DECLA SERVICES: 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.
What changed
DECLA SERVICES
NACE 33.120, Repair and maintenance of machinery
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€36,005
2024 · €83,553-€47,547
Equity
€123,699
2024 · €88,553+€35,146
Cash
€45,690
2024 · €41,172+€4,518
Balance sheet total
€1.2m
2024 · €298,339+€920,283
Largest movements
Assets
- Tangible fixed assets +€866,195
up €866,195 (+462%), from €187,497 to €1.1m
of which Land and buildings: +€882,961
- Receivables within one year +€48,020
up €48,020 (+79.6%), from €60,319 to €108,339
of which Other amounts receivable: +€39,819
Equity and liabilities
- Debts after one year +€844,996
up €844,996 (+634%), from €133,244 to €978,240
of which Financial debts: +€742,949
- Current portion of long-term debt +€36,162
up €36,162 (+165%), from €21,898 to €58,060
- Reserves +€35,146
up €35,146 (+42.3%), from €83,000 to €118,146
Income statement
- Gross operating margin -€49,584
down €49,584 (-20.2%), from €245,899 to €196,315
- Staff costs -€18,946
down €18,946 (-26.0%), from €72,971 to €54,024
- Financial charges +€11,710
up €11,710 (+105%), from €11,167 to €22,876
- Depreciation +€3,515
up €3,515 (+6.4%), from €54,770 to €58,285
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.
Result 2024
€83,553
Gross operating margin
-€49,584
Staff costs
+€18,946
Depreciation
-€3,515
Other operating charges
-€375
Other operating items
-€4,445
Financial income
+€922
Financial charges
-€11,710
Taxes
+€2,214
Result 2025
€36,005
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€40,338
Investment
-€924,480
Financing
+€888,659
Cash 2024
€41,172
From operations (derived)
+€40,338
Net result for the year
+€36,005
Depreciation
+€58,285
Smaller working-capital items
-€2,612
Receivables within one year
-€48,020
Trade debts
-€8,400
Accrued charges and deferred income
+€5,081
Investment (derived)
-€924,480
Investment in fixed assets (net)
-€924,480
Financing
+€888,659
Debts after one year
+€844,996
Current portion of long-term debt
+€36,162
Short-term financial debts
+€8,359
Contributions, distributions and other
-€859
Cash 2025
€45,690
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €298,339 | €1,218,623 | +€920,283 | +308% |
| Fixed assets | 21/28 | €187,497 | €1,053,692 | +€866,195 | +462% |
| Tangible fixed assets | 22/27 | €187,497 | €1,053,692 | +€866,195 | +462% |
| Land and buildings | 22 | - | €882,961 | +€882,961 | |
| Plant, machinery and equipment | 23 | €20,572 | €8,629 | -€11,942 | -58.1% |
| Furniture and vehicles | 24 | €14,853 | €49,846 | +€34,992 | +236% |
| Leasing and similar rights | 25 | €149,270 | €112,257 | -€37,013 | -24.8% |
| Other tangible fixed assets | 26 | €2,802 | €0 | -€2,802 | -100% |
| Current assets | 29/58 | €110,842 | €164,930 | +€54,088 | +48.8% |
| Stocks and contracts in progress | 3 | €5,302 | €6,691 | +€1,389 | +26.2% |
| Stocks | 30/36 | €5,302 | €6,691 | +€1,389 | +26.2% |
| Amounts receivable within one year | 40/41 | €60,319 | €108,339 | +€48,020 | +79.6% |
| Trade receivables | 40 | €59,920 | €68,121 | +€8,201 | +13.7% |
| Other amounts receivable | 41 | €399 | €40,218 | +€39,819 | +9,982% |
| Cash at bank and in hand | 54/58 | €41,172 | €45,690 | +€4,518 | +11.0% |
| Deferred charges and accrued income | 490/1 | €4,050 | €4,211 | +€161 | +4.0% |
| Total equity and liabilities | 10/49 | €298,339 | €1,218,623 | +€920,283 | +308% |
| Equity | 10/15 | €88,553 | €123,699 | +€35,146 | +39.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €83,000 | €118,146 | +€35,146 | +42.3% |
| Distributable reserves | 133 | €83,000 | €118,146 | +€35,146 | +42.3% |
| Profit (loss) carried forward | 14 | €553 | €553 | = | 0.0% |
| Amounts payable | 17/49 | €209,787 | €1,094,924 | +€885,137 | +422% |
| Amounts payable after more than one year | 17 | €133,244 | €978,240 | +€844,996 | +634% |
| Financial debts | 170/4 | €133,244 | €876,192 | +€742,949 | +558% |
| Other amounts payable | 178/9 | - | €102,048 | +€102,048 | |
| Amounts payable within one year | 42/48 | €76,543 | €111,603 | +€35,060 | +45.8% |
| Current portion of amounts payable after more than one year | 42 | €21,898 | €58,060 | +€36,162 | +165% |
| Financial debts | 43 | - | €8,359 | +€8,359 | |
| Credit institutions | 430/8 | - | €8,359 | +€8,359 | |
| Trade debts | 44 | €25,934 | €17,534 | -€8,400 | -32.4% |
| Suppliers | 440/4 | €25,934 | €17,534 | -€8,400 | -32.4% |
| Taxes, remuneration and social security | 45 | €26,723 | €26,791 | +€68 | +0.3% |
| Taxes | 450/3 | €18,191 | €17,654 | -€537 | -3.0% |
| Remuneration and social security | 454/9 | €8,532 | €9,137 | +€605 | +7.1% |
| Other amounts payable | 47/48 | €1,988 | €859 | -€1,129 | -56.8% |
| Accrued charges and deferred income | 492/3 | - | €5,081 | +€5,081 | |
| Non-recurring operating income | 76A | €305 | €6,338 | +€6,033 | +1,980% |
| Remuneration, social security and pensions | 62 | €72,971 | €54,024 | -€18,946 | -26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,770 | €58,285 | +€3,515 | +6.4% |
| Other operating charges | 640/8 | €2,962 | €3,337 | +€375 | +12.7% |
| Non-recurring operating charges | 66A | €500 | €4,945 | +€4,445 | +889% |
| Gross operating margin | 9900 | €245,899 | €196,315 | -€49,584 | -20.2% |
| Operating profit (loss) | 9901 | €114,696 | €75,723 | -€38,974 | -34.0% |
| Financial income | 75/76B | €21 | €943 | +€922 | +4,470% |
| Recurring financial income | 75 | €21 | €943 | +€922 | +4,470% |
| Financial charges | 65/66B | €11,167 | €22,876 | +€11,710 | +105% |
| Recurring financial charges | 65 | €11,167 | €22,876 | +€11,710 | +105% |
| Profit (loss) for the period before taxes | 9903 | €103,550 | €53,789 | -€49,761 | -48.1% |
| Income taxes | 67/77 | €19,998 | €17,784 | -€2,214 | -11.1% |
| Profit (loss) for the period | 9904 | €83,553 | €36,005 | -€47,547 | -56.9% |
| Profit (loss) for the period to be appropriated | 9905 | €83,553 | €36,005 | -€47,547 | -56.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.