DECO-MAR SOLUTION: 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-MAR SOLUTION
Largest movements
- Receivables within one year +€7,517
up €7,517 (+56.1%), from €13,399 to €20,917
of which Trade receivables: +€4,172
- Cash -€6,107
down €6,107 (-30.1%), from €20,305 to €14,199
mainly Receivables within one year (-€7,517) and Investment in fixed assets (net) (-€5,886)
- Tangible fixed assets +€4,532
up €4,532, from €0 to €4,532
- Tax, wage and social debts +€3,098
up €3,098 (+123.9%), from €2,500 to €5,598
of which Remuneration and social security: +€2,550
- Reserves +€2,500
up €2,500 (+50.0%), from €5,000 to €7,500
of which Distributable reserves: +€2,500
- Trade debts +€544
up €544 (+9.0%), from €6,059 to €6,603
- Gross operating margin -€17,136
down €17,136 (-72.4%), from €23,675 to €6,538
- Depreciation +€1,326
up €1,326 (+4582.4%), from €29 to €1,355
- Other operating charges +€1,244
up €1,244, from €0 to €1,244
- Taxes +€548
up €548 (+109.7%), from €500 to €1,048
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.
Cash bridge derived
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 | €33,705 | €39,648 | +€5,943 | +17.6% |
| Fixed assets | 21/28 | €0 | €4,532 | +€4,532 | |
| Tangible fixed assets | 22/27 | €0 | €4,532 | +€4,532 | |
| Furniture and vehicles | 24 | €0 | €4,532 | +€4,532 | |
| Current assets | 29/58 | €33,705 | €35,116 | +€1,411 | +4.2% |
| Amounts receivable within one year | 40/41 | €13,399 | €20,917 | +€7,517 | +56.1% |
| Trade receivables | 40 | €11,420 | €15,592 | +€4,172 | +36.5% |
| Other amounts receivable | 41 | €1,979 | €5,325 | +€3,345 | +169.0% |
| Cash at bank and in hand | 54/58 | €20,305 | €14,199 | -€6,107 | -30.1% |
| Total equity and liabilities | 10/49 | €33,705 | €39,648 | +€5,943 | +17.6% |
| Equity | 10/15 | €23,872 | €26,460 | +€2,588 | +10.8% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €5,000 | €7,500 | +€2,500 | +50.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €5,000 | €7,500 | +€2,500 | +50.0% |
| Profit (loss) carried forward | 14 | €4,612 | €4,700 | +€88 | +1.9% |
| Amounts payable | 17/49 | €9,833 | €13,188 | +€3,355 | +34.1% |
| Amounts payable within one year | 42/48 | €9,833 | €13,188 | +€3,355 | +34.1% |
| Trade debts | 44 | €6,059 | €6,603 | +€544 | +9.0% |
| Suppliers | 440/4 | €6,059 | €6,603 | +€544 | +9.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,500 | €5,598 | +€3,098 | +123.9% |
| Taxes | 450/3 | €500 | €1,048 | +€548 | +109.7% |
| Remuneration and social security | 454/9 | €2,000 | €4,550 | +€2,550 | +127.5% |
| Other amounts payable | 47/48 | €1,274 | €987 | -€287 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29 | €1,355 | +€1,326 | +4582.4% |
| Other operating charges | 640/8 | €0 | €1,244 | +€1,244 | |
| Gross operating margin | 9900 | €23,675 | €6,538 | -€17,136 | -72.4% |
| Operating profit (loss) | 9901 | €23,646 | €3,940 | -€19,706 | -83.3% |
| Financial income | 75/76B | €0 | €2 | +€2 | +12300.0% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +12300.0% |
| Financial charges | 65/66B | €304 | €306 | +€2 | +0.7% |
| Recurring financial charges | 65 | €304 | €306 | +€2 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €23,342 | €3,636 | -€19,705 | -84.4% |
| Income taxes | 67/77 | €500 | €1,048 | +€548 | +109.7% |
| Profit (loss) for the period | 9904 | €22,842 | €2,588 | -€20,254 | -88.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,842 | €2,588 | -€20,254 | -88.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.