DECO DESMET: 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 DESMET
Largest movements
- Tangible fixed assets -€17,091
down €17,091 (-28.1%), from €60,747 to €43,656
of which Furniture and vehicles: -€15,676
- Cash +€4,292
up €4,292 (+289%), from €1,483 to €5,775
mainly Depreciation (+€18,247) and Other debts (+€3,473)
- Stocks and contracts -€3,238
no longer reported in 2025 (was €3,238)
- Receivables within one year -€2,247
down €2,247 (-14.8%), from €15,186 to €12,939
of which Trade receivables: -€1,707
- Debts after one year -€15,244
down €15,244 (-43.1%), from €35,350 to €20,106
- Profit (loss) carried forward -€4,147
new in 2025: -€4,147
- Other debts +€3,473
up €3,473 (+66.6%), from €5,214 to €8,686
- Trade debts -€1,438
down €1,438 (-66.5%), from €2,161 to €723
- Tax, wage and social debts -€1,350
no longer reported in 2025 (was €1,350)
- Gross operating margin -€12,471
down €12,471 (-39.2%), from €31,823 to €19,351
- Taxes -€2,472
down €2,472 (-72.0%), from €3,433 to €961
- Depreciation -€1,467
down €1,467 (-7.4%), from €19,713 to €18,247
- Financial charges -€1,183
down €1,183 (-30.7%), from €3,854 to €2,670
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 | €80,652 | €62,370 | -€18,283 | -22.7% |
| Fixed assets | 21/28 | €60,747 | €43,656 | -€17,091 | -28.1% |
| Tangible fixed assets | 22/27 | €60,747 | €43,656 | -€17,091 | -28.1% |
| Plant, machinery and equipment | 23 | €2,661 | €1,247 | -€1,414 | -53.1% |
| Furniture and vehicles | 24 | €58,086 | €42,409 | -€15,676 | -27.0% |
| Current assets | 29/58 | €19,906 | €18,714 | -€1,192 | -6.0% |
| Stocks and contracts in progress | 3 | €3,238 | - | -€3,238 | |
| Contracts in progress | 37 | €3,238 | - | -€3,238 | |
| Amounts receivable within one year | 40/41 | €15,186 | €12,939 | -€2,247 | -14.8% |
| Trade receivables | 40 | €11,683 | €9,976 | -€1,707 | -14.6% |
| Other amounts receivable | 41 | €3,503 | €2,963 | -€540 | -15.4% |
| Cash at bank and in hand | 54/58 | €1,483 | €5,775 | +€4,292 | +289% |
| Total equity and liabilities | 10/49 | €80,652 | €62,370 | -€18,283 | -22.7% |
| Equity | 10/15 | €21,758 | €17,611 | -€4,147 | -19.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €16,758 | €16,758 | = | 0.0% |
| Distributable reserves | 133 | €16,758 | €16,758 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,147 | -€4,147 | |
| Amounts payable | 17/49 | €58,895 | €44,759 | -€14,136 | -24.0% |
| Amounts payable after more than one year | 17 | €35,350 | €20,106 | -€15,244 | -43.1% |
| Financial debts | 170/4 | €35,350 | €20,106 | -€15,244 | -43.1% |
| Amounts payable within one year | 42/48 | €23,245 | €24,653 | +€1,408 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | €14,521 | €15,244 | +€723 | +5.0% |
| Trade debts | 44 | €2,161 | €723 | -€1,438 | -66.5% |
| Suppliers | 440/4 | €2,161 | €723 | -€1,438 | -66.5% |
| Taxes, remuneration and social security | 45 | €1,350 | - | -€1,350 | |
| Remuneration and social security | 454/9 | €1,350 | - | -€1,350 | |
| Other amounts payable | 47/48 | €5,214 | €8,686 | +€3,473 | +66.6% |
| Accrued charges and deferred income | 492/3 | €300 | - | -€300 | |
| Non-recurring operating income | 76A | €3,954 | - | -€3,954 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,713 | €18,247 | -€1,467 | -7.4% |
| Other operating charges | 640/8 | €2,010 | €1,738 | -€272 | -13.6% |
| Gross operating margin | 9900 | €31,823 | €19,351 | -€12,471 | -39.2% |
| Operating profit (loss) | 9901 | €10,100 | -€633 | -€10,733 | |
| Financial income | 75/76B | €247 | €118 | -€130 | -52.4% |
| Recurring financial income | 75 | €247 | €118 | -€130 | -52.4% |
| Financial charges | 65/66B | €3,854 | €2,670 | -€1,183 | -30.7% |
| Recurring financial charges | 65 | €3,854 | €2,670 | -€1,183 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €6,493 | -€3,186 | -€9,679 | |
| Income taxes | 67/77 | €3,433 | €961 | -€2,472 | -72.0% |
| Profit (loss) for the period | 9904 | €3,060 | -€4,147 | -€7,207 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,060 | -€4,147 | -€7,207 |
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 21 October 2026 via checked.be.