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.
DECO
Largest movements
- Cash +€9,352
up €9,352 (+57.4%), from €16,295 to €25,646
mainly Net result for the year (+€12,555) and Tax, wage and social debts (+€6,018)
- Deferred charges and accrued income +€5,699
up €5,699 (+422%), from €1,350 to €7,050
- Tangible fixed assets +€2,777
new in 2025: €2,777
- Reserves +€12,555
up €12,555 (+139%), from €9,035 to €21,590
- Tax, wage and social debts +€6,018
up €6,018 (+266%), from €2,261 to €8,279
of which Taxes: +€4,218
- Other debts -€3,783
down €3,783 (-82.6%), from €4,579 to €795
- Trade debts +€3,229
up €3,229 (+490%), from €660 to €3,888
- Gross operating margin +€7,911
up €7,911 (+72.2%), from €10,955 to €18,866
- Taxes +€1,235
up €1,235 (+29.0%), from €4,261 to €5,496
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 | €31,223 | €49,235 | +€18,012 | +57.7% |
| Fixed assets | 21/28 | €55 | €2,832 | +€2,777 | +5,049% |
| Tangible fixed assets | 22/27 | - | €2,777 | +€2,777 | |
| Plant, machinery and equipment | 23 | - | €2,777 | +€2,777 | |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €31,168 | €46,403 | +€15,235 | +48.9% |
| Amounts receivable within one year | 40/41 | €13,524 | €13,708 | +€184 | +1.4% |
| Trade receivables | 40 | €12,798 | €13,708 | +€910 | +7.1% |
| Other amounts receivable | 41 | €725 | - | -€725 | |
| Cash at bank and in hand | 54/58 | €16,295 | €25,646 | +€9,352 | +57.4% |
| Deferred charges and accrued income | 490/1 | €1,350 | €7,050 | +€5,699 | +422% |
| Total equity and liabilities | 10/49 | €31,223 | €49,235 | +€18,012 | +57.7% |
| Equity | 10/15 | €23,715 | €36,270 | +€12,555 | +52.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €9,035 | €21,590 | +€12,555 | +139% |
| Distributable reserves | 133 | €9,035 | €21,590 | +€12,555 | +139% |
| Profit (loss) carried forward | 14 | €8,483 | €8,483 | = | 0.0% |
| Amounts payable | 17/49 | €7,508 | €12,965 | +€5,457 | +72.7% |
| Amounts payable within one year | 42/48 | €7,499 | €12,963 | +€5,464 | +72.9% |
| Trade debts | 44 | €660 | €3,888 | +€3,229 | +490% |
| Suppliers | 440/4 | €660 | €3,888 | +€3,229 | +490% |
| Taxes, remuneration and social security | 45 | €2,261 | €8,279 | +€6,018 | +266% |
| Taxes | 450/3 | €2,261 | €6,479 | +€4,218 | +187% |
| Remuneration and social security | 454/9 | - | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €4,579 | €795 | -€3,783 | -82.6% |
| Accrued charges and deferred income | 492/3 | €10 | €2 | -€7 | -77.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €131 | +€131 | |
| Other operating charges | 640/8 | €474 | €493 | +€19 | +4.0% |
| Gross operating margin | 9900 | €10,955 | €18,866 | +€7,911 | +72.2% |
| Operating profit (loss) | 9901 | €10,481 | €18,243 | +€7,761 | +74.0% |
| Financial income | 75/76B | €4 | €1 | -€3 | -76.4% |
| Recurring financial income | 75 | €4 | €1 | -€3 | -76.4% |
| Financial charges | 65/66B | €161 | €192 | +€31 | +19.2% |
| Recurring financial charges | 65 | €161 | €192 | +€31 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | €10,324 | €18,051 | +€7,727 | +74.8% |
| Income taxes | 67/77 | €4,261 | €5,496 | +€1,235 | +29.0% |
| Profit (loss) for the period | 9904 | €6,064 | €12,555 | +€6,492 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €6,064 | €12,555 | +€6,492 | +107% |
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 23 October 2026 via checked.be.