DECINCO: 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.
What changed
DECINCO
NACE 71.112, Activities of interior architects
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€56,797
2024 · €159,519-€216,316
Equity
€1.3m
2024 · €1.4m-€56,797
Cash
€20,568
2024 · €8,210+€12,358
Balance sheet total
€3.8m
2024 · €4.0m-€191,435
Largest movements
Assets
- Tangible fixed assets -€144,989
down €144,989 (-6.2%), from €2.3m to €2.2m
of which Plant, machinery and equipment: -€85,113
- Receivables after one year -€43,125
down €43,125 (-58.1%), from €74,238 to €31,112
Equity and liabilities
- Other debts -€59,516
down €59,516 (-21.5%), from €277,450 to €217,934
- Reserves -€56,797
down €56,797 (-4.7%), from €1.2m to €1.2m
of which Distributable reserves: -€56,797
- Debts after one year -€45,078
down €45,078 (-3.5%), from €1.3m to €1.2m
of which Financial debts: -€47,578
Income statement
- Gross operating margin -€344,359
down €344,359 (-72.1%), from €477,655 to €133,296
- Financial income +€70,076
up €70,076 (+326.6%), from €21,456 to €91,532
- Taxes -€45,453
down €45,453 (-98.8%), from €45,990 to €537
- Provisions -€7,282
down €7,282 (-44.7%), from -€16,290 to -€23,572
- Other operating charges -€6,684
down €6,684 (-35.5%), from €18,851 to €12,167
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.
Result 2024
€159,519
Gross operating margin
-€344,359
Depreciation
+€3,547
Provisions
+€7,282
Other operating charges
+€6,684
Financial income
+€70,076
Financial charges
-€4,999
Taxes
+€45,453
Result 2025
-€56,797
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.
From operations
+€47,030
Investment
+€9,447
Financing
-€44,119
Cash 2024
€8,210
From operations (derived)
+€47,030
Net result for the year
-€56,797
Depreciation
+€155,138
Receivables after one year
+€43,125
Stocks and contracts
+€589
Receivables within one year
-€1,401
Deferred charges and accrued income
-€3,105
Provisions
-€23,572
Trade debts
+€5,859
Tax, wage and social debts
-€10,245
Advances received
+€6,600
Other debts
-€59,516
Accrued charges and deferred income
-€9,646
Investment (derived)
+€9,447
Investment in fixed assets (net)
-€149
Current investments
+€9,596
Financing
-€44,119
Debts after one year
-€45,078
Current portion of long-term debt
+€959
Cash 2025
€20,568
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,965,555 | €3,774,119 | -€191,435 | -4.8% |
| Fixed assets | 21/28 | €2,594,031 | €2,439,043 | -€154,989 | -6.0% |
| Tangible fixed assets | 22/27 | €2,323,783 | €2,178,795 | -€144,989 | -6.2% |
| Land and buildings | 22 | €1,716,495 | €1,664,336 | -€52,159 | -3.0% |
| Plant, machinery and equipment | 23 | €564,184 | €479,072 | -€85,113 | -15.1% |
| Furniture and vehicles | 24 | €43,104 | €35,387 | -€7,717 | -17.9% |
| Financial fixed assets | 28 | €270,248 | €260,248 | -€10,000 | -3.7% |
| Current assets | 29/58 | €1,371,524 | €1,335,077 | -€36,447 | -2.7% |
| Amounts receivable after more than one year | 29 | €74,238 | €31,112 | -€43,125 | -58.1% |
| Other amounts receivable | 291 | €74,238 | €31,112 | -€43,125 | -58.1% |
| Stocks and contracts in progress | 3 | €9,596 | €9,007 | -€589 | -6.1% |
| Stocks | 30/36 | €9,596 | €9,007 | -€589 | -6.1% |
| Amounts receivable within one year | 40/41 | €103,750 | €105,151 | +€1,401 | +1.3% |
| Trade receivables | 40 | €96,530 | €100,682 | +€4,152 | +4.3% |
| Other amounts receivable | 41 | €7,220 | €4,468 | -€2,752 | -38.1% |
| Current investments | 50/53 | €1,158,012 | €1,148,416 | -€9,596 | -0.8% |
| Cash at bank and in hand | 54/58 | €8,210 | €20,568 | +€12,358 | +150.5% |
| Deferred charges and accrued income | 490/1 | €17,718 | €20,823 | +€3,105 | +17.5% |
| Total equity and liabilities | 10/49 | €3,965,555 | €3,774,119 | -€191,435 | -4.8% |
| Equity | 10/15 | €1,356,264 | €1,299,467 | -€56,797 | -4.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Revaluation surpluses | 12 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €1,214,764 | €1,157,967 | -€56,797 | -4.7% |
| Non-distributable reserves | 130/1 | €423,721 | €423,721 | = | 0.0% |
| Reserves not available under the articles | 1311 | €423,721 | €423,721 | = | 0.0% |
| Tax-exempt reserves | 132 | €58,940 | €58,940 | = | 0.0% |
| Distributable reserves | 133 | €732,103 | €675,306 | -€56,797 | -7.8% |
| Provisions and deferred taxes | 16 | €958,049 | €934,477 | -€23,572 | -2.5% |
| Provisions for liabilities and charges | 160/5 | €958,049 | €934,477 | -€23,572 | -2.5% |
| Other liabilities and charges | 164/5 | €958,049 | €934,477 | -€23,572 | -2.5% |
| Amounts payable | 17/49 | €1,651,242 | €1,540,175 | -€111,067 | -6.7% |
| Amounts payable after more than one year | 17 | €1,273,086 | €1,228,008 | -€45,078 | -3.5% |
| Financial debts | 170/4 | €1,273,086 | €1,225,508 | -€47,578 | -3.7% |
| Other amounts payable | 178/9 | - | €2,500 | +€2,500 | |
| Amounts payable within one year | 42/48 | €360,742 | €304,399 | -€56,343 | -15.6% |
| Current portion of amounts payable after more than one year | 42 | €46,619 | €47,578 | +€959 | +2.1% |
| Trade debts | 44 | €15,414 | €21,273 | +€5,859 | +38.0% |
| Suppliers | 440/4 | €15,414 | €21,273 | +€5,859 | +38.0% |
| Advances received on contracts in progress | 46 | - | €6,600 | +€6,600 | |
| Taxes, remuneration and social security | 45 | €21,259 | €11,014 | -€10,245 | -48.2% |
| Taxes | 450/3 | €21,259 | €11,014 | -€10,245 | -48.2% |
| Other amounts payable | 47/48 | €277,450 | €217,934 | -€59,516 | -21.5% |
| Accrued charges and deferred income | 492/3 | €17,414 | €7,768 | -€9,646 | -55.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €158,685 | €155,138 | -€3,547 | -2.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€16,290 | -€23,572 | -€7,282 | -44.7% |
| Other operating charges | 640/8 | €18,851 | €12,167 | -€6,684 | -35.5% |
| Gross operating margin | 9900 | €477,655 | €133,296 | -€344,359 | -72.1% |
| Operating profit (loss) | 9901 | €316,409 | -€10,437 | -€326,846 | |
| Financial income | 75/76B | €21,456 | €91,532 | +€70,076 | +326.6% |
| Recurring financial income | 75 | €21,456 | €91,532 | +€70,076 | +326.6% |
| Financial charges | 65/66B | €132,356 | €137,355 | +€4,999 | +3.8% |
| Recurring financial charges | 65 | €132,356 | €137,355 | +€4,999 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €205,509 | -€56,260 | -€261,769 | |
| Income taxes | 67/77 | €45,990 | €537 | -€45,453 | -98.8% |
| Profit (loss) for the period | 9904 | €159,519 | -€56,797 | -€216,316 | |
| Transfer to tax-exempt reserves | 689 | €58,940 | - | -€58,940 | |
| Profit (loss) for the period to be appropriated | 9905 | €100,579 | -€56,797 | -€157,376 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.