DECMAR: 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.
DECMAR
Largest movements
- Receivables within one year -€5,200
no longer reported in 2026 (was €5,200)
- Tangible fixed assets -€4,064
down €4,064 (-3.4%), from €120,706 to €116,642
- Other debts -€5,200
down €5,200 (-4.2%), from €122,514 to €117,314
- Profit (loss) carried forward -€4,277
down €4,277 (-6.7%), from -€63,663 to -€67,940
- Gross operating margin +€3,749
up €3,749, from -€3,337 to €412
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €128,400 | €118,923 | -€9,477 | -7.4% |
| Fixed assets | 21/28 | €120,706 | €116,642 | -€4,064 | -3.4% |
| Tangible fixed assets | 22/27 | €120,706 | €116,642 | -€4,064 | -3.4% |
| Land and buildings | 22 | €120,706 | €116,642 | -€4,064 | -3.4% |
| Current assets | 29/58 | €7,694 | €2,281 | -€5,413 | -70.4% |
| Amounts receivable within one year | 40/41 | €5,200 | - | -€5,200 | |
| Other amounts receivable | 41 | €5,200 | - | -€5,200 | |
| Cash at bank and in hand | 54/58 | €2,494 | €2,281 | -€213 | -8.5% |
| Total equity and liabilities | 10/49 | €128,400 | €118,923 | -€9,477 | -7.4% |
| Equity | 10/15 | €5,886 | €1,609 | -€4,277 | -72.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €50,957 | €50,957 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50,709 | €50,709 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,131 | €1,131 | = | 0.0% |
| Other | 1319 | €49,578 | €49,578 | = | 0.0% |
| Distributable reserves | 133 | €248 | €248 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,663 | -€67,940 | -€4,277 | -6.7% |
| Amounts payable | 17/49 | €122,514 | €117,314 | -€5,200 | -4.2% |
| Amounts payable within one year | 42/48 | €122,514 | €117,314 | -€5,200 | -4.2% |
| Other amounts payable | 47/48 | €122,514 | €117,314 | -€5,200 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,064 | €4,064 | = | 0.0% |
| Other operating charges | 640/8 | €539 | €550 | +€11 | +2.0% |
| Gross operating margin | 9900 | -€3,337 | €412 | +€3,749 | |
| Operating profit (loss) | 9901 | -€7,940 | -€4,202 | +€3,738 | +47.1% |
| Financial charges | 65/66B | €74 | €75 | +€1 | +1.4% |
| Recurring financial charges | 65 | €74 | €75 | +€1 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,014 | -€4,277 | +€3,737 | +46.6% |
| Profit (loss) for the period | 9904 | -€8,014 | -€4,277 | +€3,737 | +46.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,014 | -€4,277 | +€3,737 | +46.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.