Etablissements Decamps: what changed
What changed
Etablissements Decamps
NACE 46.831, Wholesale of construction materials, general range
filed annual accounts (NBB)
Net result for the year
€796,008
2024 · €885,147-€89,138
Equity
€8.2m
2024 · €9.5m-€1.4m
Cash
€929,569
2024 · €1.4m-€502,493
Balance sheet total
€10.0m
2024 · €11.8m-€1.7m
Largest movements
Assets
- Current investments -€3.5m
down €3.5m (-46.7%), from €7.5m to €4.0m
- Receivables within one year +€1.6m
up €1.6m (+170%), from €912,614 to €2.5m
of which Other amounts receivable: +€1.4m
- Cash -€502,493
down €502,493 (-35.1%), from €1.4m to €929,569
mainly Contributions, distributions and other (-€2.2m) and Receivables within one year (-€1.6m)
- Stocks and contracts +€398,410
up €398,410 (+41.8%), from €953,089 to €1.4m
- Tangible fixed assets +€327,393
up €327,393 (+35.9%), from €911,347 to €1.2m
of which Land and buildings: +€381,065
Equity and liabilities
- Contributions -€2.1m
down €2.1m (-97.1%), from €2.1m to €62,000
- Reserves +€719,654
up €719,654 (+22.6%), from €3.2m to €3.9m
of which Non-distributable reserves: +€719,654
- Other debts -€237,321
down €237,321 (-14.2%), from €1.7m to €1.4m
- Trade debts -€147,857
down €147,857 (-48.7%), from €303,826 to €155,969
Income statement
- Turnover -€10.3m
no longer reported in 2025 (was €10.3m)
- Goods and materials -€7.8m
no longer reported in 2025 (was €7.8m)
of which Purchases: -€7.8m
- Gross operating margin +€1.9m
new in 2025: €1.9m
- Services and other goods -€740,408
no longer reported in 2025 (was €740,408)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€885,147
Turnover
-€10.3m
Other operating income
-€69,074
Goods and materials
+€7.8m
Services and other goods
+€740,408
Staff costs
-€20,112
Depreciation
-€32,618
Write-downs
-€39,230
Other operating charges
+€31,763
Other operating items
+€1.9m
Financial income
-€40,591
Financial charges
+€8,047
Taxes
-€35,189
Result 2025
€796,008
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€1.4m
Investment
+€3.0m
Financing
-€2.2m
Cash 2024
€1.4m
From operations (derived)
-€1.4m
Net result for the year
+€796,008
Depreciation
+€147,727
Stocks and contracts
-€398,410
Receivables within one year
-€1.6m
Smaller working-capital items
+€6,208
Trade debts
-€147,857
Tax, wage and social debts
+€38,642
Other debts
-€237,321
Accrued charges and deferred income
-€19,324
Investment (derived)
+€3.0m
Investment in fixed assets (net)
-€475,120
Current investments
+€3.5m
Financing
-€2.2m
Contributions, distributions and other
-€2.2m
Cash 2025
€929,569
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,756,228 | €10,027,044 | -€1.7m | -14.7% |
| Fixed assets | 21/28 | €911,347 | €1,238,740 | +€327,393 | +35.9% |
| Tangible fixed assets | 22/27 | €911,347 | €1,238,740 | +€327,393 | +35.9% |
| Land and buildings | 22 | €593,594 | €974,659 | +€381,065 | +64.2% |
| Plant, machinery and equipment | 23 | €130,688 | €130,659 | -€29 | 0.0% |
| Furniture and vehicles | 24 | €187,064 | €133,422 | -€53,643 | -28.7% |
| Current assets | 29/58 | €10,844,882 | €8,788,304 | -€2.1m | -19.0% |
| Stocks and contracts in progress | 3 | €953,089 | €1,351,499 | +€398,410 | +41.8% |
| Stocks | 30/36 | €953,089 | €1,351,499 | +€398,410 | +41.8% |
| Goods purchased for resale | 34 | €953,089 | - | -€953,089 | |
| Amounts receivable within one year | 40/41 | €912,614 | €2,467,723 | +€1.6m | +170% |
| Trade receivables | 40 | €822,999 | €957,612 | +€134,612 | +16.4% |
| Other amounts receivable | 41 | €89,615 | €1,510,112 | +€1.4m | +1,585% |
| Current investments | 50/53 | €7,500,000 | €4,000,000 | -€3.5m | -46.7% |
| Other investments | 51/53 | €7,500,000 | - | -€7.5m | |
| Cash at bank and in hand | 54/58 | €1,432,063 | €929,569 | -€502,493 | -35.1% |
| Deferred charges and accrued income | 490/1 | €47,116 | €39,512 | -€7,604 | -16.1% |
| Total equity and liabilities | 10/49 | €11,756,228 | €10,027,044 | -€1.7m | -14.7% |
| Equity | 10/15 | €9,547,922 | €8,185,992 | -€1.4m | -14.3% |
| Contributions | 10/11 | €2,143,583 | €62,000 | -€2.1m | -97.1% |
| Capital | 10 | €2,143,583 | €62,000 | -€2.1m | -97.1% |
| Issued capital | 100 | €2,143,583 | €62,000 | -€2.1m | -97.1% |
| Reserves | 13 | €3,185,160 | €3,904,813 | +€719,654 | +22.6% |
| Non-distributable reserves | 130/1 | €2,018,010 | €2,737,663 | +€719,654 | +35.7% |
| Legal reserve | 130 | €214,620 | €138,265 | -€76,355 | -35.6% |
| Other | 1319 | €1,803,390 | €2,599,399 | +€796,008 | +44.1% |
| Tax-exempt reserves | 132 | €628,150 | €628,150 | = | 0.0% |
| Distributable reserves | 133 | €539,000 | €539,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,219,179 | €4,219,179 | = | 0.0% |
| Amounts payable | 17/49 | €2,208,306 | €1,841,052 | -€367,255 | -16.6% |
| Amounts payable within one year | 42/48 | €2,188,983 | €1,841,052 | -€347,931 | -15.9% |
| Trade debts | 44 | €303,826 | €155,969 | -€147,857 | -48.7% |
| Suppliers | 440/4 | €303,826 | €155,969 | -€147,857 | -48.7% |
| Advances received on contracts in progress | 46 | €1,396 | - | -€1,396 | |
| Taxes, remuneration and social security | 45 | €212,329 | €250,971 | +€38,642 | +18.2% |
| Taxes | 450/3 | €71,898 | €119,480 | +€47,582 | +66.2% |
| Remuneration and social security | 454/9 | €140,431 | €131,491 | -€8,939 | -6.4% |
| Other amounts payable | 47/48 | €1,671,432 | €1,434,111 | -€237,321 | -14.2% |
| Accrued charges and deferred income | 492/3 | €19,324 | - | -€19,324 | |
| Operating income | 70/76A | €10,319,987 | - | -€10.3m | |
| Turnover | 70 | €10,250,913 | - | -€10.3m | |
| Other operating income | 74 | €69,074 | - | -€69,074 | |
| Operating charges | 60/66A | €9,389,629 | - | -€9.4m | |
| Goods for resale, raw materials and consumables | 60 | €7,758,835 | - | -€7.8m | |
| Purchases | 600/8 | €7,754,085 | - | -€7.8m | |
| Change in stocks: decrease (increase) | 609 | €4,750 | - | -€4,750 | |
| Services and other goods | 61 | €740,408 | - | -€740,408 | |
| Remuneration, social security and pensions | 62 | €716,690 | €736,801 | +€20,112 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €115,109 | €147,727 | +€32,618 | +28.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€22,996 | €16,234 | +€39,230 | |
| Other operating charges | 640/8 | €80,963 | €49,200 | -€31,763 | -39.2% |
| Non-recurring operating charges | 66A | €621 | - | -€621 | |
| Gross operating margin | 9900 | - | €1,858,914 | +€1.9m | |
| Operating profit (loss) | 9901 | €930,357 | €908,952 | -€21,406 | -2.3% |
| Financial income | 75/76B | €392,031 | €351,441 | -€40,591 | -10.4% |
| Recurring financial income | 75 | €392,031 | €351,441 | -€40,591 | -10.4% |
| Income from current assets | 751 | €217,103 | - | -€217,103 | |
| Other financial income | 752/9 | €174,928 | - | -€174,928 | |
| Financial charges | 65/66B | €106,508 | €98,461 | -€8,047 | -7.6% |
| Recurring financial charges | 65 | €106,508 | €98,461 | -€8,047 | -7.6% |
| Debt charges | 650 | €90,541 | - | -€90,541 | |
| Other financial charges | 652/9 | €15,967 | - | -€15,967 | |
| Profit (loss) for the period before taxes | 9903 | €1,215,881 | €1,161,932 | -€53,949 | -4.4% |
| Income taxes | 67/77 | €330,734 | €365,923 | +€35,189 | +10.6% |
| Taxes | 670/3 | €330,734 | - | -€330,734 | |
| Profit (loss) for the period | 9904 | €885,147 | €796,008 | -€89,138 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €885,147 | €796,008 | -€89,138 | -10.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.