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
- Receivables within one year -€10,997
down €10,997 (-83.6%), from €13,149 to €2,152
of which Trade receivables: -€12,533
- Cash +€7,313
up €7,313 (+32.2%), from €22,697 to €30,010
mainly Receivables within one year (+€10,997) and Net result for the year (+€7,460)
- Tangible fixed assets -€2,164
down €2,164 (-42.5%), from €5,086 to €2,922
- Deferred charges and accrued income -€1,160
no longer reported in 2025 (was €1,160)
- Other debts -€14,468
down €14,468 (-71.2%), from €20,326 to €5,858
- Profit (loss) carried forward +€7,460
up €7,460, from -€320 to €7,140
- Gross operating margin +€7,099
up €7,099 (+224%), from €3,172 to €10,271
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 | €42,092 | €35,084 | -€7,008 | -16.6% |
| Fixed assets | 21/28 | €5,086 | €2,922 | -€2,164 | -42.5% |
| Tangible fixed assets | 22/27 | €5,086 | €2,922 | -€2,164 | -42.5% |
| Plant, machinery and equipment | 23 | €5,086 | €2,922 | -€2,164 | -42.5% |
| Current assets | 29/58 | €37,006 | €32,162 | -€4,844 | -13.1% |
| Amounts receivable within one year | 40/41 | €13,149 | €2,152 | -€10,997 | -83.6% |
| Trade receivables | 40 | €13,149 | €616 | -€12,533 | -95.3% |
| Other amounts receivable | 41 | - | €1,536 | +€1,536 | |
| Cash at bank and in hand | 54/58 | €22,697 | €30,010 | +€7,313 | +32.2% |
| Deferred charges and accrued income | 490/1 | €1,160 | - | -€1,160 | |
| Total equity and liabilities | 10/49 | €42,092 | €35,084 | -€7,008 | -16.6% |
| Equity | 10/15 | €20,606 | €28,066 | +€7,460 | +36.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,326 | €2,326 | = | 0.0% |
| Non-distributable reserves | 130/1 | €880 | - | -€880 | |
| Other | 1319 | €880 | - | -€880 | |
| Distributable reserves | 133 | €1,446 | €2,326 | +€880 | +60.9% |
| Profit (loss) carried forward | 14 | -€320 | €7,140 | +€7,460 | |
| Amounts payable | 17/49 | €21,486 | €7,018 | -€14,468 | -67.3% |
| Amounts payable within one year | 42/48 | €21,486 | €7,018 | -€14,468 | -67.3% |
| Trade debts | 44 | €1,160 | €1,160 | = | 0.0% |
| Suppliers | 440/4 | €1,160 | €1,160 | = | 0.0% |
| Other amounts payable | 47/48 | €20,326 | €5,858 | -€14,468 | -71.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,165 | €2,165 | = | 0.0% |
| Other operating charges | 640/8 | €480 | €478 | -€2 | -0.4% |
| Gross operating margin | 9900 | €3,172 | €10,271 | +€7,099 | +224% |
| Operating profit (loss) | 9901 | €527 | €7,628 | +€7,101 | +1,347% |
| Profit (loss) for the period before taxes | 9903 | €527 | €7,628 | +€7,101 | +1,347% |
| Income taxes | 67/77 | €120 | €168 | +€48 | +40.0% |
| Profit (loss) for the period | 9904 | €407 | €7,460 | +€7,053 | +1,733% |
| Profit (loss) for the period to be appropriated | 9905 | €407 | €7,460 | +€7,053 | +1,733% |
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 20 October 2026 via checked.be.