Deco-Lizon: 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-Lizon
Largest movements
- Cash -€13,663
down €13,663 (-65.4%), from €20,894 to €7,231
mainly Debts after one year (-€20,104) and Current portion of long-term debt (-€3,646)
- Tangible fixed assets -€4,736
down €4,736 (-1.7%), from €284,079 to €279,343
of which Land and buildings: -€4,736
- Debts after one year -€20,104
no longer reported in 2025 (was €20,104)
- Profit (loss) carried forward +€4,367
up €4,367 (+3.3%), from €131,322 to €135,690
- Current portion of long-term debt -€3,646
down €3,646 (-15.4%), from €23,750 to €20,104
- Gross operating margin +€1,998
up €1,998 (+19.2%), from €10,398 to €12,395
- Taxes +€714
new in 2025: €714
- Financial charges -€495
down €495 (-34.4%), from €1,441 to €946
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 | €306,485 | €287,667 | -€18,818 | -6.1% |
| Fixed assets | 21/28 | €284,079 | €279,343 | -€4,736 | -1.7% |
| Tangible fixed assets | 22/27 | €284,079 | €279,343 | -€4,736 | -1.7% |
| Land and buildings | 22 | €281,611 | €276,875 | -€4,736 | -1.7% |
| Furniture and vehicles | 24 | €2,468 | €2,468 | = | 0.0% |
| Current assets | 29/58 | €22,406 | €8,324 | -€14,082 | -62.8% |
| Amounts receivable within one year | 40/41 | €1,093 | €1,093 | = | 0.0% |
| Other amounts receivable | 41 | €1,093 | €1,093 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,894 | €7,231 | -€13,663 | -65.4% |
| Deferred charges and accrued income | 490/1 | €419 | - | -€419 | |
| Total equity and liabilities | 10/49 | €306,485 | €287,667 | -€18,818 | -6.1% |
| Equity | 10/15 | €259,775 | €264,142 | +€4,367 | +1.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €109,861 | €109,861 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,002 | €8,002 | = | 0.0% |
| Distributable reserves | 133 | €101,859 | €101,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,322 | €135,690 | +€4,367 | +3.3% |
| Amounts payable | 17/49 | €46,710 | €23,525 | -€23,186 | -49.6% |
| Amounts payable after more than one year | 17 | €20,104 | - | -€20,104 | |
| Financial debts | 170/4 | €20,104 | - | -€20,104 | |
| Amounts payable within one year | 42/48 | €26,606 | €23,525 | -€3,082 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €23,750 | €20,104 | -€3,646 | -15.4% |
| Trade debts | 44 | €126 | - | -€126 | |
| Suppliers | 440/4 | €126 | - | -€126 | |
| Taxes, remuneration and social security | 45 | - | €691 | +€691 | |
| Taxes | 450/3 | - | €691 | +€691 | |
| Other amounts payable | 47/48 | €2,730 | €2,730 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,736 | €4,736 | = | 0.0% |
| Other operating charges | 640/8 | €1,660 | €1,710 | +€50 | +3.0% |
| Gross operating margin | 9900 | €10,398 | €12,395 | +€1,998 | +19.2% |
| Operating profit (loss) | 9901 | €4,001 | €5,949 | +€1,948 | +48.7% |
| Financial income | 75/76B | €147 | €79 | -€69 | -46.7% |
| Recurring financial income | 75 | €147 | €79 | -€69 | -46.7% |
| Financial charges | 65/66B | €1,441 | €946 | -€495 | -34.4% |
| Recurring financial charges | 65 | €1,441 | €946 | -€495 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | €2,708 | €5,082 | +€2,374 | +87.7% |
| Income taxes | 67/77 | - | €714 | +€714 | |
| Profit (loss) for the period | 9904 | €2,708 | €4,367 | +€1,660 | +61.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,708 | €4,367 | +€1,660 | +61.3% |
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 14 October 2026 via checked.be.