DeCoBra: 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.
DeCoBra
Largest movements
- Cash +€49,164
up €49,164 (+63.7%), from €77,221 to €126,385
mainly Net result for the year (+€90,825) and Other debts (+€76,565)
- Tangible fixed assets -€39,887
down €39,887 (-7.5%), from €533,667 to €493,779
of which Furniture and vehicles: -€24,685
- Current investments +€24,296
up €24,296 (+22.3%), from €109,067 to €133,364
- Receivables within one year -€8,119
down €8,119 (-24.5%), from €33,164 to €25,045
of which Trade receivables: -€28,046
- Other debts +€76,565
up €76,565 (+134.3%), from €57,023 to €133,588
- Reserves -€27,500
down €27,500 (-8.5%), from €324,860 to €297,360
of which Distributable reserves: -€27,500
- Debts after one year -€26,335
down €26,335 (-11.3%), from €233,147 to €206,813
- Gross operating margin -€84,077
down €84,077 (-31.4%), from €267,826 to €183,749
- Taxes -€41,291
down €41,291 (-48.8%), from €84,596 to €43,305
- Other operating charges -€17,035
down €17,035 (-95.2%), from €17,893 to €858
- Depreciation +€4,483
up €4,483 (+11.5%), from €38,839 to €43,322
- Financial charges -€3,739
down €3,739 (-32.7%), from €11,450 to €7,711
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 | €757,514 | €781,599 | +€24,085 | +3.2% |
| Fixed assets | 21/28 | €533,667 | €493,779 | -€39,887 | -7.5% |
| Tangible fixed assets | 22/27 | €533,667 | €493,779 | -€39,887 | -7.5% |
| Land and buildings | 22 | €456,279 | €441,239 | -€15,040 | -3.3% |
| Plant, machinery and equipment | 23 | €621 | €459 | -€162 | -26.1% |
| Furniture and vehicles | 24 | €76,766 | €52,081 | -€24,685 | -32.2% |
| Current assets | 29/58 | €223,848 | €287,820 | +€63,972 | +28.6% |
| Amounts receivable within one year | 40/41 | €33,164 | €25,045 | -€8,119 | -24.5% |
| Trade receivables | 40 | €33,164 | €5,118 | -€28,046 | -84.6% |
| Other amounts receivable | 41 | €0 | €19,927 | +€19,927 | |
| Current investments | 50/53 | €109,067 | €133,364 | +€24,296 | +22.3% |
| Cash at bank and in hand | 54/58 | €77,221 | €126,385 | +€49,164 | +63.7% |
| Deferred charges and accrued income | 490/1 | €4,396 | €3,026 | -€1,370 | -31.2% |
| Total equity and liabilities | 10/49 | €757,514 | €781,599 | +€24,085 | +3.2% |
| Equity | 10/15 | €413,872 | €386,696 | -€27,175 | -6.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €324,860 | €297,360 | -€27,500 | -8.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €324,860 | €297,360 | -€27,500 | -8.5% |
| Profit (loss) carried forward | 14 | €82,812 | €83,136 | +€325 | +0.4% |
| Amounts payable | 17/49 | €343,643 | €394,903 | +€51,260 | +14.9% |
| Amounts payable after more than one year | 17 | €233,147 | €206,813 | -€26,335 | -11.3% |
| Financial debts | 170/4 | €233,147 | €206,813 | -€26,335 | -11.3% |
| Amounts payable within one year | 42/48 | €110,495 | €188,090 | +€77,595 | +70.2% |
| Current portion of amounts payable after more than one year | 42 | €29,328 | €27,529 | -€1,798 | -6.1% |
| Trade debts | 44 | €1,265 | €2,273 | +€1,008 | +79.7% |
| Suppliers | 440/4 | €1,265 | €2,273 | +€1,008 | +79.7% |
| Taxes, remuneration and social security | 45 | €22,880 | €24,700 | +€1,820 | +8.0% |
| Taxes | 450/3 | €22,880 | €24,700 | +€1,820 | +8.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €57,023 | €133,588 | +€76,565 | +134.3% |
| Non-recurring operating income | 76A | €6,200 | €0 | -€6,200 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,839 | €43,322 | +€4,483 | +11.5% |
| Other operating charges | 640/8 | €17,893 | €858 | -€17,035 | -95.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €267,826 | €183,749 | -€84,077 | -31.4% |
| Operating profit (loss) | 9901 | €211,094 | €139,568 | -€71,526 | -33.9% |
| Financial income | 75/76B | €708 | €2,272 | +€1,564 | +220.9% |
| Recurring financial income | 75 | €708 | €2,272 | +€1,564 | +220.9% |
| Financial charges | 65/66B | €11,450 | €7,711 | -€3,739 | -32.7% |
| Recurring financial charges | 65 | €11,450 | €7,711 | -€3,739 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | €200,351 | €134,129 | -€66,222 | -33.1% |
| Income taxes | 67/77 | €84,596 | €43,305 | -€41,291 | -48.8% |
| Profit (loss) for the period | 9904 | €115,756 | €90,825 | -€24,931 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €115,756 | €90,825 | -€24,931 | -21.5% |
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 10 October 2026 via checked.be.