DECO BEIRENS: 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 BEIRENS
Largest movements
- Tangible fixed assets +€214,481
up €214,481 (+22.4%), from €959,311 to €1.2m
of which Land and buildings: +€225,157
- Receivables within one year +€66,598
up €66,598 (+99.2%), from €67,152 to €133,750
of which Trade receivables: +€47,767
- Cash +€64,221
up €64,221 (+68.5%), from €93,723 to €157,944
mainly Other debts (+€283,070) and Net result for the year (+€102,563)
- Other debts +€283,070
up €283,070 (+168.9%), from €167,546 to €450,616
- Reserves +€102,540
up €102,540 (+33.5%), from €305,988 to €408,528
- Debts after one year -€44,184
down €44,184 (-10.9%), from €405,568 to €361,384
- Depreciation +€26,326
up €26,326 (+40.6%), from €64,870 to €91,197
- Staff costs -€16,483
down €16,483 (-12.6%), from €130,633 to €114,150
- Financial charges +€7,061
up €7,061 (+40.1%), from €17,587 to €24,648
- Taxes -€6,832
down €6,832 (-12.1%), from €56,627 to €49,795
- Other operating charges +€5,613
up €5,613 (+43.5%), from €12,898 to €18,511
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 | €1,144,914 | €1,487,068 | +€342,153 | +29.9% |
| Fixed assets | 21/28 | €959,311 | €1,173,792 | +€214,481 | +22.4% |
| Tangible fixed assets | 22/27 | €959,311 | €1,173,792 | +€214,481 | +22.4% |
| Land and buildings | 22 | €912,802 | €1,137,959 | +€225,157 | +24.7% |
| Plant, machinery and equipment | 23 | €7,142 | €6,353 | -€789 | -11.1% |
| Furniture and vehicles | 24 | €38,871 | €29,466 | -€9,405 | -24.2% |
| Other tangible fixed assets | 26 | €496 | €14 | -€482 | -97.1% |
| Current assets | 29/58 | €185,603 | €313,275 | +€127,673 | +68.8% |
| Stocks and contracts in progress | 3 | €21,957 | €16,066 | -€5,890 | -26.8% |
| Stocks | 30/36 | €21,957 | €16,066 | -€5,890 | -26.8% |
| Amounts receivable within one year | 40/41 | €67,152 | €133,750 | +€66,598 | +99.2% |
| Trade receivables | 40 | €38,600 | €86,367 | +€47,767 | +123.7% |
| Other amounts receivable | 41 | €28,552 | €47,383 | +€18,831 | +66.0% |
| Cash at bank and in hand | 54/58 | €93,723 | €157,944 | +€64,221 | +68.5% |
| Deferred charges and accrued income | 490/1 | €2,771 | €5,515 | +€2,744 | +99.0% |
| Total equity and liabilities | 10/49 | €1,144,914 | €1,487,068 | +€342,153 | +29.9% |
| Equity | 10/15 | €449,628 | €552,191 | +€102,563 | +22.8% |
| Contributions | 10/11 | €143,600 | €143,600 | = | 0.0% |
| Reserves | 13 | €305,988 | €408,528 | +€102,540 | +33.5% |
| Distributable reserves | 133 | €305,988 | €408,528 | +€102,540 | +33.5% |
| Profit (loss) carried forward | 14 | €40 | €63 | +€22 | +55.0% |
| Amounts payable | 17/49 | €695,286 | €934,877 | +€239,591 | +34.5% |
| Amounts payable after more than one year | 17 | €405,568 | €361,384 | -€44,184 | -10.9% |
| Financial debts | 170/4 | €405,568 | €361,384 | -€44,184 | -10.9% |
| Amounts payable within one year | 42/48 | €270,947 | €557,883 | +€286,935 | +105.9% |
| Current portion of amounts payable after more than one year | 42 | €47,635 | €44,184 | -€3,451 | -7.2% |
| Trade debts | 44 | €51,683 | €55,735 | +€4,052 | +7.8% |
| Suppliers | 440/4 | €51,683 | €55,735 | +€4,052 | +7.8% |
| Taxes, remuneration and social security | 45 | €4,082 | €7,348 | +€3,265 | +80.0% |
| Taxes | 450/3 | €4,082 | €4,762 | +€680 | +16.6% |
| Remuneration and social security | 454/9 | - | €2,586 | +€2,586 | |
| Other amounts payable | 47/48 | €167,546 | €450,616 | +€283,070 | +168.9% |
| Accrued charges and deferred income | 492/3 | €18,771 | €15,610 | -€3,161 | -16.8% |
| Remuneration, social security and pensions | 62 | €130,633 | €114,150 | -€16,483 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,870 | €91,197 | +€26,326 | +40.6% |
| Other operating charges | 640/8 | €12,898 | €18,511 | +€5,613 | +43.5% |
| Gross operating margin | 9900 | €397,744 | €399,403 | +€1,659 | +0.4% |
| Operating profit (loss) | 9901 | €189,342 | €175,546 | -€13,796 | -7.3% |
| Financial income | 75/76B | €613 | €1,460 | +€847 | +138.3% |
| Recurring financial income | 75 | €613 | €1,460 | +€847 | +138.3% |
| Financial charges | 65/66B | €17,587 | €24,648 | +€7,061 | +40.1% |
| Recurring financial charges | 65 | €17,587 | €24,648 | +€7,061 | +40.1% |
| Profit (loss) for the period before taxes | 9903 | €172,367 | €152,358 | -€20,010 | -11.6% |
| Income taxes | 67/77 | €56,627 | €49,795 | -€6,832 | -12.1% |
| Profit (loss) for the period | 9904 | €115,740 | €102,563 | -€13,178 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €115,740 | €102,563 | -€13,178 | -11.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.