DECOBEN: 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.
DECOBEN
Largest movements
- Receivables within one year +€49,132
up €49,132 (+278.8%), from €17,620 to €66,751
of which Trade receivables: +€50,559
- Deferred charges and accrued income -€12,204
down €12,204 (-39.8%), from €30,632 to €18,428
- Tangible fixed assets -€4,341
down €4,341 (-55.2%), from €7,863 to €3,521
of which Plant, machinery and equipment: -€3,350
- Cash -€2,847
down €2,847 (-13.4%), from €21,174 to €18,327
mainly Receivables within one year (-€49,132) and Tax, wage and social debts (-€601)
- Profit (loss) carried forward +€29,547
up €29,547 (+58.7%), from €50,370 to €79,917
- Trade debts +€1,150
up €1,150 (+14.9%), from €7,727 to €8,878
- Gross operating margin +€58,085
up €58,085, from -€21,936 to €36,148
- Depreciation -€2,185
down €2,185 (-33.5%), from €6,527 to €4,341
- Other operating charges -€553
down €553 (-27.4%), from €2,016 to €1,463
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 | €81,868 | €111,608 | +€29,740 | +36.3% |
| Fixed assets | 21/28 | €12,443 | €8,101 | -€4,341 | -34.9% |
| Tangible fixed assets | 22/27 | €7,863 | €3,521 | -€4,341 | -55.2% |
| Plant, machinery and equipment | 23 | €6,700 | €3,350 | -€3,350 | -50.0% |
| Furniture and vehicles | 24 | €1,163 | €171 | -€991 | -85.3% |
| Financial fixed assets | 28 | €4,580 | €4,580 | = | 0.0% |
| Current assets | 29/58 | €69,425 | €103,507 | +€34,081 | +49.1% |
| Amounts receivable within one year | 40/41 | €17,620 | €66,751 | +€49,132 | +278.8% |
| Trade receivables | 40 | €14,746 | €65,304 | +€50,559 | +342.9% |
| Other amounts receivable | 41 | €2,874 | €1,447 | -€1,427 | -49.7% |
| Cash at bank and in hand | 54/58 | €21,174 | €18,327 | -€2,847 | -13.4% |
| Deferred charges and accrued income | 490/1 | €30,632 | €18,428 | -€12,204 | -39.8% |
| Total equity and liabilities | 10/49 | €81,868 | €111,608 | +€29,740 | +36.3% |
| Equity | 10/15 | €71,270 | €100,817 | +€29,547 | +41.5% |
| Contributions | 10/11 | €20,900 | €20,900 | = | 0.0% |
| Outside capital | 11 | €20,900 | €20,900 | = | 0.0% |
| Other | 1109/19 | €20,900 | €20,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,370 | €79,917 | +€29,547 | +58.7% |
| Amounts payable | 17/49 | €10,598 | €10,791 | +€193 | +1.8% |
| Amounts payable within one year | 42/48 | €10,598 | €10,791 | +€193 | +1.8% |
| Trade debts | 44 | €7,727 | €8,878 | +€1,150 | +14.9% |
| Suppliers | 440/4 | €7,727 | €8,878 | +€1,150 | +14.9% |
| Taxes, remuneration and social security | 45 | €904 | €303 | -€601 | -66.4% |
| Taxes | 450/3 | €904 | €303 | -€601 | -66.4% |
| Other amounts payable | 47/48 | €1,967 | €1,610 | -€357 | -18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,527 | €4,341 | -€2,185 | -33.5% |
| Other operating charges | 640/8 | €2,016 | €1,463 | -€553 | -27.4% |
| Gross operating margin | 9900 | -€21,936 | €36,148 | +€58,085 | |
| Operating profit (loss) | 9901 | -€30,479 | €30,344 | +€60,823 | |
| Financial income | 75/76B | €38 | €11 | -€27 | -70.2% |
| Recurring financial income | 75 | €38 | €11 | -€27 | -70.2% |
| Financial charges | 65/66B | €159 | €177 | +€18 | +11.2% |
| Recurring financial charges | 65 | €159 | €177 | +€18 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | -€30,600 | €30,178 | +€60,778 | |
| Income taxes | 67/77 | €772 | €631 | -€141 | -18.3% |
| Profit (loss) for the period | 9904 | -€31,372 | €29,547 | +€60,919 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,372 | €29,547 | +€60,919 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.