DECO CALLENS: 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.
DECO CALLENS
Largest movements
- Cash +€135,375
up €135,375 (+289%), from €46,790 to €182,165
mainly Current investments (+€100,000) and Depreciation (+€25,420)
- Current investments -€100,000
down €100,000 (-100%), from €100,000 to €0
- Intangible fixed assets -€25,000
down €25,000 (-32.4%), from €77,083 to €52,083
- Debts after one year +€10,592
up €10,592 (+11.0%), from €96,102 to €106,694
- Other debts -€6,071
down €6,071 (-54.4%), from €11,163 to €5,092
- Trade debts +€3,505
up €3,505 (+42.6%), from €8,232 to €11,737
- Gross operating margin -€12,941
down €12,941 (-9.1%), from €141,754 to €128,813
- Taxes -€1,771
down €1,771 (-60.3%), from €2,939 to €1,168
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 | €233,286 | €240,646 | +€7,360 | +3.2% |
| Fixed assets | 21/28 | €78,821 | €53,401 | -€25,420 | -32.3% |
| Intangible fixed assets | 21 | €77,083 | €52,083 | -€25,000 | -32.4% |
| Tangible fixed assets | 22/27 | €1,737 | €1,317 | -€420 | -24.2% |
| Plant, machinery and equipment | 23 | €1,737 | €1,317 | -€420 | -24.2% |
| Current assets | 29/58 | €154,466 | €187,245 | +€32,780 | +21.2% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €4,955 | €3,149 | -€1,805 | -36.4% |
| Trade receivables | 40 | €2,168 | €1,085 | -€1,082 | -49.9% |
| Other amounts receivable | 41 | €2,787 | €2,064 | -€723 | -25.9% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100% |
| Cash at bank and in hand | 54/58 | €46,790 | €182,165 | +€135,375 | +289% |
| Deferred charges and accrued income | 490/1 | €2,721 | €1,931 | -€790 | -29.0% |
| Total equity and liabilities | 10/49 | €233,286 | €240,646 | +€7,360 | +3.2% |
| Equity | 10/15 | €106,694 | €106,452 | -€242 | -0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €88,094 | €87,852 | -€242 | -0.3% |
| Distributable reserves | 133 | €88,094 | €87,852 | -€242 | -0.3% |
| Amounts payable | 17/49 | €126,593 | €134,194 | +€7,601 | +6.0% |
| Amounts payable after more than one year | 17 | €96,102 | €106,694 | +€10,592 | +11.0% |
| Financial debts | 170/4 | €96,102 | €106,694 | +€10,592 | +11.0% |
| Amounts payable within one year | 42/48 | €23,391 | €19,843 | -€3,548 | -15.2% |
| Trade debts | 44 | €8,232 | €11,737 | +€3,505 | +42.6% |
| Suppliers | 440/4 | €8,232 | €11,737 | +€3,505 | +42.6% |
| Taxes, remuneration and social security | 45 | €3,996 | €3,014 | -€982 | -24.6% |
| Taxes | 450/3 | €2,431 | €2,818 | +€388 | +15.9% |
| Remuneration and social security | 454/9 | €1,565 | €195 | -€1,370 | -87.5% |
| Other amounts payable | 47/48 | €11,163 | €5,092 | -€6,071 | -54.4% |
| Accrued charges and deferred income | 492/3 | €7,100 | €7,657 | +€557 | +7.8% |
| Remuneration, social security and pensions | 62 | €96,992 | €95,645 | -€1,347 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,363 | €25,420 | +€57 | +0.2% |
| Other operating charges | 640/8 | €757 | €969 | +€211 | +27.9% |
| Gross operating margin | 9900 | €141,754 | €128,813 | -€12,941 | -9.1% |
| Operating profit (loss) | 9901 | €18,642 | €6,779 | -€11,863 | -63.6% |
| Financial income | 75/76B | €2,164 | €1,853 | -€312 | -14.4% |
| Recurring financial income | 75 | €2,164 | €1,853 | -€312 | -14.4% |
| Financial charges | 65/66B | €7,276 | €7,706 | +€430 | +5.9% |
| Recurring financial charges | 65 | €7,276 | €7,706 | +€430 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €13,531 | €926 | -€12,605 | -93.2% |
| Income taxes | 67/77 | €2,939 | €1,168 | -€1,771 | -60.3% |
| Profit (loss) for the period | 9904 | €10,592 | -€242 | -€10,833 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,592 | -€242 | -€10,833 |
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 23 October 2026 via checked.be.