DECO CASTRO: 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 CASTRO
Largest movements
- Receivables within one year -€14,788
down €14,788 (-44.8%), from €32,995 to €18,207
of which Trade receivables: -€9,188
- Cash -€5,257
down €5,257 (-46.4%), from €11,319 to €6,062
mainly Other debts (-€9,204) and Net result for the year (-€5,505)
- Stocks and contracts +€1,527
up €1,527 (+23.4%), from €6,520 to €8,047
- Other debts -€9,204
down €9,204 (-27.5%), from €33,487 to €24,283
- Profit (loss) carried forward -€5,505
down €5,505 (-139%), from -€3,955 to -€9,460
- Accrued charges and deferred income -€3,589
down €3,589 (-43.5%), from €8,253 to €4,664
- Gross operating margin -€4,178
down €4,178, from €256 to -€3,922
- Other operating charges -€524
down €524 (-49.8%), from €1,051 to €527
- Depreciation -€432
down €432 (-57.8%), from €747 to €315
- Financial charges -€224
down €224 (-23.2%), from €965 to €741
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 | €58,245 | €39,947 | -€18,298 | -31.4% |
| Fixed assets | 21/28 | €7,305 | €6,990 | -€315 | -4.3% |
| Tangible fixed assets | 22/27 | €5,315 | €5,000 | -€315 | -5.9% |
| Furniture and vehicles | 24 | €315 | - | -€315 | |
| Other tangible fixed assets | 26 | €5,000 | €5,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,990 | €1,990 | = | 0.0% |
| Current assets | 29/58 | €50,940 | €32,957 | -€17,983 | -35.3% |
| Stocks and contracts in progress | 3 | €6,520 | €8,047 | +€1,527 | +23.4% |
| Stocks | 30/36 | €6,520 | €8,047 | +€1,527 | +23.4% |
| Amounts receivable within one year | 40/41 | €32,995 | €18,207 | -€14,788 | -44.8% |
| Trade receivables | 40 | €27,257 | €18,069 | -€9,188 | -33.7% |
| Other amounts receivable | 41 | €5,738 | €138 | -€5,600 | -97.6% |
| Cash at bank and in hand | 54/58 | €11,319 | €6,062 | -€5,257 | -46.4% |
| Deferred charges and accrued income | 490/1 | €106 | €642 | +€536 | +506% |
| Total equity and liabilities | 10/49 | €58,245 | €39,947 | -€18,298 | -31.4% |
| Equity | 10/15 | €16,505 | €11,000 | -€5,505 | -33.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€3,955 | -€9,460 | -€5,505 | -139% |
| Amounts payable | 17/49 | €41,740 | €28,947 | -€12,793 | -30.6% |
| Amounts payable within one year | 42/48 | €33,487 | €24,283 | -€9,204 | -27.5% |
| Other amounts payable | 47/48 | €33,487 | €24,283 | -€9,204 | -27.5% |
| Accrued charges and deferred income | 492/3 | €8,253 | €4,664 | -€3,589 | -43.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €747 | €315 | -€432 | -57.8% |
| Other operating charges | 640/8 | €1,051 | €527 | -€524 | -49.8% |
| Gross operating margin | 9900 | €256 | -€3,922 | -€4,178 | |
| Operating profit (loss) | 9901 | -€1,541 | -€4,764 | -€3,223 | -209% |
| Financial charges | 65/66B | €965 | €741 | -€224 | -23.2% |
| Recurring financial charges | 65 | €965 | €741 | -€224 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,506 | -€5,505 | -€2,999 | -120% |
| Profit (loss) for the period | 9904 | -€2,506 | -€5,505 | -€2,999 | -120% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,506 | -€5,505 | -€2,999 | -120% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.