DECO PASCAL: 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 PASCAL
Largest movements
- Tangible fixed assets +€108,556
up €108,556 (+726.1%), from €14,951 to €123,507
of which Land and buildings: +€115,000
- Receivables within one year +€7,628
up €7,628 (+9.6%), from €79,630 to €87,258
of which Trade receivables: +€17,337
- Debts after one year +€99,702
new in 2025: €99,702
- Reserves +€7,565
up €7,565 (+19.4%), from €39,025 to €46,590
- Short-term financial debts +€6,811
new in 2025: €6,811
- Tax, wage and social debts -€6,392
down €6,392 (-23.6%), from €27,071 to €20,679
of which Remuneration and social security: -€15,000
- Current portion of long-term debt +€5,298
new in 2025: €5,298
- Other operating charges +€19,167
up €19,167 (+542.8%), from €3,531 to €22,698
- Gross operating margin +€15,223
up €15,223 (+45.8%), from €33,204 to €48,427
- Depreciation -€1,925
down €1,925 (-23.0%), from €8,370 to €6,445
- Staff costs +€1,734
up €1,734 (+464.9%), from €373 to €2,107
- Taxes +€1,618
up €1,618 (+24.2%), from €6,686 to €8,304
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 | €97,147 | €212,070 | +€114,923 | +118.3% |
| Fixed assets | 21/28 | €14,951 | €123,507 | +€108,556 | +726.1% |
| Tangible fixed assets | 22/27 | €14,951 | €123,507 | +€108,556 | +726.1% |
| Land and buildings | 22 | - | €115,000 | +€115,000 | |
| Plant, machinery and equipment | 23 | €5,759 | €4,378 | -€1,381 | -24.0% |
| Furniture and vehicles | 24 | €9,192 | €4,129 | -€5,063 | -55.1% |
| Current assets | 29/58 | €82,196 | €88,563 | +€6,367 | +7.7% |
| Amounts receivable within one year | 40/41 | €79,630 | €87,258 | +€7,628 | +9.6% |
| Trade receivables | 40 | €34,482 | €51,819 | +€17,337 | +50.3% |
| Other amounts receivable | 41 | €45,148 | €35,439 | -€9,709 | -21.5% |
| Cash at bank and in hand | 54/58 | €2,073 | €197 | -€1,876 | -90.5% |
| Deferred charges and accrued income | 490/1 | €493 | €1,108 | +€615 | +124.7% |
| Total equity and liabilities | 10/49 | €97,147 | €212,070 | +€114,923 | +118.3% |
| Equity | 10/15 | €63,187 | €70,752 | +€7,565 | +12.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €39,025 | €46,590 | +€7,565 | +19.4% |
| Distributable reserves | 133 | €39,025 | €46,590 | +€7,565 | +19.4% |
| Profit (loss) carried forward | 14 | €23,162 | €23,162 | = | 0.0% |
| Amounts payable | 17/49 | €33,960 | €141,318 | +€107,358 | +316.1% |
| Amounts payable after more than one year | 17 | - | €99,702 | +€99,702 | |
| Financial debts | 170/4 | - | €99,702 | +€99,702 | |
| Amounts payable within one year | 42/48 | €33,960 | €40,894 | +€6,934 | +20.4% |
| Current portion of amounts payable after more than one year | 42 | - | €5,298 | +€5,298 | |
| Financial debts | 43 | - | €6,811 | +€6,811 | |
| Credit institutions | 430/8 | - | €6,811 | +€6,811 | |
| Trade debts | 44 | €6,889 | €8,106 | +€1,217 | +17.7% |
| Suppliers | 440/4 | €6,889 | €8,106 | +€1,217 | +17.7% |
| Taxes, remuneration and social security | 45 | €27,071 | €20,679 | -€6,392 | -23.6% |
| Taxes | 450/3 | €12,071 | €20,679 | +€8,608 | +71.3% |
| Remuneration and social security | 454/9 | €15,000 | - | -€15,000 | |
| Accrued charges and deferred income | 492/3 | - | €722 | +€722 | |
| Remuneration, social security and pensions | 62 | €373 | €2,107 | +€1,734 | +464.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,370 | €6,445 | -€1,925 | -23.0% |
| Other operating charges | 640/8 | €3,531 | €22,698 | +€19,167 | +542.8% |
| Gross operating margin | 9900 | €33,204 | €48,427 | +€15,223 | +45.8% |
| Operating profit (loss) | 9901 | €20,930 | €17,177 | -€3,753 | -17.9% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €140 | €1,309 | +€1,169 | +835.0% |
| Recurring financial charges | 65 | €140 | €1,309 | +€1,169 | +835.0% |
| Profit (loss) for the period before taxes | 9903 | €20,795 | €15,868 | -€4,927 | -23.7% |
| Income taxes | 67/77 | €6,686 | €8,304 | +€1,618 | +24.2% |
| Profit (loss) for the period | 9904 | €14,109 | €7,564 | -€6,545 | -46.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,109 | €7,564 | -€6,545 | -46.4% |
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 11 October 2026 via checked.be.