DECOBAST: 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.
DECOBAST
Largest movements
- Tangible fixed assets +€158,575
up €158,575 (+35.7%), from €444,163 to €602,738
of which Furniture and vehicles: +€185,277
- Cash +€34,290
up €34,290 (+63.8%), from €53,775 to €88,065
mainly Net result for the year (+€94,217) and Depreciation (+€88,814)
- Stocks and contracts -€20,515
down €20,515 (-77.9%), from €26,350 to €5,835
- Intangible fixed assets -€20,000
down €20,000 (-12.5%), from €160,000 to €140,000
- Reserves +€94,215
new in 2025: €94,215
- Other debts +€82,195
up €82,195 (+22.8%), from €360,991 to €443,186
- Debts after one year -€40,918
down €40,918 (-15.3%), from €267,400 to €226,482
- Tax, wage and social debts +€10,662
up €10,662 (+367%), from €2,909 to €13,571
of which Taxes: +€9,916
- Gross operating margin +€57,661
up €57,661 (+17.2%), from €335,427 to €393,088
- Staff costs -€42,325
down €42,325 (-22.8%), from €185,388 to €143,064
- Taxes +€37,799
up €37,799 (+1,518%), from €2,489 to €40,289
- Other operating charges +€6,803
up €6,803 (+293%), from €2,326 to €9,129
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 | €702,658 | €859,194 | +€156,536 | +22.3% |
| Fixed assets | 21/28 | €604,163 | €742,738 | +€138,575 | +22.9% |
| Intangible fixed assets | 21 | €160,000 | €140,000 | -€20,000 | -12.5% |
| Tangible fixed assets | 22/27 | €444,163 | €602,738 | +€158,575 | +35.7% |
| Land and buildings | 22 | €180,000 | €182,812 | +€2,812 | +1.6% |
| Plant, machinery and equipment | 23 | €221,852 | €192,338 | -€29,514 | -13.3% |
| Furniture and vehicles | 24 | €42,312 | €227,589 | +€185,277 | +438% |
| Current assets | 29/58 | €98,495 | €116,455 | +€17,961 | +18.2% |
| Stocks and contracts in progress | 3 | €26,350 | €5,835 | -€20,515 | -77.9% |
| Stocks | 30/36 | €26,350 | €5,835 | -€20,515 | -77.9% |
| Amounts receivable within one year | 40/41 | €18,370 | €14,628 | -€3,742 | -20.4% |
| Trade receivables | 40 | €10,563 | €5,284 | -€5,279 | -50.0% |
| Other amounts receivable | 41 | €7,807 | €9,344 | +€1,537 | +19.7% |
| Cash at bank and in hand | 54/58 | €53,775 | €88,065 | +€34,290 | +63.8% |
| Deferred charges and accrued income | 490/1 | - | €7,928 | +€7,928 | |
| Total equity and liabilities | 10/49 | €702,658 | €859,194 | +€156,536 | +22.3% |
| Equity | 10/15 | €10,128 | €104,345 | +€94,217 | +930% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Reserves | 13 | - | €94,215 | +€94,215 | |
| Distributable reserves | 133 | - | €94,215 | +€94,215 | |
| Profit (loss) carried forward | 14 | €5,128 | €5,130 | +€2 | 0.0% |
| Amounts payable | 17/49 | €692,530 | €754,849 | +€62,318 | +9.0% |
| Amounts payable after more than one year | 17 | €267,400 | €226,482 | -€40,918 | -15.3% |
| Financial debts | 170/4 | €267,400 | €226,482 | -€40,918 | -15.3% |
| Amounts payable within one year | 42/48 | €425,130 | €528,367 | +€103,237 | +24.3% |
| Current portion of amounts payable after more than one year | 42 | €37,853 | €40,268 | +€2,415 | +6.4% |
| Trade debts | 44 | €23,377 | €31,341 | +€7,964 | +34.1% |
| Suppliers | 440/4 | €23,377 | €31,341 | +€7,964 | +34.1% |
| Taxes, remuneration and social security | 45 | €2,909 | €13,571 | +€10,662 | +367% |
| Taxes | 450/3 | €2,815 | €12,731 | +€9,916 | +352% |
| Remuneration and social security | 454/9 | €94 | €840 | +€746 | +797% |
| Other amounts payable | 47/48 | €360,991 | €443,186 | +€82,195 | +22.8% |
| Remuneration, social security and pensions | 62 | €185,388 | €143,064 | -€42,325 | -22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,194 | €88,814 | +€2,619 | +3.0% |
| Other operating charges | 640/8 | €2,326 | €9,129 | +€6,803 | +293% |
| Gross operating margin | 9900 | €335,427 | €393,088 | +€57,661 | +17.2% |
| Operating profit (loss) | 9901 | €61,519 | €152,082 | +€90,563 | +147% |
| Financial income | 75/76B | €15 | €47 | +€32 | +206% |
| Recurring financial income | 75 | €15 | €47 | +€32 | +206% |
| Financial charges | 65/66B | €18,728 | €17,623 | -€1,105 | -5.9% |
| Recurring financial charges | 65 | €18,728 | €17,623 | -€1,105 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €42,806 | €134,506 | +€91,700 | +214% |
| Income taxes | 67/77 | €2,489 | €40,289 | +€37,799 | +1,518% |
| Profit (loss) for the period | 9904 | €40,316 | €94,217 | +€53,901 | +134% |
| Profit (loss) for the period to be appropriated | 9905 | €40,316 | €94,217 | +€53,901 | +134% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.