DECO-OOST: 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-OOST
Largest movements
- Receivables within one year +€85,839
up €85,839 (+339%), from €25,354 to €111,193
of which Trade receivables: +€76,695
- Cash +€6,748
up €6,748 (+4.0%), from €167,732 to €174,481
mainly Other debts (+€98,528) and Net result for the year (+€82,000)
- Other debts +€98,528
up €98,528 (+6,693%), from €1,472 to €100,000
- Tax, wage and social debts +€38,069
up €38,069 (+372%), from €10,240 to €48,309
of which Taxes: +€33,241
- Profit (loss) carried forward -€18,000
down €18,000 (-35.3%), from €51,019 to €33,019
- Trade debts -€9,512
down €9,512 (-17.6%), from €54,161 to €44,649
- Advances received -€8,865
down €8,865 (-82.5%), from €10,743 to €1,878
- Gross operating margin +€83,735
up €83,735 (+113%), from €73,934 to €157,669
- Taxes +€23,216
up €23,216 (+234%), from €9,920 to €33,136
- Staff costs +€8,967
new in 2025: €8,967
- Depreciation +€3,878
up €3,878 (+18.9%), from €20,513 to €24,391
- Other operating charges +€3,050
up €3,050 (+136%), from €2,250 to €5,300
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 | €335,038 | €430,387 | +€95,350 | +28.5% |
| Fixed assets | 21/28 | €137,798 | €141,570 | +€3,772 | +2.7% |
| Tangible fixed assets | 22/27 | €137,398 | €141,171 | +€3,772 | +2.7% |
| Land and buildings | 22 | €80,583 | €74,368 | -€6,214 | -7.7% |
| Plant, machinery and equipment | 23 | €720 | €779 | +€59 | +8.2% |
| Furniture and vehicles | 24 | €56,096 | €66,024 | +€9,927 | +17.7% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €197,239 | €288,817 | +€91,578 | +46.4% |
| Amounts receivable within one year | 40/41 | €25,354 | €111,193 | +€85,839 | +339% |
| Trade receivables | 40 | €18,315 | €95,010 | +€76,695 | +419% |
| Other amounts receivable | 41 | €7,039 | €16,183 | +€9,144 | +130% |
| Cash at bank and in hand | 54/58 | €167,732 | €174,481 | +€6,748 | +4.0% |
| Deferred charges and accrued income | 490/1 | €4,153 | €3,143 | -€1,010 | -24.3% |
| Total equity and liabilities | 10/49 | €335,038 | €430,387 | +€95,350 | +28.5% |
| Equity | 10/15 | €164,079 | €146,079 | -€18,000 | -11.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €106,860 | €106,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €105,000 | €105,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,019 | €33,019 | -€18,000 | -35.3% |
| Amounts payable | 17/49 | €170,958 | €284,308 | +€113,350 | +66.3% |
| Amounts payable after more than one year | 17 | €88,687 | €82,803 | -€5,884 | -6.6% |
| Financial debts | 170/4 | €88,687 | €82,803 | -€5,884 | -6.6% |
| Amounts payable within one year | 42/48 | €82,271 | €201,505 | +€119,234 | +145% |
| Current portion of amounts payable after more than one year | 42 | €5,655 | €6,670 | +€1,015 | +17.9% |
| Trade debts | 44 | €54,161 | €44,649 | -€9,512 | -17.6% |
| Suppliers | 440/4 | €54,161 | €44,649 | -€9,512 | -17.6% |
| Advances received on contracts in progress | 46 | €10,743 | €1,878 | -€8,865 | -82.5% |
| Taxes, remuneration and social security | 45 | €10,240 | €48,309 | +€38,069 | +372% |
| Taxes | 450/3 | €9,920 | €43,161 | +€33,241 | +335% |
| Remuneration and social security | 454/9 | €320 | €5,148 | +€4,828 | +1,509% |
| Other amounts payable | 47/48 | €1,472 | €100,000 | +€98,528 | +6,693% |
| Remuneration, social security and pensions | 62 | - | €8,967 | +€8,967 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,513 | €24,391 | +€3,878 | +18.9% |
| Other operating charges | 640/8 | €2,250 | €5,300 | +€3,050 | +136% |
| Gross operating margin | 9900 | €73,934 | €157,669 | +€83,735 | +113% |
| Operating profit (loss) | 9901 | €51,171 | €119,011 | +€67,840 | +133% |
| Financial income | 75/76B | €96 | €0 | -€96 | -99.9% |
| Recurring financial income | 75 | €96 | €0 | -€96 | -99.9% |
| Financial charges | 65/66B | €4,064 | €3,875 | -€188 | -4.6% |
| Recurring financial charges | 65 | €4,064 | €3,875 | -€188 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €47,204 | €115,136 | +€67,932 | +144% |
| Income taxes | 67/77 | €9,920 | €33,136 | +€23,216 | +234% |
| Profit (loss) for the period | 9904 | €37,284 | €82,000 | +€44,716 | +120% |
| Profit (loss) for the period to be appropriated | 9905 | €37,284 | €82,000 | +€44,716 | +120% |
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 17 October 2026 via checked.be.