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 -€16,135
down €16,135 (-72.8%), from €22,164 to €6,029
mainly Net result for the year (-€14,653) and Debts after one year (-€7,110)
- Tangible fixed assets -€7,331
down €7,331 (-28.2%), from €26,042 to €18,710
- Receivables within one year +€1,515
up €1,515 (+59.9%), from €2,528 to €4,043
- Profit (loss) carried forward -€14,653
down €14,653 (-82.9%), from -€17,674 to -€32,327
- Debts after one year -€7,110
down €7,110 (-37.4%), from €18,991 to €11,881
- Gross operating margin +€2,602
up €2,602 (+30.1%), from -€8,633 to -€6,030
- Financial charges -€277
down €277 (-21.2%), from €1,306 to €1,029
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,737 | €29,873 | -€21,864 | -42.3% |
| Fixed assets | 21/28 | €26,042 | €18,710 | -€7,331 | -28.2% |
| Tangible fixed assets | 22/27 | €26,042 | €18,710 | -€7,331 | -28.2% |
| Furniture and vehicles | 24 | €26,042 | €18,710 | -€7,331 | -28.2% |
| Current assets | 29/58 | €25,695 | €11,163 | -€14,533 | -56.6% |
| Amounts receivable within one year | 40/41 | €2,528 | €4,043 | +€1,515 | +59.9% |
| Other amounts receivable | 41 | €2,528 | €4,043 | +€1,515 | +59.9% |
| Cash at bank and in hand | 54/58 | €22,164 | €6,029 | -€16,135 | -72.8% |
| Deferred charges and accrued income | 490/1 | €1,003 | €1,090 | +€87 | +8.7% |
| Total equity and liabilities | 10/49 | €51,737 | €29,873 | -€21,864 | -42.3% |
| Equity | 10/15 | €24,381 | €9,728 | -€14,653 | -60.1% |
| 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 | -€17,674 | -€32,327 | -€14,653 | -82.9% |
| Amounts payable | 17/49 | €27,356 | €20,145 | -€7,211 | -26.4% |
| Amounts payable after more than one year | 17 | €18,991 | €11,881 | -€7,110 | -37.4% |
| Financial debts | 170/4 | €18,991 | €11,881 | -€7,110 | -37.4% |
| Amounts payable within one year | 42/48 | €8,354 | €8,251 | -€103 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €6,820 | €7,110 | +€290 | +4.3% |
| Trade debts | 44 | €1,405 | €916 | -€489 | -34.8% |
| Suppliers | 440/4 | €1,405 | €916 | -€489 | -34.8% |
| Taxes, remuneration and social security | 45 | €129 | €225 | +€96 | +74.5% |
| Taxes | 450/3 | €129 | €225 | +€96 | +74.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €12 | €13 | +€2 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,331 | €7,331 | = | 0.0% |
| Other operating charges | 640/8 | €380 | €297 | -€83 | -21.9% |
| Gross operating margin | 9900 | -€8,633 | -€6,030 | +€2,602 | +30.1% |
| Operating profit (loss) | 9901 | -€16,344 | -€13,658 | +€2,686 | +16.4% |
| Financial income | 75/76B | €104 | €176 | +€72 | +68.9% |
| Recurring financial income | 75 | €104 | €176 | +€72 | +68.9% |
| Financial charges | 65/66B | €1,306 | €1,029 | -€277 | -21.2% |
| Recurring financial charges | 65 | €1,306 | €1,029 | -€277 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,545 | -€14,511 | +€3,034 | +17.3% |
| Income taxes | 67/77 | €129 | €142 | +€13 | +10.1% |
| Profit (loss) for the period | 9904 | -€17,674 | -€14,653 | +€3,021 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,674 | -€14,653 | +€3,021 | +17.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.