DECO - 3000: 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.
DECO - 3000
Largest movements
- Current investments +€153,263
up €153,263 (+30.7%), from €500,003 to €653,266
- Tangible fixed assets -€46,894
down €46,894 (-6.8%), from €686,909 to €640,015
of which Land and buildings: -€52,646
- Cash -€44,703
down €44,703 (-32.6%), from €137,245 to €92,542
mainly Current investments (-€153,263) and Debts after one year (-€26,804)
- Receivables within one year -€31,391
down €31,391 (-65.9%), from €47,619 to €16,228
of which Trade receivables: -€31,380
- Reserves +€75,401
up €75,401 (+8.4%), from €901,733 to €977,134
of which Distributable reserves: +€75,401
- Debts after one year -€26,804
down €26,804 (-8.1%), from €330,599 to €303,795
- Turnover -€81,429
down €81,429 (-9.0%), from €903,651 to €822,222
- Purchases and services -€74,562
down €74,562 (-11.6%), from €643,397 to €568,835
- Staff costs -€9,664
down €9,664 (-12.8%), from €75,471 to €65,807
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 | €1,828,293 | €1,870,912 | +€42,619 | +2.3% |
| Fixed assets | 21/28 | €687,628 | €640,734 | -€46,894 | -6.8% |
| Tangible fixed assets | 22/27 | €686,909 | €640,015 | -€46,894 | -6.8% |
| Land and buildings | 22 | €650,630 | €597,984 | -€52,646 | -8.1% |
| Plant, machinery and equipment | 23 | €10,595 | €15,665 | +€5,070 | +47.9% |
| Other tangible fixed assets | 26 | €25,684 | €26,366 | +€682 | +2.7% |
| Financial fixed assets | 28 | €719 | €719 | = | 0.0% |
| Current assets | 29/58 | €1,140,665 | €1,230,178 | +€89,513 | +7.8% |
| Stocks and contracts in progress | 3 | €451,606 | €464,545 | +€12,939 | +2.9% |
| Stocks | 30/36 | €451,606 | €464,545 | +€12,939 | +2.9% |
| Amounts receivable within one year | 40/41 | €47,619 | €16,228 | -€31,391 | -65.9% |
| Trade receivables | 40 | €47,335 | €15,955 | -€31,380 | -66.3% |
| Other amounts receivable | 41 | €284 | €273 | -€11 | -3.9% |
| Current investments | 50/53 | €500,003 | €653,266 | +€153,263 | +30.7% |
| Cash at bank and in hand | 54/58 | €137,245 | €92,542 | -€44,703 | -32.6% |
| Deferred charges and accrued income | 490/1 | €4,192 | €3,597 | -€595 | -14.2% |
| Total equity and liabilities | 10/49 | €1,828,293 | €1,870,912 | +€42,619 | +2.3% |
| Equity | 10/15 | €966,332 | €1,041,733 | +€75,401 | +7.8% |
| Contributions | 10/11 | €61,956 | €61,956 | = | 0.0% |
| Capital | 10 | €61,956 | €61,956 | = | 0.0% |
| Issued capital | 100 | €61,956 | €61,956 | = | 0.0% |
| Reserves | 13 | €901,733 | €977,134 | +€75,401 | +8.4% |
| Non-distributable reserves | 130/1 | €10,700 | €10,700 | = | 0.0% |
| Legal reserve | 130 | €10,700 | €10,700 | = | 0.0% |
| Distributable reserves | 133 | €891,033 | €966,434 | +€75,401 | +8.5% |
| Profit (loss) carried forward | 14 | €2,643 | €2,643 | = | 0.0% |
| Amounts payable | 17/49 | €861,961 | €829,179 | -€32,782 | -3.8% |
| Amounts payable after more than one year | 17 | €330,599 | €303,795 | -€26,804 | -8.1% |
| Financial debts | 170/4 | €330,599 | €303,795 | -€26,804 | -8.1% |
| Amounts payable within one year | 42/48 | €531,362 | €525,384 | -€5,978 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €41,375 | €38,154 | -€3,221 | -7.8% |
| Trade debts | 44 | €58,584 | €47,185 | -€11,399 | -19.5% |
| Suppliers | 440/4 | €58,584 | €47,185 | -€11,399 | -19.5% |
| Advances received on contracts in progress | 46 | €68,032 | €64,747 | -€3,285 | -4.8% |
| Taxes, remuneration and social security | 45 | €58,989 | €72,566 | +€13,577 | +23.0% |
| Taxes | 450/3 | €43,326 | €57,573 | +€14,247 | +32.9% |
| Remuneration and social security | 454/9 | €15,663 | €14,993 | -€670 | -4.3% |
| Other amounts payable | 47/48 | €304,382 | €302,732 | -€1,650 | -0.5% |
| Turnover | 70 | €903,651 | €822,222 | -€81,429 | -9.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €643,397 | €568,835 | -€74,562 | -11.6% |
| Remuneration, social security and pensions | 62 | €75,471 | €65,807 | -€9,664 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,485 | €62,611 | +€6,126 | +10.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,008 | €681 | +€1,689 | |
| Other operating charges | 640/8 | €17,975 | €18,551 | +€576 | +3.2% |
| Non-recurring operating charges | 66A | €20 | €738 | +€718 | +3590.0% |
| Gross operating margin | 9900 | €266,697 | €265,968 | -€729 | -0.3% |
| Operating profit (loss) | 9901 | €117,754 | €117,580 | -€174 | -0.1% |
| Financial income | 75/76B | €10,355 | €7,880 | -€2,475 | -23.9% |
| Recurring financial income | 75 | €10,355 | €7,880 | -€2,475 | -23.9% |
| Financial charges | 65/66B | €12,222 | €11,832 | -€390 | -3.2% |
| Recurring financial charges | 65 | €12,222 | €11,832 | -€390 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €115,887 | €113,628 | -€2,259 | -1.9% |
| Income taxes | 67/77 | €39,838 | €38,227 | -€1,611 | -4.0% |
| Profit (loss) for the period | 9904 | €76,049 | €75,401 | -€648 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €76,049 | €75,401 | -€648 | -0.9% |
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 5 October 2026 via checked.be.