2J DECO: 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.
2J DECO
Largest movements
- Cash +€8,970
up €8,970 (+65.3%), from €13,738 to €22,708
mainly Tax, wage and social debts (+€9,478) and Depreciation (+€6,879)
- Tangible fixed assets -€5,262
down €5,262 (-31.7%), from €16,617 to €11,355
of which Furniture and vehicles: -€4,918
- Stocks and contracts +€1,874
up €1,874 (+145.5%), from €1,288 to €3,161
- Receivables within one year +€506
up €506 (+98.6%), from €513 to €1,019
of which Other amounts receivable: +€990
- Tax, wage and social debts +€9,478
up €9,478 (+187.7%), from €5,049 to €14,527
of which Taxes: +€9,478
- Debts after one year -€5,935
down €5,935 (-59.6%), from €9,951 to €4,015
- Other debts +€2,826
new in 2025: €2,826
- Profit (loss) carried forward +€1,842
no longer reported in 2025 (was -€1,842)
- Trade debts -€1,610
down €1,610 (-51.0%), from €3,156 to €1,545
- Gross operating margin -€5,389
down €5,389 (-28.4%), from €19,007 to €13,618
- Taxes +€1,065
new in 2025: €1,065
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 | €33,455 | €39,604 | +€6,149 | +18.4% |
| Fixed assets | 21/28 | €16,617 | €11,355 | -€5,262 | -31.7% |
| Tangible fixed assets | 22/27 | €16,617 | €11,355 | -€5,262 | -31.7% |
| Plant, machinery and equipment | 23 | €1,413 | €1,069 | -€344 | -24.3% |
| Furniture and vehicles | 24 | €15,204 | €10,286 | -€4,918 | -32.3% |
| Current assets | 29/58 | €16,838 | €28,249 | +€11,411 | +67.8% |
| Stocks and contracts in progress | 3 | €1,288 | €3,161 | +€1,874 | +145.5% |
| Stocks | 30/36 | €1,288 | €3,161 | +€1,874 | +145.5% |
| Amounts receivable within one year | 40/41 | €513 | €1,019 | +€506 | +98.6% |
| Trade receivables | 40 | €484 | - | -€484 | |
| Other amounts receivable | 41 | €29 | €1,019 | +€990 | +3374.2% |
| Cash at bank and in hand | 54/58 | €13,738 | €22,708 | +€8,970 | +65.3% |
| Deferred charges and accrued income | 490/1 | €1,299 | €1,360 | +€61 | +4.7% |
| Total equity and liabilities | 10/49 | €33,455 | €39,604 | +€6,149 | +18.4% |
| Equity | 10/15 | €8,912 | €10,754 | +€1,842 | +20.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €5,754 | €5,754 | = | 0.0% |
| Distributable reserves | 133 | €5,754 | €5,754 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,842 | - | +€1,842 | |
| Amounts payable | 17/49 | €24,543 | €28,850 | +€4,307 | +17.5% |
| Amounts payable after more than one year | 17 | €9,951 | €4,015 | -€5,935 | -59.6% |
| Financial debts | 170/4 | €9,951 | €4,015 | -€5,935 | -59.6% |
| Amounts payable within one year | 42/48 | €14,592 | €24,834 | +€10,242 | +70.2% |
| Current portion of amounts payable after more than one year | 42 | €5,832 | €5,935 | +€103 | +1.8% |
| Trade debts | 44 | €3,156 | €1,545 | -€1,610 | -51.0% |
| Suppliers | 440/4 | €3,156 | €1,545 | -€1,610 | -51.0% |
| Advances received on contracts in progress | 46 | €555 | - | -€555 | |
| Taxes, remuneration and social security | 45 | €5,049 | €14,527 | +€9,478 | +187.7% |
| Taxes | 450/3 | €49 | €9,527 | +€9,478 | +19174.7% |
| Remuneration and social security | 454/9 | €5,000 | €5,000 | = | 0.0% |
| Other amounts payable | 47/48 | - | €2,826 | +€2,826 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,783 | €6,879 | +€95 | +1.4% |
| Other operating charges | 640/8 | €711 | €548 | -€163 | -22.9% |
| Gross operating margin | 9900 | €19,007 | €13,618 | -€5,389 | -28.4% |
| Operating profit (loss) | 9901 | €11,513 | €6,191 | -€5,322 | -46.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €545 | €459 | -€86 | -15.8% |
| Recurring financial charges | 65 | €545 | €459 | -€86 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €10,968 | €5,733 | -€5,235 | -47.7% |
| Income taxes | 67/77 | - | €1,065 | +€1,065 | |
| Profit (loss) for the period | 9904 | €10,968 | €4,668 | -€6,300 | -57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,968 | €4,668 | -€6,300 | -57.4% |
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 8 October 2026 via checked.be.