DECOBU: 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.
What changed
DECOBU
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.7m
2024 · €5.2m-€3.5m
Equity
€13.9m
2024 · €14.2m-€308,230
Cash
€200,273
2024 · €68,208+€132,065
Balance sheet total
€16.8m
2024 · €15.9m+€968,570
Largest movements
Assets
- Current investments +€1.2m
new in 2025: €1.2m
- Receivables within one year -€347,618
down €347,618 (-64.1%), from €542,076 to €194,458
of which Other amounts receivable: -€348,774
- Intangible fixed assets -€177,407
down €177,407 (-24.2%), from €732,850 to €555,443
Equity and liabilities
- Other debts +€1.0m
up €1.0m (+102.7%), from €986,731 to €2.0m
- Reserves -€300,000
down €300,000 (-2.3%), from €13.2m to €12.9m
of which Distributable reserves: -€300,000
- Tax, wage and social debts +€191,597
up €191,597 (+161.3%), from €118,772 to €310,368
of which Taxes: +€187,721
Income statement
- Financial income -€3.6m
down €3.6m (-69.0%), from €5.2m to €1.6m
- Provisions +€289,316
up €289,316, from -€289,316 to €0
- Services and other goods -€222,941
down €222,941 (-36.6%), from €608,798 to €385,857
- Turnover +€161,056
up €161,056 (+10.6%), from €1.5m to €1.7m
- Financial charges -€58,000
down €58,000 (-72.8%), from €79,718 to €21,719
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.
Result 2024
€5.2m
Turnover
+€161,056
Other operating income
-€1,544
Services and other goods
+€222,941
Staff costs
-€2,328
Depreciation
-€2,666
Provisions
-€289,316
Other operating charges
+€2,396
Other operating items
-€1,559
Financial income
-€3.6m
Financial charges
+€58,000
Taxes
-€37,055
Result 2025
€1.7m
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.
From operations
+€3.7m
Investment
-€1.5m
Financing
-€2.1m
Cash 2024
€68,208
From operations (derived)
+€3.7m
Net result for the year
+€1.7m
Depreciation
+€410,248
Receivables within one year
+€347,618
Deferred charges and accrued income
-€81,726
Trade debts
+€145,200
Tax, wage and social debts
+€191,597
Other debts
+€1.0m
Accrued charges and deferred income
+€68
Investment (derived)
-€1.5m
Investment in fixed assets (net)
-€312,645
Current investments
-€1.2m
Financing
-€2.1m
Debts after one year
-€73,333
Contributions, distributions and other
-€2.0m
Cash 2025
€200,273
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,878,351 | €16,846,921 | +€968,570 | +6.1% |
| Fixed assets | 21/28 | €15,255,411 | €15,157,808 | -€97,603 | -0.6% |
| Intangible fixed assets | 21 | €732,850 | €555,443 | -€177,407 | -24.2% |
| Tangible fixed assets | 22/27 | €203,287 | €283,091 | +€79,804 | +39.3% |
| Plant, machinery and equipment | 23 | €2,384 | €6,826 | +€4,442 | +186.3% |
| Furniture and vehicles | 24 | €200,903 | €276,265 | +€75,362 | +37.5% |
| Financial fixed assets | 28 | €14,319,274 | €14,319,274 | = | 0.0% |
| Affiliated companies | 280/1 | €14,319,274 | €14,319,274 | = | 0.0% |
| Participating interests | 280 | €14,319,274 | €14,319,274 | = | 0.0% |
| Current assets | 29/58 | €622,940 | €1,689,113 | +€1.1m | +171.2% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €542,076 | €194,458 | -€347,618 | -64.1% |
| Trade receivables | 40 | €2,492 | €3,648 | +€1,155 | +46.4% |
| Other amounts receivable | 41 | €539,584 | €190,810 | -€348,774 | -64.6% |
| Current investments | 50/53 | - | €1,200,000 | +€1.2m | |
| Other investments | 51/53 | - | €1,200,000 | +€1.2m | |
| Cash at bank and in hand | 54/58 | €68,208 | €200,273 | +€132,065 | +193.6% |
| Deferred charges and accrued income | 490/1 | €12,656 | €94,382 | +€81,726 | +645.8% |
| Total equity and liabilities | 10/49 | €15,878,351 | €16,846,921 | +€968,570 | +6.1% |
| Equity | 10/15 | €14,229,944 | €13,921,714 | -€308,230 | -2.2% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Capital | 10 | €1,000,000 | €1,000,000 | = | 0.0% |
| Issued capital | 100 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €13,220,000 | €12,920,000 | -€300,000 | -2.3% |
| Non-distributable reserves | 130/1 | €100,000 | €100,000 | = | 0.0% |
| Legal reserve | 130 | €100,000 | €100,000 | = | 0.0% |
| Distributable reserves | 133 | €13,120,000 | €12,820,000 | -€300,000 | -2.3% |
| Profit (loss) carried forward | 14 | €9,944 | €1,714 | -€8,230 | -82.8% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Amounts payable | 17/49 | €1,648,407 | €2,925,207 | +€1.3m | +77.5% |
| Amounts payable after more than one year | 17 | €421,667 | €348,334 | -€73,333 | -17.4% |
| Financial debts | 170/4 | €421,667 | €348,334 | -€73,333 | -17.4% |
| Credit institutions | 173 | €421,667 | €348,334 | -€73,333 | -17.4% |
| Amounts payable within one year | 42/48 | €1,224,578 | €2,574,643 | +€1.4m | +110.2% |
| Current portion of amounts payable after more than one year | 42 | €73,333 | €73,333 | = | 0.0% |
| Trade debts | 44 | €45,742 | €190,941 | +€145,200 | +317.4% |
| Suppliers | 440/4 | €45,742 | €190,941 | +€145,200 | +317.4% |
| Taxes, remuneration and social security | 45 | €118,772 | €310,368 | +€191,597 | +161.3% |
| Taxes | 450/3 | €10,998 | €198,719 | +€187,721 | +1706.8% |
| Remuneration and social security | 454/9 | €107,773 | €111,649 | +€3,876 | +3.6% |
| Other amounts payable | 47/48 | €986,731 | €2,000,000 | +€1.0m | +102.7% |
| Accrued charges and deferred income | 492/3 | €2,162 | €2,230 | +€68 | +3.1% |
| Operating income | 70/76A | €1,550,457 | €1,708,410 | +€157,953 | +10.2% |
| Turnover | 70 | €1,517,091 | €1,678,147 | +€161,056 | +10.6% |
| Other operating income | 74 | €13,876 | €12,332 | -€1,544 | -11.1% |
| Non-recurring operating income | 76A | €19,490 | €17,930 | -€1,559 | -8.0% |
| Operating charges | 60/66A | €1,492,639 | €1,561,612 | +€68,973 | +4.6% |
| Services and other goods | 61 | €608,798 | €385,857 | -€222,941 | -36.6% |
| Remuneration, social security and pensions | 62 | €761,228 | €763,556 | +€2,328 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €407,582 | €410,248 | +€2,666 | +0.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€289,316 | €0 | +€289,316 | |
| Other operating charges | 640/8 | €4,347 | €1,951 | -€2,396 | -55.1% |
| Operating profit (loss) | 9901 | €57,817 | €146,798 | +€88,981 | +153.9% |
| Financial income | 75/76B | €5,182,046 | €1,605,495 | -€3.6m | -69.0% |
| Recurring financial income | 75 | €5,182,046 | €1,605,495 | -€3.6m | -69.0% |
| Income from financial fixed assets | 750 | €5,177,559 | €1,600,000 | -€3.6m | -69.1% |
| Income from current assets | 751 | €4,272 | €5,495 | +€1,223 | +28.6% |
| Other financial income | 752/9 | €215 | €0 | -€215 | -100.0% |
| Financial charges | 65/66B | €79,718 | €21,719 | -€58,000 | -72.8% |
| Recurring financial charges | 65 | €79,718 | €21,719 | -€58,000 | -72.8% |
| Debt charges | 650 | €79,494 | €21,175 | -€58,319 | -73.4% |
| Other financial charges | 652/9 | €224 | €544 | +€319 | +142.3% |
| Profit (loss) for the period before taxes | 9903 | €5,160,145 | €1,730,574 | -€3.4m | -66.5% |
| Income taxes | 67/77 | €1,748 | €38,804 | +€37,055 | +2119.5% |
| Taxes | 670/3 | €1,748 | €38,804 | +€37,055 | +2119.5% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €5,158,396 | €1,691,770 | -€3.5m | -67.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,158,396 | €1,691,770 | -€3.5m | -67.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.