DECO 9: 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 9
Largest movements
- Tangible fixed assets -€11,168
down €11,168 (-31.1%), from €35,906 to €24,738
- Receivables within one year +€2,620
up €2,620 (+31.1%), from €8,420 to €11,040
of which Trade receivables: +€3,256
- Debts after one year -€12,201
down €12,201 (-63.3%), from €19,273 to €7,072
- Current portion of long-term debt +€6,235
up €6,235, from €0 to €6,235
- Profit (loss) carried forward -€4,016
down €4,016 (-83.3%), from €4,820 to €803
- Tax, wage and social debts +€1,881
up €1,881, from €0 to €1,881
of which Remuneration and social security: +€1,305
- Trade debts -€1,635
down €1,635 (-85.3%), from €1,916 to €281
- Gross operating margin +€4,270
up €4,270 (+74.3%), from €5,750 to €10,020
- Other operating charges +€748
up €748 (+109.8%), from €682 to €1,430
- Depreciation -€551
down €551 (-4.7%), from €11,718 to €11,168
- Taxes +€397
up €397 (+246.4%), from €161 to €558
- Financial charges -€242
down €242 (-21.5%), from €1,122 to €881
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 | €80,523 | €71,572 | -€8,950 | -11.1% |
| Fixed assets | 21/28 | €35,906 | €24,738 | -€11,168 | -31.1% |
| Tangible fixed assets | 22/27 | €35,906 | €24,738 | -€11,168 | -31.1% |
| Furniture and vehicles | 24 | €35,906 | €24,738 | -€11,168 | -31.1% |
| Current assets | 29/58 | €44,617 | €46,834 | +€2,217 | +5.0% |
| Amounts receivable within one year | 40/41 | €8,420 | €11,040 | +€2,620 | +31.1% |
| Trade receivables | 40 | €5,445 | €8,701 | +€3,256 | +59.8% |
| Other amounts receivable | 41 | €2,975 | €2,339 | -€636 | -21.4% |
| Cash at bank and in hand | 54/58 | €34,958 | €34,501 | -€457 | -1.3% |
| Deferred charges and accrued income | 490/1 | €1,239 | €1,293 | +€54 | +4.4% |
| Total equity and liabilities | 10/49 | €80,523 | €71,572 | -€8,950 | -11.1% |
| Equity | 10/15 | €25,280 | €21,263 | -€4,016 | -15.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,820 | €803 | -€4,016 | -83.3% |
| Amounts payable | 17/49 | €55,243 | €50,309 | -€4,934 | -8.9% |
| Amounts payable after more than one year | 17 | €19,273 | €7,072 | -€12,201 | -63.3% |
| Financial debts | 170/4 | €19,273 | €7,072 | -€12,201 | -63.3% |
| Amounts payable within one year | 42/48 | €35,970 | €43,237 | +€7,267 | +20.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | €6,235 | +€6,235 | |
| Trade debts | 44 | €1,916 | €281 | -€1,635 | -85.3% |
| Suppliers | 440/4 | €1,916 | €281 | -€1,635 | -85.3% |
| Taxes, remuneration and social security | 45 | €0 | €1,881 | +€1,881 | |
| Taxes | 450/3 | €0 | €576 | +€576 | |
| Remuneration and social security | 454/9 | €0 | €1,305 | +€1,305 | |
| Other amounts payable | 47/48 | €34,054 | €34,841 | +€787 | +2.3% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,718 | €11,168 | -€551 | -4.7% |
| Other operating charges | 640/8 | €682 | €1,430 | +€748 | +109.8% |
| Gross operating margin | 9900 | €5,750 | €10,020 | +€4,270 | +74.3% |
| Operating profit (loss) | 9901 | -€6,650 | -€2,578 | +€4,073 | +61.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | +200.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +200.0% |
| Financial charges | 65/66B | €1,122 | €881 | -€242 | -21.5% |
| Recurring financial charges | 65 | €1,122 | €881 | -€242 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,773 | -€3,458 | +€4,314 | +55.5% |
| Income taxes | 67/77 | €161 | €558 | +€397 | +246.4% |
| Profit (loss) for the period | 9904 | -€7,934 | -€4,016 | +€3,917 | +49.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,934 | -€4,016 | +€3,917 | +49.4% |
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 4 October 2026 via checked.be.