DECONEM: 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.
DECONEM
Largest movements
- Cash -€30,448
down €30,448 (-57.9%), from €52,612 to €22,164
mainly Net result for the year (-€17,674) and Tax, wage and social debts (-€10,762)
- Tangible fixed assets -€7,331
down €7,331 (-22.0%), from €33,373 to €26,042
- Receivables within one year +€1,832
up €1,832 (+263%), from €696 to €2,528
of which Other amounts receivable: +€1,832
- Profit (loss) carried forward -€17,674
down €17,674, from €0 to -€17,674
- Tax, wage and social debts -€10,762
down €10,762 (-98.8%), from €10,891 to €129
- Debts after one year -€6,820
down €6,820 (-26.4%), from €25,811 to €18,991
- Gross operating margin -€53,779
down €53,779, from €45,146 to -€8,633
- Taxes -€11,053
down €11,053 (-98.8%), from €11,182 to €129
- Depreciation +€4,047
up €4,047 (+123%), from €3,284 to €7,331
- Financial charges +€543
up €543 (+71.2%), from €763 to €1,306
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 | €87,563 | €51,737 | -€35,826 | -40.9% |
| Fixed assets | 21/28 | €33,373 | €26,042 | -€7,331 | -22.0% |
| Tangible fixed assets | 22/27 | €33,373 | €26,042 | -€7,331 | -22.0% |
| Furniture and vehicles | 24 | €33,373 | €26,042 | -€7,331 | -22.0% |
| Current assets | 29/58 | €54,190 | €25,695 | -€28,495 | -52.6% |
| Amounts receivable within one year | 40/41 | €696 | €2,528 | +€1,832 | +263% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €696 | €2,528 | +€1,832 | +263% |
| Cash at bank and in hand | 54/58 | €52,612 | €22,164 | -€30,448 | -57.9% |
| Deferred charges and accrued income | 490/1 | €883 | €1,003 | +€120 | +13.6% |
| Total equity and liabilities | 10/49 | €87,563 | €51,737 | -€35,826 | -40.9% |
| Equity | 10/15 | €42,055 | €24,381 | -€17,674 | -42.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €37,055 | €37,055 | = | 0.0% |
| Distributable reserves | 133 | €37,055 | €37,055 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€17,674 | -€17,674 | |
| Amounts payable | 17/49 | €45,508 | €27,356 | -€18,152 | -39.9% |
| Amounts payable after more than one year | 17 | €25,811 | €18,991 | -€6,820 | -26.4% |
| Financial debts | 170/4 | €25,811 | €18,991 | -€6,820 | -26.4% |
| Amounts payable within one year | 42/48 | €19,050 | €8,354 | -€10,696 | -56.1% |
| Current portion of amounts payable after more than one year | 42 | €6,542 | €6,820 | +€278 | +4.2% |
| Trade debts | 44 | €784 | €1,405 | +€620 | +79.1% |
| Suppliers | 440/4 | €784 | €1,405 | +€620 | +79.1% |
| Taxes, remuneration and social security | 45 | €10,891 | €129 | -€10,762 | -98.8% |
| Taxes | 450/3 | €10,891 | €129 | -€10,762 | -98.8% |
| Other amounts payable | 47/48 | €833 | €0 | -€833 | -100% |
| Accrued charges and deferred income | 492/3 | €647 | €12 | -€636 | -98.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,284 | €7,331 | +€4,047 | +123% |
| Other operating charges | 640/8 | €288 | €380 | +€92 | +31.8% |
| Gross operating margin | 9900 | €45,146 | -€8,633 | -€53,779 | |
| Operating profit (loss) | 9901 | €41,574 | -€16,344 | -€57,918 | |
| Financial income | 75/76B | €15 | €104 | +€89 | +588% |
| Recurring financial income | 75 | €15 | €104 | +€89 | +588% |
| Financial charges | 65/66B | €763 | €1,306 | +€543 | +71.2% |
| Recurring financial charges | 65 | €763 | €1,306 | +€543 | +71.2% |
| Profit (loss) for the period before taxes | 9903 | €40,826 | -€17,545 | -€58,372 | |
| Income taxes | 67/77 | €11,182 | €129 | -€11,053 | -98.8% |
| Profit (loss) for the period | 9904 | €29,645 | -€17,674 | -€47,319 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,645 | -€17,674 | -€47,319 |
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.