ALBERTO DECO: 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.
ALBERTO DECO
Largest movements
- Receivables within one year +€6,580
up €6,580 (+206%), from €3,199 to €9,779
of which Other amounts receivable: +€4,386
- Cash -€3,980
down €3,980 (-38.5%), from €10,350 to €6,370
mainly Receivables within one year (-€6,580) and Deferred charges and accrued income (-€4)
- Tangible fixed assets -€204
down €204 (-49.8%), from €410 to €206
- Tax, wage and social debts +€1,502
up €1,502 (+334%), from €450 to €1,952
- Profit (loss) carried forward +€612
up €612 (+4.9%), from €12,416 to €13,028
- Trade debts +€286
up €286 (+165%), from €173 to €459
- Gross operating margin +€9,970
up €9,970, from -€4,453 to €5,517
- Depreciation -€2,178
down €2,178 (-91.4%), from €2,382 to €204
- Taxes +€1,671
up €1,671, from -€168 to €1,502
- Other operating charges +€1,409
up €1,409 (+90.4%), from €1,557 to €2,966
- Financial income -€67
down €67 (-98.4%), from €68 to €1
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 | €14,140 | €16,539 | +€2,400 | +17.0% |
| Fixed assets | 21/28 | €410 | €206 | -€204 | -49.8% |
| Tangible fixed assets | 22/27 | €410 | €206 | -€204 | -49.8% |
| Furniture and vehicles | 24 | €410 | €206 | -€204 | -49.8% |
| Current assets | 29/58 | €13,730 | €16,334 | +€2,604 | +19.0% |
| Amounts receivable within one year | 40/41 | €3,199 | €9,779 | +€6,580 | +206% |
| Trade receivables | 40 | €180 | €2,374 | +€2,194 | +1,219% |
| Other amounts receivable | 41 | €3,019 | €7,405 | +€4,386 | +145% |
| Cash at bank and in hand | 54/58 | €10,350 | €6,370 | -€3,980 | -38.5% |
| Deferred charges and accrued income | 490/1 | €181 | €185 | +€4 | +2.2% |
| Total equity and liabilities | 10/49 | €14,140 | €16,539 | +€2,400 | +17.0% |
| Equity | 10/15 | €13,516 | €14,128 | +€612 | +4.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,416 | €13,028 | +€612 | +4.9% |
| Amounts payable | 17/49 | €623 | €2,411 | +€1,788 | +287% |
| Amounts payable within one year | 42/48 | €623 | €2,411 | +€1,788 | +287% |
| Trade debts | 44 | €173 | €459 | +€286 | +165% |
| Suppliers | 440/4 | €173 | €459 | +€286 | +165% |
| Taxes, remuneration and social security | 45 | €450 | €1,952 | +€1,502 | +334% |
| Taxes | 450/3 | €450 | €1,952 | +€1,502 | +334% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,382 | €204 | -€2,178 | -91.4% |
| Other operating charges | 640/8 | €1,557 | €2,966 | +€1,409 | +90.4% |
| Gross operating margin | 9900 | -€4,453 | €5,517 | +€9,970 | |
| Operating profit (loss) | 9901 | -€8,392 | €2,347 | +€10,739 | |
| Financial income | 75/76B | €68 | €1 | -€67 | -98.4% |
| Recurring financial income | 75 | €68 | €1 | -€67 | -98.4% |
| Financial charges | 65/66B | €259 | €234 | -€25 | -9.8% |
| Recurring financial charges | 65 | €259 | €234 | -€25 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,583 | €2,114 | +€10,697 | |
| Income taxes | 67/77 | -€168 | €1,502 | +€1,671 | |
| Profit (loss) for the period | 9904 | -€8,415 | €612 | +€9,027 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,415 | €612 | +€9,027 |
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.