DECOBISC: 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.
DECOBISC
Largest movements
- Tangible fixed assets +€55,419
up €55,419 (+9.4%), from €588,090 to €643,509
of which Leasing and similar rights: +€78,865
- Receivables within one year +€19,138
up €19,138 (+18.6%), from €102,811 to €121,948
of which Trade receivables: +€19,894
- Reserves +€44,969
up €44,969 (+21.6%), from €208,597 to €253,566
- Debts after one year +€30,294
up €30,294 (+7.2%), from €421,975 to €452,269
- Other debts -€15,934
down €15,934 (-31.1%), from €51,297 to €35,363
- Trade debts +€12,318
up €12,318 (+42.5%), from €28,990 to €41,308
- Current portion of long-term debt +€11,136
up €11,136 (+21.2%), from €52,631 to €63,767
- Gross operating margin +€36,769
up €36,769 (+21.1%), from €174,296 to €211,065
- Taxes +€8,730
up €8,730 (+88.2%), from €9,903 to €18,632
- Depreciation +€7,328
up €7,328 (+11.9%), from €61,371 to €68,698
- Staff costs +€5,594
up €5,594 (+10.0%), from €56,189 to €61,783
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 | €779,897 | €856,089 | +€76,192 | +9.8% |
| Fixed assets | 21/28 | €588,090 | €643,509 | +€55,419 | +9.4% |
| Tangible fixed assets | 22/27 | €588,090 | €643,509 | +€55,419 | +9.4% |
| Land and buildings | 22 | €366,334 | €354,601 | -€11,733 | -3.2% |
| Plant, machinery and equipment | 23 | €112,338 | €97,190 | -€15,148 | -13.5% |
| Furniture and vehicles | 24 | €4,954 | €8,389 | +€3,435 | +69.3% |
| Leasing and similar rights | 25 | €104,464 | €183,329 | +€78,865 | +75.5% |
| Current assets | 29/58 | €191,807 | €212,580 | +€20,773 | +10.8% |
| Stocks and contracts in progress | 3 | €67,210 | €60,520 | -€6,690 | -10.0% |
| Stocks | 30/36 | €67,210 | €60,520 | -€6,690 | -10.0% |
| Amounts receivable within one year | 40/41 | €102,811 | €121,948 | +€19,138 | +18.6% |
| Trade receivables | 40 | €100,691 | €120,584 | +€19,894 | +19.8% |
| Other amounts receivable | 41 | €2,120 | €1,364 | -€756 | -35.7% |
| Cash at bank and in hand | 54/58 | €21,786 | €30,112 | +€8,326 | +38.2% |
| Total equity and liabilities | 10/49 | €779,897 | €856,089 | +€76,192 | +9.8% |
| Equity | 10/15 | €211,423 | €256,392 | +€44,969 | +21.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €208,597 | €253,566 | +€44,969 | +21.6% |
| Distributable reserves | 133 | €208,597 | €253,566 | +€44,969 | +21.6% |
| Profit (loss) carried forward | 14 | €826 | €826 | = | 0.0% |
| Amounts payable | 17/49 | €568,474 | €599,697 | +€31,223 | +5.5% |
| Amounts payable after more than one year | 17 | €421,975 | €452,269 | +€30,294 | +7.2% |
| Financial debts | 170/4 | €421,975 | €452,269 | +€30,294 | +7.2% |
| Amounts payable within one year | 42/48 | €146,011 | €146,473 | +€462 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €52,631 | €63,767 | +€11,136 | +21.2% |
| Financial debts | 43 | €5,000 | €0 | -€5,000 | -100% |
| Other loans | 439 | €5,000 | €0 | -€5,000 | -100% |
| Trade debts | 44 | €28,990 | €41,308 | +€12,318 | +42.5% |
| Suppliers | 440/4 | €28,990 | €41,308 | +€12,318 | +42.5% |
| Taxes, remuneration and social security | 45 | €8,093 | €6,035 | -€2,058 | -25.4% |
| Taxes | 450/3 | €4,384 | €6,035 | +€1,651 | +37.7% |
| Remuneration and social security | 454/9 | €3,709 | €0 | -€3,709 | -100% |
| Other amounts payable | 47/48 | €51,297 | €35,363 | -€15,934 | -31.1% |
| Accrued charges and deferred income | 492/3 | €487 | €955 | +€467 | +95.8% |
| Remuneration, social security and pensions | 62 | €56,189 | €61,783 | +€5,594 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,371 | €68,698 | +€7,328 | +11.9% |
| Other operating charges | 640/8 | €4,416 | €4,914 | +€498 | +11.3% |
| Gross operating margin | 9900 | €174,296 | €211,065 | +€36,769 | +21.1% |
| Operating profit (loss) | 9901 | €52,320 | €75,669 | +€23,350 | +44.6% |
| Financial income | 75/76B | €11 | €0 | -€11 | -99.8% |
| Recurring financial income | 75 | €11 | €0 | -€11 | -99.8% |
| Financial charges | 65/66B | €11,222 | €12,068 | +€846 | +7.5% |
| Recurring financial charges | 65 | €11,222 | €12,068 | +€846 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €41,110 | €63,602 | +€22,492 | +54.7% |
| Income taxes | 67/77 | €9,903 | €18,632 | +€8,730 | +88.2% |
| Profit (loss) for the period | 9904 | €31,207 | €44,969 | +€13,762 | +44.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,207 | €44,969 | +€13,762 | +44.1% |
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 14 October 2026 via checked.be.