DECITEC: what changed
DECITEC
Largest movements
- Tangible fixed assets -€10,130
down €10,130 (-5.4%), from €187,925 to €177,794
of which Land and buildings: -€9,785
- Cash +€5,745
up €5,745 (+5.9%), from €97,665 to €103,411
mainly Net result for the year (+€14,798) and Depreciation (+€10,130)
- Stocks and contracts -€4,868
down €4,868 (-27.6%), from €17,609 to €12,741
of which Stocks: -€2,563
- Reserves +€13,965
up €13,965 (+7.4%), from €189,556 to €203,521
- Debts after one year -€10,719
down €10,719 (-100%), from €10,719 to €0
- Current portion of long-term debt -€7,088
down €7,088 (-39.8%), from €17,807 to €10,719
- Gross operating margin -€2,691
down €2,691 (-7.6%), from €35,535 to €32,845
- Financial income -€972
down €972 (-36.8%), from €2,639 to €1,667
- Financial charges -€690
down €690 (-42.0%), from €1,643 to €952
- Depreciation -€674
down €674 (-6.2%), from €10,804 to €10,130
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €319,253 | €312,515 | -€6,738 | -2.1% |
| Fixed assets | 21/28 | €187,925 | €177,794 | -€10,130 | -5.4% |
| Tangible fixed assets | 22/27 | €187,925 | €177,794 | -€10,130 | -5.4% |
| Land and buildings | 22 | €187,579 | €177,794 | -€9,785 | -5.2% |
| Plant, machinery and equipment | 23 | €345 | €0 | -€345 | -100% |
| Current assets | 29/58 | €131,329 | €134,721 | +€3,392 | +2.6% |
| Stocks and contracts in progress | 3 | €17,609 | €12,741 | -€4,868 | -27.6% |
| Stocks | 30/36 | €10,134 | €7,571 | -€2,563 | -25.3% |
| Contracts in progress | 37 | €7,475 | €5,170 | -€2,305 | -30.8% |
| Amounts receivable within one year | 40/41 | €1,752 | €1,687 | -€65 | -3.7% |
| Other amounts receivable | 41 | €1,752 | €1,687 | -€65 | -3.7% |
| Current investments | 50/53 | €12,000 | €12,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €97,665 | €103,411 | +€5,745 | +5.9% |
| Deferred charges and accrued income | 490/1 | €2,303 | €4,883 | +€2,580 | +112% |
| Total equity and liabilities | 10/49 | €319,253 | €312,515 | -€6,738 | -2.1% |
| Equity | 10/15 | €283,156 | €297,121 | +€13,965 | +4.9% |
| Contributions | 10/11 | €93,600 | €93,600 | = | 0.0% |
| Reserves | 13 | €189,556 | €203,521 | +€13,965 | +7.4% |
| Distributable reserves | 133 | €189,556 | €203,521 | +€13,965 | +7.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €36,098 | €15,394 | -€20,703 | -57.4% |
| Amounts payable after more than one year | 17 | €10,719 | €0 | -€10,719 | -100% |
| Financial debts | 170/4 | €10,719 | €0 | -€10,719 | -100% |
| Amounts payable within one year | 42/48 | €25,379 | €15,394 | -€9,985 | -39.3% |
| Current portion of amounts payable after more than one year | 42 | €17,807 | €10,719 | -€7,088 | -39.8% |
| Trade debts | 44 | €452 | €784 | +€331 | +73.3% |
| Suppliers | 440/4 | €452 | €784 | +€331 | +73.3% |
| Taxes, remuneration and social security | 45 | €2,404 | €1,087 | -€1,316 | -54.8% |
| Taxes | 450/3 | €2,404 | €1,087 | -€1,316 | -54.8% |
| Other amounts payable | 47/48 | €4,715 | €2,804 | -€1,912 | -40.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,804 | €10,130 | -€674 | -6.2% |
| Other operating charges | 640/8 | €2,173 | €2,234 | +€61 | +2.8% |
| Gross operating margin | 9900 | €35,535 | €32,845 | -€2,691 | -7.6% |
| Operating profit (loss) | 9901 | €22,558 | €20,481 | -€2,078 | -9.2% |
| Financial income | 75/76B | €2,639 | €1,667 | -€972 | -36.8% |
| Recurring financial income | 75 | €2,639 | €1,667 | -€972 | -36.8% |
| Financial charges | 65/66B | €1,643 | €952 | -€690 | -42.0% |
| Recurring financial charges | 65 | €1,643 | €952 | -€690 | -42.0% |
| Profit (loss) for the period before taxes | 9903 | €23,554 | €21,195 | -€2,359 | -10.0% |
| Income taxes | 67/77 | €6,714 | €6,397 | -€317 | -4.7% |
| Profit (loss) for the period | 9904 | €16,840 | €14,798 | -€2,042 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,840 | €14,798 | -€2,042 | -12.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.