DECO-TEC: 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-TEC
Largest movements
- Receivables within one year -€3,531
down €3,531 (-15.4%), from €22,977 to €19,446
of which Other amounts receivable: -€2,447
- Tangible fixed assets -€2,685
down €2,685 (-10.7%), from €24,995 to €22,311
of which Land and buildings: -€3,480
- Stocks and contracts -€2,659
down €2,659 (-16.7%), from €15,917 to €13,257
of which Contracts in progress: -€3,440
- Reserves -€12,600
down €12,600 (-19.2%), from €65,716 to €53,116
- Contributions -€4,478
down €4,478 (-25.8%), from €17,325 to €12,848
- Other debts +€3,545
up €3,545 (+68.9%), from €5,144 to €8,688
- Short-term financial debts +€2,999
up €2,999 (+22.6%), from €13,284 to €16,283
- Trade debts +€1,360
up €1,360 (+25.8%), from €5,280 to €6,640
- Gross operating margin +€27,718
up €27,718, from -€19,925 to €7,793
- Financial charges +€1,026
up €1,026 (+193%), from €533 to €1,559
- Depreciation +€374
up €374 (+8.8%), from €4,230 to €4,604
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 | €106,749 | €97,574 | -€9,174 | -8.6% |
| Fixed assets | 21/28 | €25,782 | €22,712 | -€3,070 | -11.9% |
| Intangible fixed assets | 21 | €576 | €191 | -€385 | -66.8% |
| Tangible fixed assets | 22/27 | €24,995 | €22,311 | -€2,685 | -10.7% |
| Land and buildings | 22 | €24,360 | €20,880 | -€3,480 | -14.3% |
| Plant, machinery and equipment | 23 | €635 | €1,431 | +€795 | +125% |
| Financial fixed assets | 28 | €211 | €211 | = | 0.0% |
| Current assets | 29/58 | €80,967 | €74,862 | -€6,104 | -7.5% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €15,917 | €13,257 | -€2,659 | -16.7% |
| Stocks | 30/36 | €11,580 | €12,361 | +€781 | +6.7% |
| Contracts in progress | 37 | €4,337 | €897 | -€3,440 | -79.3% |
| Amounts receivable within one year | 40/41 | €22,977 | €19,446 | -€3,531 | -15.4% |
| Trade receivables | 40 | €4,454 | €3,370 | -€1,084 | -24.3% |
| Other amounts receivable | 41 | €18,523 | €16,076 | -€2,447 | -13.2% |
| Cash at bank and in hand | 54/58 | €3 | €3 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €2,071 | €2,156 | +€86 | +4.1% |
| Total equity and liabilities | 10/49 | €106,749 | €97,574 | -€9,174 | -8.6% |
| Equity | 10/15 | €83,041 | €65,963 | -€17,078 | -20.6% |
| Contributions | 10/11 | €17,325 | €12,848 | -€4,478 | -25.8% |
| Reserves | 13 | €65,716 | €53,116 | -€12,600 | -19.2% |
| Distributable reserves | 133 | €65,716 | €53,116 | -€12,600 | -19.2% |
| Amounts payable | 17/49 | €23,708 | €31,611 | +€7,903 | +33.3% |
| Amounts payable within one year | 42/48 | €23,708 | €31,611 | +€7,903 | +33.3% |
| Financial debts | 43 | €13,284 | €16,283 | +€2,999 | +22.6% |
| Credit institutions | 430/8 | €13,284 | €16,283 | +€2,999 | +22.6% |
| Trade debts | 44 | €5,280 | €6,640 | +€1,360 | +25.8% |
| Suppliers | 440/4 | €5,280 | €6,640 | +€1,360 | +25.8% |
| Other amounts payable | 47/48 | €5,144 | €8,688 | +€3,545 | +68.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,230 | €4,604 | +€374 | +8.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €106 | - | -€106 | |
| Other operating charges | 640/8 | €1,079 | €924 | -€155 | -14.4% |
| Gross operating margin | 9900 | -€19,925 | €7,793 | +€27,718 | |
| Operating profit (loss) | 9901 | -€25,340 | €2,265 | +€27,605 | |
| Financial income | 75/76B | €44 | €112 | +€68 | +154% |
| Recurring financial income | 75 | €44 | €112 | +€68 | +154% |
| Financial charges | 65/66B | €533 | €1,559 | +€1,026 | +193% |
| Recurring financial charges | 65 | €533 | €1,559 | +€1,026 | +193% |
| Profit (loss) for the period before taxes | 9903 | -€25,828 | €818 | +€26,646 | |
| Income taxes | 67/77 | -€13 | €74 | +€88 | |
| Profit (loss) for the period | 9904 | -€25,815 | €744 | +€26,559 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,815 | €744 | +€26,559 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.