DECIMMO: 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.
DECIMMO
Largest movements
- Receivables within one year -€112,144
down €112,144 (-53.8%), from €208,466 to €96,322
of which Other amounts receivable: -€94,489
- Receivables after one year +€100,000
new in 2025: €100,000
- Cash -€15,613
down €15,613 (-33.6%), from €46,410 to €30,797
mainly Receivables after one year (-€100,000) and Debts after one year (-€22,223)
- Tangible fixed assets -€8,415
down €8,415 (-19.9%), from €42,270 to €33,855
- Deferred charges and accrued income -€3,827
down €3,827 (-39.3%), from €9,733 to €5,906
- Debts after one year -€22,223
down €22,223 (-69.9%), from €31,780 to €9,556
- Tax, wage and social debts -€13,334
down €13,334 (-26.7%), from €49,934 to €36,600
of which Taxes: -€20,238
- Profit (loss) carried forward -€6,507
down €6,507 (-3.6%), from €179,236 to €172,728
- Gross operating margin -€119,235
down €119,235 (-60.9%), from €195,808 to €76,573
- Staff costs -€67,320
down €67,320 (-50.3%), from €133,958 to €66,638
- Taxes -€11,371
down €11,371 (-87.7%), from €12,970 to €1,599
- Financial income -€9,602
down €9,602 (-99.7%), from €9,633 to €32
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 | €309,915 | €268,790 | -€41,125 | -13.3% |
| Fixed assets | 21/28 | €45,307 | €35,765 | -€9,542 | -21.1% |
| Intangible fixed assets | 21 | €3,037 | €1,911 | -€1,127 | -37.1% |
| Tangible fixed assets | 22/27 | €42,270 | €33,855 | -€8,415 | -19.9% |
| Plant, machinery and equipment | 23 | €5,391 | €4,690 | -€701 | -13.0% |
| Furniture and vehicles | 24 | €10,278 | €6,516 | -€3,762 | -36.6% |
| Other tangible fixed assets | 26 | €26,601 | €22,649 | -€3,952 | -14.9% |
| Current assets | 29/58 | €264,608 | €233,025 | -€31,583 | -11.9% |
| Amounts receivable after more than one year | 29 | - | €100,000 | +€100,000 | |
| Trade receivables | 290 | - | €100,000 | +€100,000 | |
| Amounts receivable within one year | 40/41 | €208,466 | €96,322 | -€112,144 | -53.8% |
| Trade receivables | 40 | €51,572 | €33,917 | -€17,654 | -34.2% |
| Other amounts receivable | 41 | €156,894 | €62,404 | -€94,489 | -60.2% |
| Cash at bank and in hand | 54/58 | €46,410 | €30,797 | -€15,613 | -33.6% |
| Deferred charges and accrued income | 490/1 | €9,733 | €5,906 | -€3,827 | -39.3% |
| Total equity and liabilities | 10/49 | €309,915 | €268,790 | -€41,125 | -13.3% |
| Equity | 10/15 | €199,236 | €192,728 | -€6,507 | -3.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €179,236 | €172,728 | -€6,507 | -3.6% |
| Amounts payable | 17/49 | €110,680 | €76,062 | -€34,618 | -31.3% |
| Amounts payable after more than one year | 17 | €31,780 | €9,556 | -€22,223 | -69.9% |
| Financial debts | 170/4 | €31,780 | €9,556 | -€22,223 | -69.9% |
| Amounts payable within one year | 42/48 | €78,900 | €66,505 | -€12,395 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €21,253 | €22,223 | +€970 | +4.6% |
| Trade debts | 44 | €7,712 | €7,682 | -€30 | -0.4% |
| Suppliers | 440/4 | €7,712 | €7,682 | -€30 | -0.4% |
| Taxes, remuneration and social security | 45 | €49,934 | €36,600 | -€13,334 | -26.7% |
| Taxes | 450/3 | €37,368 | €17,130 | -€20,238 | -54.2% |
| Remuneration and social security | 454/9 | €12,566 | €19,470 | +€6,904 | +54.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €505 | - | -€505 | |
| Remuneration, social security and pensions | 62 | €133,958 | €66,638 | -€67,320 | -50.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,038 | €11,514 | +€476 | +4.3% |
| Other operating charges | 640/8 | €1,189 | €980 | -€208 | -17.5% |
| Non-recurring operating charges | 66A | €3,656 | - | -€3,656 | |
| Gross operating margin | 9900 | €195,808 | €76,573 | -€119,235 | -60.9% |
| Operating profit (loss) | 9901 | €45,968 | -€2,560 | -€48,528 | |
| Financial income | 75/76B | €9,633 | €32 | -€9,602 | -99.7% |
| Recurring financial income | 75 | €9,633 | €32 | -€9,602 | -99.7% |
| Financial charges | 65/66B | €2,739 | €2,380 | -€359 | -13.1% |
| Recurring financial charges | 65 | €2,739 | €2,380 | -€359 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €52,862 | -€4,909 | -€57,771 | |
| Income taxes | 67/77 | €12,970 | €1,599 | -€11,371 | -87.7% |
| Profit (loss) for the period | 9904 | €39,892 | -€6,507 | -€46,400 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,892 | -€6,507 | -€46,400 |
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 6 October 2026 via checked.be.