CABINET DECOSTER: 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.
CABINET DECOSTER
Largest movements
- Receivables within one year +€53,142
up €53,142 (+29.8%), from €178,191 to €231,333
of which Other amounts receivable: +€40,243
- Tangible fixed assets -€38,656
down €38,656 (-23.3%), from €166,185 to €127,528
- Cash -€36,610
down €36,610 (-5.5%), from €661,532 to €624,921
mainly Receivables within one year (-€53,142) and Tax, wage and social debts (-€18,614)
- Tax, wage and social debts -€18,614
down €18,614 (-18.5%), from €100,771 to €82,158
of which Remuneration and social security: -€16,301
- Profit (loss) carried forward -€11,471
new in 2025: -€11,471
- Gross operating margin +€133,018
up €133,018 (+31.5%), from €422,071 to €555,089
- Staff costs +€30,728
up €30,728 (+6.4%), from €477,950 to €508,678
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 | €1,021,606 | €992,543 | -€29,062 | -2.8% |
| Fixed assets | 21/28 | €177,710 | €133,407 | -€44,303 | -24.9% |
| Intangible fixed assets | 21 | €11,525 | €5,879 | -€5,647 | -49.0% |
| Tangible fixed assets | 22/27 | €166,185 | €127,528 | -€38,656 | -23.3% |
| Plant, machinery and equipment | 23 | €79,513 | €68,259 | -€11,254 | -14.2% |
| Furniture and vehicles | 24 | €31,093 | €22,616 | -€8,477 | -27.3% |
| Other tangible fixed assets | 26 | €55,578 | €36,654 | -€18,925 | -34.1% |
| Current assets | 29/58 | €843,896 | €859,136 | +€15,241 | +1.8% |
| Amounts receivable within one year | 40/41 | €178,191 | €231,333 | +€53,142 | +29.8% |
| Trade receivables | 40 | €17,069 | €29,967 | +€12,898 | +75.6% |
| Other amounts receivable | 41 | €161,123 | €201,366 | +€40,243 | +25.0% |
| Cash at bank and in hand | 54/58 | €661,532 | €624,921 | -€36,610 | -5.5% |
| Deferred charges and accrued income | 490/1 | €4,173 | €2,882 | -€1,291 | -30.9% |
| Total equity and liabilities | 10/49 | €1,021,606 | €992,543 | -€29,062 | -2.8% |
| Equity | 10/15 | €906,709 | €895,238 | -€11,471 | -1.3% |
| Contributions | 10/11 | €314,960 | €314,960 | = | 0.0% |
| Reserves | 13 | €591,749 | €591,749 | = | 0.0% |
| Distributable reserves | 133 | €591,749 | €591,749 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€11,471 | -€11,471 | |
| Amounts payable | 17/49 | €114,897 | €97,306 | -€17,591 | -15.3% |
| Amounts payable within one year | 42/48 | €114,897 | €97,306 | -€17,591 | -15.3% |
| Trade debts | 44 | €14,126 | €15,148 | +€1,022 | +7.2% |
| Suppliers | 440/4 | €14,126 | €15,148 | +€1,022 | +7.2% |
| Taxes, remuneration and social security | 45 | €100,771 | €82,158 | -€18,614 | -18.5% |
| Taxes | 450/3 | €29,643 | €27,330 | -€2,313 | -7.8% |
| Remuneration and social security | 454/9 | €71,128 | €54,827 | -€16,301 | -22.9% |
| Remuneration, social security and pensions | 62 | €477,950 | €508,678 | +€30,728 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,880 | €47,016 | +€5,136 | +12.3% |
| Other operating charges | 640/8 | €14,000 | €15,489 | +€1,490 | +10.6% |
| Gross operating margin | 9900 | €422,071 | €555,089 | +€133,018 | +31.5% |
| Operating profit (loss) | 9901 | -€111,759 | -€16,094 | +€95,665 | +85.6% |
| Financial income | 75/76B | €12,204 | €8,414 | -€3,790 | -31.1% |
| Recurring financial income | 75 | €12,204 | €8,414 | -€3,790 | -31.1% |
| Financial charges | 65/66B | €2,894 | €3,318 | +€423 | +14.6% |
| Recurring financial charges | 65 | €2,894 | €3,318 | +€423 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | -€102,449 | -€10,997 | +€91,452 | +89.3% |
| Income taxes | 67/77 | €453 | €474 | +€20 | +4.5% |
| Profit (loss) for the period | 9904 | -€102,902 | -€11,471 | +€91,431 | +88.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€102,902 | -€11,471 | +€91,431 | +88.9% |
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 7 October 2026 via checked.be.