DECO SOAP: 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 SOAP
Largest movements
- Cash -€24,062
down €24,062 (-15.8%), from €152,634 to €128,572
mainly Contributions, distributions and other (-€33,000) and Tax, wage and social debts (-€19,341)
- Receivables within one year -€5,234
down €5,234 (-64.3%), from €8,140 to €2,907
of which Trade receivables: -€5,234
- Tax, wage and social debts -€19,341
down €19,341 (-92.2%), from €20,981 to €1,640
- Reserves -€17,204
down €17,204 (-16.3%), from €105,540 to €88,336
of which Distributable reserves: -€17,204
- Other debts +€3,549
up €3,549 (+9.7%), from €36,773 to €40,322
- Gross operating margin -€53,542
down €53,542 (-67.1%), from €79,775 to €26,233
- Taxes -€12,213
down €12,213 (-71.8%), from €17,011 to €4,798
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €270,833 | €238,507 | -€32,326 | -11.9% |
| Fixed assets | 21/28 | €6,614 | €3,000 | -€3,613 | -54.6% |
| Intangible fixed assets | 21 | €4,154 | €2,013 | -€2,141 | -51.5% |
| Tangible fixed assets | 22/27 | €2,460 | €988 | -€1,472 | -59.8% |
| Plant, machinery and equipment | 23 | €1,983 | €838 | -€1,145 | -57.7% |
| Furniture and vehicles | 24 | €476 | €149 | -€327 | -68.7% |
| Current assets | 29/58 | €264,219 | €235,507 | -€28,712 | -10.9% |
| Stocks and contracts in progress | 3 | €22,933 | €23,337 | +€404 | +1.8% |
| Stocks | 30/36 | €22,933 | €23,337 | +€404 | +1.8% |
| Amounts receivable within one year | 40/41 | €8,140 | €2,907 | -€5,234 | -64.3% |
| Trade receivables | 40 | €7,983 | €2,750 | -€5,234 | -65.6% |
| Other amounts receivable | 41 | €157 | €157 | = | 0.0% |
| Current investments | 50/53 | €79,578 | €79,578 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €152,634 | €128,572 | -€24,062 | -15.8% |
| Deferred charges and accrued income | 490/1 | €933 | €1,113 | +€180 | +19.2% |
| Total equity and liabilities | 10/49 | €270,833 | €238,507 | -€32,326 | -11.9% |
| Equity | 10/15 | €212,890 | €195,685 | -€17,204 | -8.1% |
| Contributions | 10/11 | €100,060 | €100,060 | = | 0.0% |
| Reserves | 13 | €105,540 | €88,336 | -€17,204 | -16.3% |
| Non-distributable reserves | 130/1 | €10,006 | €10,006 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,006 | €10,006 | = | 0.0% |
| Distributable reserves | 133 | €95,534 | €78,330 | -€17,204 | -18.0% |
| Profit (loss) carried forward | 14 | €7,289 | €7,289 | = | 0.0% |
| Amounts payable | 17/49 | €57,943 | €42,822 | -€15,121 | -26.1% |
| Amounts payable within one year | 42/48 | €57,943 | €42,822 | -€15,121 | -26.1% |
| Trade debts | 44 | €190 | €861 | +€671 | +353.6% |
| Suppliers | 440/4 | €190 | €861 | +€671 | +353.6% |
| Taxes, remuneration and social security | 45 | €20,981 | €1,640 | -€19,341 | -92.2% |
| Taxes | 450/3 | €20,981 | €1,640 | -€19,341 | -92.2% |
| Other amounts payable | 47/48 | €36,773 | €40,322 | +€3,549 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,613 | €3,613 | = | 0.0% |
| Other operating charges | 640/8 | €701 | €733 | +€32 | +4.5% |
| Non-recurring operating charges | 66A | €41 | - | -€41 | |
| Gross operating margin | 9900 | €79,775 | €26,233 | -€53,542 | -67.1% |
| Operating profit (loss) | 9901 | €75,420 | €21,887 | -€53,533 | -71.0% |
| Financial income | 75/76B | €10 | €104 | +€94 | +937.8% |
| Recurring financial income | 75 | €10 | €104 | +€94 | +937.8% |
| Financial charges | 65/66B | €1,587 | €1,397 | -€190 | -12.0% |
| Recurring financial charges | 65 | €1,587 | €1,397 | -€190 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €73,843 | €20,594 | -€53,249 | -72.1% |
| Income taxes | 67/77 | €17,011 | €4,798 | -€12,213 | -71.8% |
| Profit (loss) for the period | 9904 | €56,832 | €15,796 | -€41,037 | -72.2% |
| Profit (loss) for the period to be appropriated | 9905 | €56,832 | €15,796 | -€41,037 | -72.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.