DECO DEKENS PASCAL: 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 DEKENS PASCAL
Largest movements
- Receivables within one year +€28,094
up €28,094 (+138.8%), from €20,239 to €48,333
of which Trade receivables: +€19,514
- Cash +€22,511
up €22,511 (+78.2%), from €28,788 to €51,299
mainly Net result for the year (+€32,200) and Debts after one year (+€8,000)
- Stocks and contracts -€3,200
no longer reported in 2025 (was €3,200)
- Tangible fixed assets -€1,410
down €1,410 (-23.0%), from €6,125 to €4,715
- Profit (loss) carried forward +€32,200
up €32,200 (+747.8%), from €4,306 to €36,506
- Debts after one year +€8,000
new in 2025: €8,000
- Trade debts +€6,064
up €6,064 (+72.2%), from €8,395 to €14,459
- Tax, wage and social debts +€1,491
up €1,491 (+29.8%), from €5,002 to €6,492
- Gross operating margin +€36,969
up €36,969 (+305.9%), from €12,086 to €49,055
- Taxes +€9,789
up €9,789 (+406.5%), from €2,408 to €12,197
- Other operating charges -€567
down €567 (-27.0%), from €2,099 to €1,532
- Depreciation +€512
up €512 (+22.0%), from €2,323 to €2,834
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.
Cash bridge derived
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 | €58,968 | €105,782 | +€46,814 | +79.4% |
| Fixed assets | 21/28 | €6,175 | €4,765 | -€1,410 | -22.8% |
| Tangible fixed assets | 22/27 | €6,125 | €4,715 | -€1,410 | -23.0% |
| Plant, machinery and equipment | 23 | €6,125 | €4,715 | -€1,410 | -23.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €52,793 | €101,018 | +€48,225 | +91.3% |
| Stocks and contracts in progress | 3 | €3,200 | - | -€3,200 | |
| Stocks | 30/36 | €3,200 | - | -€3,200 | |
| Amounts receivable within one year | 40/41 | €20,239 | €48,333 | +€28,094 | +138.8% |
| Trade receivables | 40 | €17,420 | €36,934 | +€19,514 | +112.0% |
| Other amounts receivable | 41 | €2,819 | €11,399 | +€8,580 | +304.4% |
| Cash at bank and in hand | 54/58 | €28,788 | €51,299 | +€22,511 | +78.2% |
| Deferred charges and accrued income | 490/1 | €566 | €1,386 | +€820 | +144.8% |
| Total equity and liabilities | 10/49 | €58,968 | €105,782 | +€46,814 | +79.4% |
| Equity | 10/15 | €44,631 | €76,831 | +€32,200 | +72.1% |
| Contributions | 10/11 | €19,100 | €19,100 | = | 0.0% |
| Reserves | 13 | €21,225 | €21,225 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,044 | €1,044 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,044 | €1,044 | = | 0.0% |
| Distributable reserves | 133 | €20,181 | €20,181 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,306 | €36,506 | +€32,200 | +747.8% |
| Amounts payable | 17/49 | €14,337 | €28,951 | +€14,614 | +101.9% |
| Amounts payable after more than one year | 17 | - | €8,000 | +€8,000 | |
| Financial debts | 170/4 | - | €8,000 | +€8,000 | |
| Amounts payable within one year | 42/48 | €14,337 | €20,951 | +€6,614 | +46.1% |
| Trade debts | 44 | €8,395 | €14,459 | +€6,064 | +72.2% |
| Suppliers | 440/4 | €8,395 | €14,459 | +€6,064 | +72.2% |
| Taxes, remuneration and social security | 45 | €5,002 | €6,492 | +€1,491 | +29.8% |
| Taxes | 450/3 | €5,002 | €6,492 | +€1,491 | +29.8% |
| Other amounts payable | 47/48 | €941 | - | -€941 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,323 | €2,834 | +€512 | +22.0% |
| Other operating charges | 640/8 | €2,099 | €1,532 | -€567 | -27.0% |
| Gross operating margin | 9900 | €12,086 | €49,055 | +€36,969 | +305.9% |
| Operating profit (loss) | 9901 | €7,664 | €44,688 | +€37,024 | +483.1% |
| Financial income | 75/76B | €71 | €20 | -€50 | -71.4% |
| Recurring financial income | 75 | €71 | €20 | -€50 | -71.4% |
| Financial charges | 65/66B | €425 | €311 | -€115 | -26.9% |
| Recurring financial charges | 65 | €425 | €311 | -€115 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €7,309 | €44,397 | +€37,088 | +507.4% |
| Income taxes | 67/77 | €2,408 | €12,197 | +€9,789 | +406.5% |
| Profit (loss) for the period | 9904 | €4,901 | €32,200 | +€27,299 | +557.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,901 | €32,200 | +€27,299 | +557.0% |
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 12 October 2026 via checked.be.