Decobu Immo: 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.
Decobu Immo
Largest movements
- Tangible fixed assets -€42,516
down €42,516 (-2.2%), from €1.9m to €1.9m
of which Plant, machinery and equipment: -€21,375
- Cash +€23,113
up €23,113 (+57.5%), from €40,185 to €63,298
mainly Net result for the year (+€114,996) and Depreciation (+€42,516)
- Other debts -€138,463
down €138,463 (-20.6%), from €672,687 to €534,224
- Profit (loss) carried forward +€115,762
up €115,762 (+25.3%), from €458,006 to €573,767
- Depreciation -€19,650
down €19,650 (-31.6%), from €62,166 to €42,516
- Taxes +€4,369
up €4,369 (+12.1%), from €36,034 to €40,403
- Financial charges -€3,208
down €3,208 (-21.7%), from €14,775 to €11,567
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 | €1,948,625 | €1,925,788 | -€22,836 | -1.2% |
| Fixed assets | 21/28 | €1,905,006 | €1,862,490 | -€42,516 | -2.2% |
| Tangible fixed assets | 22/27 | €1,905,006 | €1,862,490 | -€42,516 | -2.2% |
| Land and buildings | 22 | €1,881,209 | €1,860,067 | -€21,141 | -1.1% |
| Plant, machinery and equipment | 23 | €23,798 | €2,423 | -€21,375 | -89.8% |
| Current assets | 29/58 | €43,618 | €63,298 | +€19,680 | +45.1% |
| Amounts receivable within one year | 40/41 | €3,433 | €0 | -€3,433 | -100.0% |
| Trade receivables | 40 | €3,333 | €0 | -€3,333 | -100.0% |
| Other amounts receivable | 41 | €100 | €0 | -€100 | -100.0% |
| Cash at bank and in hand | 54/58 | €40,185 | €63,298 | +€23,113 | +57.5% |
| Total equity and liabilities | 10/49 | €1,948,625 | €1,925,788 | -€22,836 | -1.2% |
| Equity | 10/15 | €1,248,981 | €1,363,977 | +€114,996 | +9.2% |
| Contributions | 10/11 | €78,817 | €78,817 | = | 0.0% |
| Capital | 10 | €78,817 | €78,817 | = | 0.0% |
| Issued capital | 100 | €78,817 | €78,817 | = | 0.0% |
| Reserves | 13 | €712,158 | €711,393 | -€765 | -0.1% |
| Non-distributable reserves | 130/1 | €7,882 | €7,882 | = | 0.0% |
| Legal reserve | 130 | €7,882 | €7,882 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,277 | €3,512 | -€765 | -17.9% |
| Distributable reserves | 133 | €700,000 | €700,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €458,006 | €573,767 | +€115,762 | +25.3% |
| Provisions and deferred taxes | 16 | €1,403 | €1,152 | -€251 | -17.9% |
| Deferred taxes | 168 | €1,403 | €1,152 | -€251 | -17.9% |
| Amounts payable | 17/49 | €698,241 | €560,659 | -€137,582 | -19.7% |
| Amounts payable within one year | 42/48 | €698,241 | €560,659 | -€137,582 | -19.7% |
| Trade debts | 44 | €4,508 | €0 | -€4,508 | -100.0% |
| Suppliers | 440/4 | €4,508 | €0 | -€4,508 | -100.0% |
| Taxes, remuneration and social security | 45 | €21,046 | €26,435 | +€5,389 | +25.6% |
| Taxes | 450/3 | €21,046 | €26,435 | +€5,389 | +25.6% |
| Other amounts payable | 47/48 | €672,687 | €534,224 | -€138,463 | -20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,166 | €42,516 | -€19,650 | -31.6% |
| Other operating charges | 640/8 | €31,077 | €31,986 | +€909 | +2.9% |
| Gross operating margin | 9900 | €241,014 | €241,218 | +€204 | +0.1% |
| Operating profit (loss) | 9901 | €147,771 | €166,716 | +€18,945 | +12.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €14,775 | €11,567 | -€3,208 | -21.7% |
| Recurring financial charges | 65 | €14,775 | €11,567 | -€3,208 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €132,996 | €155,148 | +€22,152 | +16.7% |
| Transfer from deferred taxes | 780 | €403 | €251 | -€152 | -37.7% |
| Income taxes | 67/77 | €36,034 | €40,403 | +€4,369 | +12.1% |
| Profit (loss) for the period | 9904 | €97,365 | €114,996 | +€17,632 | +18.1% |
| Transfer from tax-exempt reserves | 789 | €1,229 | €765 | -€463 | -37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €98,593 | €115,762 | +€17,168 | +17.4% |
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 4 October 2026 via checked.be.