DECTAM CONSTRUCT: 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.
DECTAM CONSTRUCT
Largest movements
- Intangible fixed assets -€24,120
down €24,120 (-16.7%), from €144,140 to €120,020
- Receivables within one year +€21,497
up €21,497 (+65.6%), from €32,754 to €54,251
of which Other amounts receivable: +€18,366
- Cash +€7,552
up €7,552 (+367.2%), from €2,057 to €9,609
mainly Net result for the year (+€32,292) and Depreciation (+€30,103)
- Tangible fixed assets -€5,008
down €5,008 (-34.9%), from €14,358 to €9,350
of which Furniture and vehicles: -€4,681
- Debts after one year -€27,287
down €27,287 (-23.1%), from €117,939 to €90,653
- Other debts +€22,423
up €22,423 (+870.2%), from €2,577 to €25,000
- Tax, wage and social debts -€14,986
down €14,986 (-58.4%), from €25,661 to €10,675
of which Taxes: -€14,986
- Trade debts +€7,624
up €7,624 (+21.8%), from €34,996 to €42,620
- Profit (loss) carried forward +€7,292
up €7,292, from -€5,658 to €1,635
- Gross operating margin +€55,070
up €55,070 (+208.2%), from €26,456 to €81,526
- Taxes +€9,890
up €9,890, from -€1,036 to €8,854
- Write-downs +€7,887
new in 2025: €7,887
- Financial charges -€6,847
down €6,847 (-86.1%), from €7,952 to €1,105
- Depreciation +€2,781
up €2,781 (+10.2%), from €27,322 to €30,103
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 | €210,818 | €211,203 | +€385 | +0.2% |
| Fixed assets | 21/28 | €161,498 | €132,370 | -€29,128 | -18.0% |
| Intangible fixed assets | 21 | €144,140 | €120,020 | -€24,120 | -16.7% |
| Tangible fixed assets | 22/27 | €14,358 | €9,350 | -€5,008 | -34.9% |
| Plant, machinery and equipment | 23 | €2,844 | €2,517 | -€327 | -11.5% |
| Furniture and vehicles | 24 | €11,513 | €6,832 | -€4,681 | -40.7% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €49,320 | €78,833 | +€29,513 | +59.8% |
| Stocks and contracts in progress | 3 | €14,307 | €14,173 | -€134 | -0.9% |
| Stocks | 30/36 | €14,307 | €14,173 | -€134 | -0.9% |
| Amounts receivable within one year | 40/41 | €32,754 | €54,251 | +€21,497 | +65.6% |
| Trade receivables | 40 | €28,286 | €31,417 | +€3,130 | +11.1% |
| Other amounts receivable | 41 | €4,468 | €22,834 | +€18,366 | +411.1% |
| Cash at bank and in hand | 54/58 | €2,057 | €9,609 | +€7,552 | +367.2% |
| Deferred charges and accrued income | 490/1 | €202 | €800 | +€598 | +295.4% |
| Total equity and liabilities | 10/49 | €210,818 | €211,203 | +€385 | +0.2% |
| Equity | 10/15 | -€3,658 | €3,635 | +€7,292 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,658 | €1,635 | +€7,292 | |
| Amounts payable | 17/49 | €214,476 | €207,568 | -€6,908 | -3.2% |
| Amounts payable after more than one year | 17 | €117,939 | €90,653 | -€27,287 | -23.1% |
| Financial debts | 170/4 | €117,939 | €90,653 | -€27,287 | -23.1% |
| Amounts payable within one year | 42/48 | €96,536 | €116,916 | +€20,379 | +21.1% |
| Current portion of amounts payable after more than one year | 42 | €33,303 | €38,620 | +€5,318 | +16.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €34,996 | €42,620 | +€7,624 | +21.8% |
| Suppliers | 440/4 | €34,996 | €42,620 | +€7,624 | +21.8% |
| Taxes, remuneration and social security | 45 | €25,661 | €10,675 | -€14,986 | -58.4% |
| Taxes | 450/3 | €25,661 | €10,675 | -€14,986 | -58.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,577 | €25,000 | +€22,423 | +870.2% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,322 | €30,103 | +€2,781 | +10.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,887 | +€7,887 | |
| Other operating charges | 640/8 | €1,126 | €1,585 | +€458 | +40.7% |
| Non-recurring operating charges | 66A | €500 | €0 | -€500 | -100.0% |
| Gross operating margin | 9900 | €26,456 | €81,526 | +€55,070 | +208.2% |
| Operating profit (loss) | 9901 | -€2,493 | €41,951 | +€44,444 | |
| Financial income | 75/76B | €2 | €300 | +€299 | +19159.6% |
| Recurring financial income | 75 | €2 | €300 | +€299 | +19159.6% |
| Financial charges | 65/66B | €7,952 | €1,105 | -€6,847 | -86.1% |
| Recurring financial charges | 65 | €7,952 | €1,105 | -€6,847 | -86.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,443 | €41,146 | +€51,589 | |
| Income taxes | 67/77 | -€1,036 | €8,854 | +€9,890 | |
| Profit (loss) for the period | 9904 | -€9,407 | €32,292 | +€41,699 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,407 | €32,292 | +€41,699 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.