€63,377 | +52.1% |
| Plant, machinery and equipment | 23 | €15,972 | €10,000 | -€5,973 | -37.4% |
| Furniture and vehicles | 24 | €31,456 | €4,486 | -€26,969 | -85.7% |
| Other tangible fixed assets | 26 | €4,772 | €885 | -€3,887 | -81.5% |
| Current assets | 29/58 | €119,841 | €65,255 | -€54,586 | -45.5% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Contracts in progress | 37 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €107,642 | €53,996 | -€53,646 | -49.8% |
| Trade receivables | 40 | €103,767 | €50,379 | -€53,388 | -51.4% |
| Other amounts receivable | 41 | €3,876 | €3,617 | -€258 | -6.7% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €3,066 | €2,989 | -€78 | -2.5% |
| Deferred charges and accrued income | 490/1 | €4,132 | €3,270 | -€862 | -20.9% |
| Total equity and liabilities | 10/49 | €298,400 | €267,964 | -€30,436 | -10.2% |
| Equity | 10/15 | €17,434 | €17,490 | +€56 | +0.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €5,838 | €5,838 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €3,838 | €3,838 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,404 | -€8,348 | +€56 | +0.7% |
| Amounts payable | 17/49 | €280,966 | €250,474 | -€30,492 | -10.9% |
| Amounts payable after more than one year | 17 | €209,812 | €204,143 | -€5,668 | -2.7% |
| Financial debts | 170/4 | €209,812 | €204,143 | -€5,668 | -2.7% |
| Amounts payable within one year | 42/48 | €69,904 | €46,331 | -€23,573 | -33.7% |
| Current portion of amounts payable after more than one year | 42 | €24,834 | €19,274 | -€5,559 | -22.4% |
| Trade debts | 44 | €8,827 | €6,881 | -€1,945 | -22.0% |
| Suppliers | 440/4 | €8,827 | €6,881 | -€1,945 | -22.0% |
| Taxes, remuneration and social security | 45 | €4,357 | €2,499 | -€1,858 | -42.6% |
| Taxes | 450/3 | €4,357 | €2,499 | -€1,858 | -42.6% |
| Other amounts payable | 47/48 | €31,886 | €17,676 | -€14,210 | -44.6% |
| Accrued charges and deferred income | 492/3 | €1,251 | €0 | -€1,251 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,855 | €11,734 | -€52,121 | -81.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €611 | €5,949 | +€5,337 | +873% |
| Gross operating margin | 9900 | €67,523 | €26,630 | -€40,893 | -60.6% |
| Operating profit (loss) | 9901 | €3,057 | €8,948 | +€5,891 | +193% |
| Financial income | 75/76B | €9 | €0 | -€9 | -100% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -100% |
| Financial charges | 65/66B | €9,325 | €10,427 | +€1,102 | +11.8% |
| Recurring financial charges | 65 | €9,325 | €10,427 | +€1,102 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,260 | -€1,479 | +€4,780 | +76.4% |
| Income taxes | 67/77 | €2,145 | -€1,536 | -€3,680 | |
| Profit (loss) for the period | 9904 | -€8,404 | €56 | +€8,461 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,404 | €56 | +€8,461 |
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 27 October 2026 via checked.be.