DECO-REV-CONSTRUCT: what changed
Two fiscal 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-REV-CONSTRUCT
Largest movements
- Receivables within one year +€79,901
up €79,901 (+527.0%), from €15,162 to €95,063
of which Trade receivables: +€74,496
- Stocks and contracts +€49,401
up €49,401 (+164.7%), from €30,000 to €79,401
- Cash +€47,819
up €47,819 (+610.4%), from €7,834 to €55,653
mainly Advances received (+€128,357) and Trade debts (+€19,341)
- Deferred charges and accrued income +€4,748
up €4,748 (+194.4%), from €2,443 to €7,191
- Tangible fixed assets -€4,005
down €4,005 (-12.1%), from €33,150 to €29,145
of which Leasing and similar rights: -€6,892
- Advances received +€128,357
new in 2025: €128,357
- Trade debts +€19,341
up €19,341 (+123.1%), from €15,711 to €35,052
- Profit (loss) carried forward +€19,292
up €19,292 (+46.9%), from €41,157 to €60,449
- Current portion of long-term debt +€12,916
up €12,916 (+108.8%), from €11,868 to €24,784
- Debts after one year -€9,730
down €9,730 (-59.9%), from €16,250 to €6,520
- Gross operating margin +€26,880
up €26,880 (+130.9%), from €20,532 to €47,412
- Taxes +€4,765
up €4,765 (+243.5%), from €1,957 to €6,721
- Other operating charges +€1,980
up €1,980 (+591.8%), from €335 to €2,315
- Depreciation +€1,165
up €1,165 (+9.4%), from €12,431 to €13,597
- Financial charges +€761
up €761 (+15.4%), from €4,953 to €5,714
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 | €88,588 | €266,452 | +€177,864 | +200.8% |
| Fixed assets | 21/28 | €33,150 | €29,145 | -€4,005 | -12.1% |
| Tangible fixed assets | 22/27 | €33,150 | €29,145 | -€4,005 | -12.1% |
| Plant, machinery and equipment | 23 | €7,689 | €10,625 | +€2,936 | +38.2% |
| Furniture and vehicles | 24 | €48 | €0 | -€48 | -100.0% |
| Leasing and similar rights | 25 | €25,412 | €18,520 | -€6,892 | -27.1% |
| Current assets | 29/58 | €55,438 | €237,307 | +€181,869 | +328.1% |
| Stocks and contracts in progress | 3 | €30,000 | €79,401 | +€49,401 | +164.7% |
| Stocks | 30/36 | €30,000 | €79,401 | +€49,401 | +164.7% |
| Amounts receivable within one year | 40/41 | €15,162 | €95,063 | +€79,901 | +527.0% |
| Trade receivables | 40 | €11,451 | €85,947 | +€74,496 | +650.5% |
| Other amounts receivable | 41 | €3,710 | €9,116 | +€5,405 | +145.7% |
| Cash at bank and in hand | 54/58 | €7,834 | €55,653 | +€47,819 | +610.4% |
| Deferred charges and accrued income | 490/1 | €2,443 | €7,191 | +€4,748 | +194.4% |
| Total equity and liabilities | 10/49 | €88,588 | €266,452 | +€177,864 | +200.8% |
| Equity | 10/15 | €42,157 | €61,449 | +€19,292 | +45.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,157 | €60,449 | +€19,292 | +46.9% |
| Amounts payable | 17/49 | €46,431 | €205,003 | +€158,572 | +341.5% |
| Amounts payable after more than one year | 17 | €16,250 | €6,520 | -€9,730 | -59.9% |
| Financial debts | 170/4 | €16,250 | €6,520 | -€9,730 | -59.9% |
| Amounts payable within one year | 42/48 | €30,094 | €198,483 | +€168,388 | +559.5% |
| Current portion of amounts payable after more than one year | 42 | €11,868 | €24,784 | +€12,916 | +108.8% |
| Trade debts | 44 | €15,711 | €35,052 | +€19,341 | +123.1% |
| Suppliers | 440/4 | €15,711 | €35,052 | +€19,341 | +123.1% |
| Advances received on contracts in progress | 46 | - | €128,357 | +€128,357 | |
| Taxes, remuneration and social security | 45 | €2,516 | €10,290 | +€7,774 | +309.0% |
| Taxes | 450/3 | €2,516 | €10,290 | +€7,774 | +309.0% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €87 | €0 | -€87 | -100.0% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,431 | €13,597 | +€1,165 | +9.4% |
| Other operating charges | 640/8 | €335 | €2,315 | +€1,980 | +591.8% |
| Non-recurring operating charges | 66A | €192 | - | -€192 | |
| Gross operating margin | 9900 | €20,532 | €47,412 | +€26,880 | +130.9% |
| Operating profit (loss) | 9901 | €7,574 | €31,500 | +€23,927 | +315.9% |
| Financial income | 75/76B | €47 | €227 | +€180 | +383.4% |
| Recurring financial income | 75 | €47 | €227 | +€180 | +383.4% |
| Financial charges | 65/66B | €4,953 | €5,714 | +€761 | +15.4% |
| Recurring financial charges | 65 | €4,953 | €5,714 | +€761 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €2,668 | €26,014 | +€23,346 | +875.1% |
| Income taxes | 67/77 | €1,957 | €6,721 | +€4,765 | +243.5% |
| Profit (loss) for the period | 9904 | €711 | €19,292 | +€18,581 | +2612.2% |
| Profit (loss) for the period to be appropriated | 9905 | €711 | €19,292 | +€18,581 | +2612.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.