Deccon Industries: 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 Industries
Largest movements
- Stocks and contracts +€24,654
up €24,654 (+383%), from €6,435 to €31,089
of which Stocks: +€15,793
- Receivables within one year +€16,170
up €16,170 (+48.6%), from €33,255 to €49,425
of which Trade receivables: +€12,645
- Cash -€11,668
down €11,668 (-91.3%), from €12,776 to €1,108
mainly Stocks and contracts (-€24,654) and Receivables within one year (-€16,170)
- Tangible fixed assets -€5,442
down €5,442 (-33.1%), from €16,456 to €11,014
of which Plant, machinery and equipment: -€4,998
- Deferred charges and accrued income -€2,157
down €2,157 (-52.9%), from €4,077 to €1,920
- Trade debts +€19,508
up €19,508 (+168%), from €11,618 to €31,125
- Profit (loss) carried forward -€12,564
down €12,564 (-51.9%), from €24,190 to €11,627
- Short-term financial debts +€8,461
new in 2025: €8,461
- Other debts +€6,585
up €6,585 (+34.1%), from €19,294 to €25,878
- Gross operating margin -€26,849
down €26,849 (-79.9%), from €33,591 to €6,743
- Write-downs +€2,946
new in 2025: €2,946
- Financial charges +€1,735
up €1,735 (+701%), from €248 to €1,983
- Depreciation -€888
down €888 (-6.5%), from €13,704 to €12,816
- Other operating charges +€824
up €824 (+147%), from €562 to €1,386
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 | €75,585 | €97,106 | +€21,521 | +28.5% |
| Fixed assets | 21/28 | €19,042 | €13,564 | -€5,478 | -28.8% |
| Intangible fixed assets | 21 | €36 | €0 | -€36 | -100% |
| Tangible fixed assets | 22/27 | €16,456 | €11,014 | -€5,442 | -33.1% |
| Plant, machinery and equipment | 23 | €15,441 | €10,443 | -€4,998 | -32.4% |
| Furniture and vehicles | 24 | €1,015 | €572 | -€443 | -43.7% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €56,543 | €83,542 | +€26,999 | +47.7% |
| Stocks and contracts in progress | 3 | €6,435 | €31,089 | +€24,654 | +383% |
| Stocks | 30/36 | €5,580 | €21,374 | +€15,793 | +283% |
| Contracts in progress | 37 | €855 | €9,715 | +€8,861 | +1,037% |
| Amounts receivable within one year | 40/41 | €33,255 | €49,425 | +€16,170 | +48.6% |
| Trade receivables | 40 | €33,255 | €45,900 | +€12,645 | +38.0% |
| Other amounts receivable | 41 | - | €3,525 | +€3,525 | |
| Cash at bank and in hand | 54/58 | €12,776 | €1,108 | -€11,668 | -91.3% |
| Deferred charges and accrued income | 490/1 | €4,077 | €1,920 | -€2,157 | -52.9% |
| Total equity and liabilities | 10/49 | €75,585 | €97,106 | +€21,521 | +28.5% |
| Equity | 10/15 | €43,606 | €31,042 | -€12,564 | -28.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €815 | €815 | = | 0.0% |
| Distributable reserves | 133 | €815 | €815 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,190 | €11,627 | -€12,564 | -51.9% |
| Amounts payable | 17/49 | €31,979 | €66,064 | +€34,085 | +107% |
| Amounts payable within one year | 42/48 | €31,979 | €66,064 | +€34,085 | +107% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | - | €8,461 | +€8,461 | |
| Credit institutions | 430/8 | - | €8,461 | +€8,461 | |
| Trade debts | 44 | €11,618 | €31,125 | +€19,508 | +168% |
| Suppliers | 440/4 | €11,618 | €31,125 | +€19,508 | +168% |
| Taxes, remuneration and social security | 45 | €1,068 | €599 | -€469 | -43.9% |
| Taxes | 450/3 | €1,068 | €599 | -€469 | -43.9% |
| Other amounts payable | 47/48 | €19,294 | €25,878 | +€6,585 | +34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,704 | €12,816 | -€888 | -6.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,946 | +€2,946 | |
| Other operating charges | 640/8 | €562 | €1,386 | +€824 | +147% |
| Gross operating margin | 9900 | €33,591 | €6,743 | -€26,849 | -79.9% |
| Operating profit (loss) | 9901 | €19,325 | -€10,405 | -€29,731 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €248 | €1,983 | +€1,735 | +701% |
| Recurring financial charges | 65 | €248 | €1,983 | +€1,735 | +701% |
| Profit (loss) for the period before taxes | 9903 | €19,078 | -€12,388 | -€31,466 | |
| Income taxes | 67/77 | €433 | €176 | -€257 | -59.4% |
| Profit (loss) for the period | 9904 | €18,645 | -€12,564 | -€31,209 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,645 | -€12,564 | -€31,209 |
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 1 November 2026 via checked.be.