DECOBATI: 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.
DECOBATI
Largest movements
- Cash +€24,392
up €24,392 (+3456.5%), from €706 to €25,098
mainly Other debts (+€37,124) and Receivables within one year (+€5,763)
- Stocks and contracts +€17,977
up €17,977 (+2.9%), from €630,133 to €648,110
- Other debts +€37,124
up €37,124 (+9.7%), from €382,876 to €420,000
- Gross operating margin +€14,403
up €14,403, from -€944 to €13,459
- Taxes -€8,270
no longer reported in 2025 (was €8,270)
- Financial charges -€1,869
down €1,869 (-10.3%), from €18,121 to €16,252
- Other operating charges -€1,210
no longer reported in 2025 (was €1,210)
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 | €638,258 | €676,464 | +€38,206 | +6.0% |
| Fixed assets | 21/28 | - | €1,600 | +€1,600 | |
| Tangible fixed assets | 22/27 | - | €1,600 | +€1,600 | |
| Plant, machinery and equipment | 23 | - | €1,600 | +€1,600 | |
| Current assets | 29/58 | €638,258 | €674,864 | +€36,606 | +5.7% |
| Stocks and contracts in progress | 3 | €630,133 | €648,110 | +€17,977 | +2.9% |
| Stocks | 30/36 | €630,133 | €648,110 | +€17,977 | +2.9% |
| Amounts receivable within one year | 40/41 | €7,420 | €1,657 | -€5,763 | -77.7% |
| Other amounts receivable | 41 | €7,420 | €1,657 | -€5,763 | -77.7% |
| Cash at bank and in hand | 54/58 | €706 | €25,098 | +€24,392 | +3456.5% |
| Total equity and liabilities | 10/49 | €638,258 | €676,464 | +€38,206 | +6.0% |
| Equity | 10/15 | -€40,586 | -€43,379 | -€2,793 | -6.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,646 | -€51,439 | -€2,793 | -5.7% |
| Amounts payable | 17/49 | €678,844 | €719,843 | +€40,999 | +6.0% |
| Amounts payable within one year | 42/48 | €678,844 | €719,843 | +€40,999 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €295,000 | €295,000 | = | 0.0% |
| Trade debts | 44 | €968 | €4,843 | +€3,875 | +400.3% |
| Suppliers | 440/4 | €968 | €4,843 | +€3,875 | +400.3% |
| Other amounts payable | 47/48 | €382,876 | €420,000 | +€37,124 | +9.7% |
| Other operating charges | 640/8 | €1,210 | - | -€1,210 | |
| Gross operating margin | 9900 | -€944 | €13,459 | +€14,403 | |
| Operating profit (loss) | 9901 | -€2,154 | €13,459 | +€15,613 | |
| Financial charges | 65/66B | €18,121 | €16,252 | -€1,869 | -10.3% |
| Recurring financial charges | 65 | €18,121 | €16,252 | -€1,869 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | -€20,275 | -€2,793 | +€17,482 | +86.2% |
| Income taxes | 67/77 | €8,270 | - | -€8,270 | |
| Profit (loss) for the period | 9904 | -€28,544 | -€2,793 | +€25,752 | +90.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,544 | -€2,793 | +€25,752 | +90.2% |
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 10 October 2026 via checked.be.