DECO BELLE: 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 BELLE
Largest movements
- Cash +€4,904
up €4,904 (+222%), from €2,207 to €7,112
mainly Net result for the year (+€8,786) and Tax, wage and social debts (+€2,515)
- Receivables within one year +€3,800
up €3,800 (+31.0%), from €12,251 to €16,052
of which Other amounts receivable: +€9,479
- Financial fixed assets -€1,260
down €1,260 (-100%), from €1,260 to €0
- Reserves +€7,066
up €7,066 (+26.1%), from €27,074 to €34,140
of which Distributable reserves: +€7,066
- Trade debts -€3,843
down €3,843 (-95.4%), from €4,029 to €186
- Tax, wage and social debts +€2,515
up €2,515 (+583%), from €431 to €2,946
- Profit (loss) carried forward +€1,720
up €1,720, from -€1,720 to €0
- Gross operating margin +€3,730
up €3,730 (+40.3%), from €9,253 to €12,983
- Taxes +€2,931
up €2,931 (+19,900%), from €15 to €2,946
- Other operating charges +€1,132
up €1,132 (+124%), from €914 to €2,046
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 | €36,015 | €43,487 | +€7,472 | +20.7% |
| Fixed assets | 21/28 | €1,260 | €0 | -€1,260 | -100% |
| Financial fixed assets | 28 | €1,260 | €0 | -€1,260 | -100% |
| Current assets | 29/58 | €34,755 | €43,487 | +€8,732 | +25.1% |
| Amounts receivable after more than one year | 29 | €19,000 | €19,000 | = | 0.0% |
| Other amounts receivable | 291 | €19,000 | €19,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €750 | €750 | = | 0.0% |
| Stocks | 30/36 | €750 | €750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,251 | €16,052 | +€3,800 | +31.0% |
| Trade receivables | 40 | €5,679 | €0 | -€5,679 | -100% |
| Other amounts receivable | 41 | €6,572 | €16,052 | +€9,479 | +144% |
| Cash at bank and in hand | 54/58 | €2,207 | €7,112 | +€4,904 | +222% |
| Deferred charges and accrued income | 490/1 | €546 | €574 | +€27 | +5.0% |
| Total equity and liabilities | 10/49 | €36,015 | €43,487 | +€7,472 | +20.7% |
| Equity | 10/15 | €31,554 | €40,340 | +€8,786 | +27.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €27,074 | €34,140 | +€7,066 | +26.1% |
| Non-distributable reserves | 130/1 | €583 | €583 | = | 0.0% |
| Reserves not available under the articles | 1311 | €583 | €583 | = | 0.0% |
| Distributable reserves | 133 | €26,491 | €33,557 | +€7,066 | +26.7% |
| Profit (loss) carried forward | 14 | -€1,720 | €0 | +€1,720 | |
| Amounts payable | 17/49 | €4,461 | €3,147 | -€1,314 | -29.4% |
| Amounts payable within one year | 42/48 | €4,461 | €3,132 | -€1,329 | -29.8% |
| Trade debts | 44 | €4,029 | €186 | -€3,843 | -95.4% |
| Suppliers | 440/4 | €4,029 | €186 | -€3,843 | -95.4% |
| Taxes, remuneration and social security | 45 | €431 | €2,946 | +€2,515 | +583% |
| Taxes | 450/3 | €431 | €2,946 | +€2,515 | +583% |
| Accrued charges and deferred income | 492/3 | - | €15 | +€15 | |
| Other operating charges | 640/8 | €914 | €2,046 | +€1,132 | +124% |
| Gross operating margin | 9900 | €9,253 | €12,983 | +€3,730 | +40.3% |
| Operating profit (loss) | 9901 | €8,340 | €10,938 | +€2,598 | +31.1% |
| Financial income | 75/76B | €943 | €959 | +€16 | +1.7% |
| Recurring financial income | 75 | €943 | €959 | +€16 | +1.7% |
| Financial charges | 65/66B | €56 | €165 | +€109 | +193% |
| Recurring financial charges | 65 | €56 | €165 | +€109 | +193% |
| Profit (loss) for the period before taxes | 9903 | €9,226 | €11,732 | +€2,505 | +27.2% |
| Income taxes | 67/77 | €15 | €2,946 | +€2,931 | +19,900% |
| Profit (loss) for the period | 9904 | €9,212 | €8,786 | -€426 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,212 | €8,786 | -€426 | -4.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.