DECUMA: 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.
DECUMA
Largest movements
- Cash -€348,295
down €348,295 (-99.6%), from €349,767 to €1,472
mainly Other debts (-€260,347) and Investment in fixed assets (net) (-€65,219)
- Tangible fixed assets +€40,195
up €40,195 (+68.6%), from €58,568 to €98,763
of which Plant, machinery and equipment: +€23,104
- Receivables within one year +€22,905
up €22,905 (+31.8%), from €72,010 to €94,915
of which Trade receivables: +€21,790
- Other debts -€260,347
down €260,347 (-56.2%), from €463,407 to €203,060
- Trade debts -€24,310
down €24,310 (-80.9%), from €30,054 to €5,744
of which Suppliers: -€29,310
- Purchases and services +€31,584
up €31,584 (+37.0%), from €85,473 to €117,057
- Gross operating margin +€12,665
up €12,665 (+76.4%), from €16,567 to €29,232
- Depreciation -€1,870
down €1,870 (-7.0%), from €26,894 to €25,024
- Other operating charges -€647
down €647 (-61.8%), from €1,047 to €400
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 | €481,845 | €196,650 | -€285,195 | -59.2% |
| Fixed assets | 21/28 | €58,568 | €98,763 | +€40,195 | +68.6% |
| Tangible fixed assets | 22/27 | €58,568 | €98,763 | +€40,195 | +68.6% |
| Plant, machinery and equipment | 23 | €30,828 | €53,932 | +€23,104 | +74.9% |
| Furniture and vehicles | 24 | €27,740 | €44,831 | +€17,091 | +61.6% |
| Current assets | 29/58 | €423,277 | €97,887 | -€325,390 | -76.9% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €72,010 | €94,915 | +€22,905 | +31.8% |
| Trade receivables | 40 | €72,010 | €93,800 | +€21,790 | +30.3% |
| Other amounts receivable | 41 | - | €1,115 | +€1,115 | |
| Cash at bank and in hand | 54/58 | €349,767 | €1,472 | -€348,295 | -99.6% |
| Total equity and liabilities | 10/49 | €481,845 | €196,650 | -€285,195 | -59.2% |
| Equity | 10/15 | -€15,716 | -€12,154 | +€3,562 | +22.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €3,311 | €3,311 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,311 | €3,311 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,311 | €3,311 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,027 | -€40,465 | +€3,562 | +8.1% |
| Amounts payable | 17/49 | €497,561 | €208,804 | -€288,757 | -58.0% |
| Amounts payable within one year | 42/48 | €497,561 | €208,804 | -€288,757 | -58.0% |
| Trade debts | 44 | €30,054 | €5,744 | -€24,310 | -80.9% |
| Suppliers | 440/4 | €30,054 | €744 | -€29,310 | -97.5% |
| Bills of exchange payable | 441 | - | €5,000 | +€5,000 | |
| Taxes, remuneration and social security | 45 | €4,100 | - | -€4,100 | |
| Taxes | 450/3 | €4,100 | - | -€4,100 | |
| Other amounts payable | 47/48 | €463,407 | €203,060 | -€260,347 | -56.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €85,473 | €117,057 | +€31,584 | +37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,894 | €25,024 | -€1,870 | -7.0% |
| Other operating charges | 640/8 | €1,047 | €400 | -€647 | -61.8% |
| Gross operating margin | 9900 | €16,567 | €29,232 | +€12,665 | +76.4% |
| Operating profit (loss) | 9901 | -€11,374 | €3,808 | +€15,182 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €255 | €248 | -€7 | -2.7% |
| Recurring financial charges | 65 | €255 | €248 | -€7 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,629 | €3,562 | +€15,191 | |
| Profit (loss) for the period | 9904 | -€11,629 | €3,562 | +€15,191 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,629 | €3,562 | +€15,191 |
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 16 October 2026 via checked.be.