DECO CONCEPT BY NORBERT: what changed
DECO CONCEPT BY NORBERT
Largest movements
- Cash -€26,878
down €26,878 (-52.3%), from €51,413 to €24,535
mainly Net result for the year (-€21,652) and Accrued charges and deferred income (-€8,331)
- Tangible fixed assets -€7,399
down €7,399 (-23.9%), from €30,990 to €23,591
of which Leasing and similar rights: -€6,770
- Financial fixed assets +€3,400
up €3,400 (+250%), from €1,360 to €4,760
- Profit (loss) carried forward -€21,652
down €21,652 (-53.7%), from €40,335 to €18,683
- Accrued charges and deferred income -€8,331
no longer reported in 2025 (was €8,331)
- Debts after one year -€6,427
down €6,427 (-27.7%), from €23,181 to €16,754
- Trade debts +€3,351
up €3,351 (+46.5%), from €7,207 to €10,558
- Tax, wage and social debts +€2,200
up €2,200 (+16.3%), from €13,517 to €15,717
of which Remuneration and social security: +€2,200
- Gross operating margin -€54,575
down €54,575 (-90.6%), from €60,235 to €5,660
- Staff costs +€17,356
new in 2025: €17,356
- Taxes -€13,517
no longer reported in 2025 (was €13,517)
- Depreciation +€2,652
up €2,652 (+55.9%), from €4,748 to €7,400
- Other operating charges +€1,302
up €1,302 (+1,163%), from €112 to €1,414
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,755 | €88,608 | -€30,147 | -25.4% |
| Fixed assets | 21/28 | €32,350 | €28,351 | -€3,999 | -12.4% |
| Tangible fixed assets | 22/27 | €30,990 | €23,591 | -€7,399 | -23.9% |
| Plant, machinery and equipment | 23 | €962 | €633 | -€329 | -34.2% |
| Furniture and vehicles | 24 | €834 | €534 | -€300 | -36.0% |
| Leasing and similar rights | 25 | €29,194 | €22,424 | -€6,770 | -23.2% |
| Financial fixed assets | 28 | €1,360 | €4,760 | +€3,400 | +250% |
| Current assets | 29/58 | €86,405 | €60,257 | -€26,148 | -30.3% |
| Amounts receivable within one year | 40/41 | €34,992 | €34,583 | -€409 | -1.2% |
| Trade receivables | 40 | €13,253 | €7,479 | -€5,774 | -43.6% |
| Other amounts receivable | 41 | €21,739 | €27,104 | +€5,365 | +24.7% |
| Cash at bank and in hand | 54/58 | €51,413 | €24,535 | -€26,878 | -52.3% |
| Deferred charges and accrued income | 490/1 | - | €1,139 | +€1,139 | |
| Total equity and liabilities | 10/49 | €118,755 | €88,608 | -€30,147 | -25.4% |
| Equity | 10/15 | €60,335 | €38,683 | -€21,652 | -35.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,335 | €18,683 | -€21,652 | -53.7% |
| Amounts payable | 17/49 | €58,420 | €49,925 | -€8,495 | -14.5% |
| Amounts payable after more than one year | 17 | €23,181 | €16,754 | -€6,427 | -27.7% |
| Financial debts | 170/4 | €23,181 | €16,754 | -€6,427 | -27.7% |
| Amounts payable within one year | 42/48 | €26,908 | €33,171 | +€6,263 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | €6,184 | €6,896 | +€712 | +11.5% |
| Trade debts | 44 | €7,207 | €10,558 | +€3,351 | +46.5% |
| Suppliers | 440/4 | €7,207 | €10,558 | +€3,351 | +46.5% |
| Taxes, remuneration and social security | 45 | €13,517 | €15,717 | +€2,200 | +16.3% |
| Taxes | 450/3 | €13,517 | €13,517 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Accrued charges and deferred income | 492/3 | €8,331 | - | -€8,331 | |
| Remuneration, social security and pensions | 62 | - | €17,356 | +€17,356 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,748 | €7,400 | +€2,652 | +55.9% |
| Other operating charges | 640/8 | €112 | €1,414 | +€1,302 | +1,163% |
| Gross operating margin | 9900 | €60,235 | €5,660 | -€54,575 | -90.6% |
| Operating profit (loss) | 9901 | €55,375 | -€20,510 | -€75,885 | |
| Financial income | 75/76B | €25 | - | -€25 | |
| Recurring financial income | 75 | €25 | - | -€25 | |
| Non-recurring financial income | 76B | €25 | - | -€25 | |
| Financial charges | 65/66B | €1,548 | €1,142 | -€406 | -26.2% |
| Recurring financial charges | 65 | €1,548 | €1,142 | -€406 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €53,852 | -€21,652 | -€75,504 | |
| Income taxes | 67/77 | €13,517 | - | -€13,517 | |
| Profit (loss) for the period | 9904 | €40,335 | -€21,652 | -€61,987 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,335 | -€21,652 | -€61,987 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.