DECSAN: what changed
Two fiscal 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.
DECSAN
Largest movements
- Tangible fixed assets +€129,006
up €129,006 (+10634.7%), from €1,213 to €130,219
of which Other tangible fixed assets: +€128,173
- Receivables within one year +€43,568
up €43,568 (+984.0%), from €4,428 to €47,996
of which Trade receivables: +€29,898
- Stocks and contracts +€37,833
up €37,833 (+117.6%), from €32,167 to €70,000
- Cash -€21,315
no longer reported in 2025 (was €21,315)
mainly Investment in fixed assets (net) (-€129,636) and Receivables within one year (-€43,568)
- Deferred charges and accrued income -€2,548
no longer reported in 2025 (was €2,548)
- Other debts +€82,192
up €82,192 (+124120.1%), from €66 to €82,259
- Trade debts +€73,034
up €73,034 (+675.1%), from €10,818 to €83,852
- Short-term financial debts +€36,391
new in 2025: €36,391
- Profit (loss) carried forward -€11,443
down €11,443 (-77.1%), from -€14,850 to -€26,292
- Tax, wage and social debts +€6,370
up €6,370 (+146.0%), from €4,364 to €10,734
- Gross operating margin -€11,078
down €11,078, from €1,898 to -€9,181
- Taxes -€742
down €742 (-96.5%), from €769 to €27
- Other operating charges +€557
new in 2025: €557
- Financial income -€325
down €325 (-83.7%), from €388 to €63
- Financial charges +€296
up €296 (+36.3%), from €815 to €1,111
From the 30-06-2025 result to the 31-12-2025 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 30-06-2025 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 30-06-2025 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,771 | €249,315 | +€186,544 | +297.2% |
| Fixed assets | 21/28 | €2,313 | €131,319 | +€129,006 | +5577.3% |
| Tangible fixed assets | 22/27 | €1,213 | €130,219 | +€129,006 | +10634.7% |
| Plant, machinery and equipment | 23 | €461 | €230 | -€230 | -50.0% |
| Furniture and vehicles | 24 | €752 | €1,816 | +€1,063 | +141.3% |
| Other tangible fixed assets | 26 | - | €128,173 | +€128,173 | |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €60,458 | €117,996 | +€57,538 | +95.2% |
| Stocks and contracts in progress | 3 | €32,167 | €70,000 | +€37,833 | +117.6% |
| Stocks | 30/36 | €32,167 | €70,000 | +€37,833 | +117.6% |
| Amounts receivable within one year | 40/41 | €4,428 | €47,996 | +€43,568 | +984.0% |
| Trade receivables | 40 | €4,428 | €34,326 | +€29,898 | +675.2% |
| Other amounts receivable | 41 | - | €13,670 | +€13,670 | |
| Cash at bank and in hand | 54/58 | €21,315 | - | -€21,315 | |
| Deferred charges and accrued income | 490/1 | €2,548 | - | -€2,548 | |
| Total equity and liabilities | 10/49 | €62,771 | €249,315 | +€186,544 | +297.2% |
| Equity | 10/15 | €47,522 | €36,080 | -€11,443 | -24.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €43,772 | €43,772 | = | 0.0% |
| Non-distributable reserves | 130/1 | €772 | €772 | = | 0.0% |
| Reserves not available under the articles | 1311 | €772 | €772 | = | 0.0% |
| Distributable reserves | 133 | €43,000 | €43,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,850 | -€26,292 | -€11,443 | -77.1% |
| Amounts payable | 17/49 | €15,248 | €213,235 | +€197,987 | +1298.4% |
| Amounts payable within one year | 42/48 | €15,248 | €213,235 | +€197,987 | +1298.4% |
| Financial debts | 43 | - | €36,391 | +€36,391 | |
| Credit institutions | 430/8 | - | €36,391 | +€36,391 | |
| Trade debts | 44 | €10,818 | €83,852 | +€73,034 | +675.1% |
| Suppliers | 440/4 | €10,818 | €83,852 | +€73,034 | +675.1% |
| Taxes, remuneration and social security | 45 | €4,364 | €10,734 | +€6,370 | +146.0% |
| Taxes | 450/3 | €4,364 | €10,734 | +€6,370 | +146.0% |
| Other amounts payable | 47/48 | €66 | €82,259 | +€82,192 | +124120.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €626 | €631 | +€5 | +0.8% |
| Other operating charges | 640/8 | - | €557 | +€557 | |
| Gross operating margin | 9900 | €1,898 | -€9,181 | -€11,078 | |
| Operating profit (loss) | 9901 | €1,272 | -€10,368 | -€11,640 | |
| Financial income | 75/76B | €388 | €63 | -€325 | -83.7% |
| Recurring financial income | 75 | €388 | €63 | -€325 | -83.7% |
| Financial charges | 65/66B | €815 | €1,111 | +€296 | +36.3% |
| Recurring financial charges | 65 | €815 | €1,111 | +€296 | +36.3% |
| Profit (loss) for the period before taxes | 9903 | €845 | -€11,416 | -€12,260 | |
| Income taxes | 67/77 | €769 | €27 | -€742 | -96.5% |
| Profit (loss) for the period | 9904 | €76 | -€11,443 | -€11,518 | |
| Profit (loss) for the period to be appropriated | 9905 | €76 | -€11,443 | -€11,518 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.