DECO LAMMERTYN: 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 LAMMERTYN
Largest movements
- Cash +€25,363
up €25,363 (+138%), from €18,338 to €43,700
mainly Net result for the year (+€17,209) and Tax, wage and social debts (+€6,876)
- Receivables within one year -€4,558
down €4,558 (-62.5%), from €7,294 to €2,736
of which Trade receivables: -€3,824
- Tangible fixed assets -€800
down €800 (-28.9%), from €2,764 to €1,964
- Reserves +€17,209
up €17,209 (+928%), from €1,855 to €19,064
- Tax, wage and social debts +€6,876
up €6,876 (+1,895%), from €363 to €7,239
- Current portion of long-term debt -€3,239
no longer reported in 2026 (was €3,239)
- Trade debts -€1,779
down €1,779 (-41.2%), from €4,318 to €2,539
- Gross operating margin +€29,569
up €29,569, from -€3,005 to €26,564
- Taxes +€6,876
up €6,876 (+1,895%), from €363 to €7,239
- Other operating charges -€1,314
down €1,314 (-63.1%), from €2,084 to €770
- Financial charges +€365
up €365 (+198%), from €184 to €550
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,294 | €49,819 | +€19,525 | +64.4% |
| Fixed assets | 21/28 | €3,921 | €2,625 | -€1,296 | -33.0% |
| Tangible fixed assets | 22/27 | €2,764 | €1,964 | -€800 | -28.9% |
| Furniture and vehicles | 24 | €2,764 | €1,964 | -€800 | -28.9% |
| Financial fixed assets | 28 | €1,157 | €661 | -€496 | -42.9% |
| Current assets | 29/58 | €26,373 | €47,193 | +€20,820 | +78.9% |
| Amounts receivable within one year | 40/41 | €7,294 | €2,736 | -€4,558 | -62.5% |
| Trade receivables | 40 | €6,551 | €2,727 | -€3,824 | -58.4% |
| Other amounts receivable | 41 | €743 | €9 | -€734 | -98.8% |
| Cash at bank and in hand | 54/58 | €18,338 | €43,700 | +€25,363 | +138% |
| Deferred charges and accrued income | 490/1 | €742 | €757 | +€16 | +2.1% |
| Total equity and liabilities | 10/49 | €30,294 | €49,819 | +€19,525 | +64.4% |
| Equity | 10/15 | €22,243 | €39,452 | +€17,209 | +77.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €19,064 | +€17,209 | +928% |
| Distributable reserves | 133 | €1,855 | €19,064 | +€17,209 | +928% |
| Profit (loss) carried forward | 14 | €1,838 | €1,838 | = | 0.0% |
| Amounts payable | 17/49 | €8,051 | €10,366 | +€2,315 | +28.8% |
| Amounts payable within one year | 42/48 | €8,051 | €10,366 | +€2,315 | +28.8% |
| Current portion of amounts payable after more than one year | 42 | €3,239 | - | -€3,239 | |
| Trade debts | 44 | €4,318 | €2,539 | -€1,779 | -41.2% |
| Suppliers | 440/4 | €4,318 | €2,539 | -€1,779 | -41.2% |
| Taxes, remuneration and social security | 45 | €363 | €7,239 | +€6,876 | +1,895% |
| Taxes | 450/3 | €363 | €7,239 | +€6,876 | +1,895% |
| Other amounts payable | 47/48 | €131 | €589 | +€457 | +348% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €800 | €800 | = | 0.0% |
| Other operating charges | 640/8 | €2,084 | €770 | -€1,314 | -63.1% |
| Gross operating margin | 9900 | -€3,005 | €26,564 | +€29,569 | |
| Operating profit (loss) | 9901 | -€5,889 | €24,994 | +€30,883 | |
| Financial income | 75/76B | €0 | €4 | +€4 | +10,425% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +10,425% |
| Financial charges | 65/66B | €184 | €550 | +€365 | +198% |
| Recurring financial charges | 65 | €184 | €550 | +€365 | +198% |
| Profit (loss) for the period before taxes | 9903 | -€6,073 | €24,448 | +€30,521 | |
| Income taxes | 67/77 | €363 | €7,239 | +€6,876 | +1,895% |
| Profit (loss) for the period | 9904 | -€6,436 | €17,209 | +€23,645 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,436 | €17,209 | +€23,645 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.