DECOCARS INVEST: 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.
DECOCARS INVEST
Largest movements
- Current investments +€258,869
up €258,869 (+89.3%), from €290,000 to €548,869
- Tangible fixed assets -€152,496
down €152,496 (-5.3%), from €2.9m to €2.7m
- Receivables within one year -€82,386
down €82,386 (-17.5%), from €470,011 to €387,625
of which Trade receivables: -€64,051
- Reserves +€330,556
up €330,556 (+15.8%), from €2.1m to €2.4m
of which Distributable reserves: +€280,036
- Debts after one year -€126,024
down €126,024 (-5.7%), from €2.2m to €2.1m
- Trade debts -€115,347
down €115,347 (-86.9%), from €132,807 to €17,459
- Tax, wage and social debts -€80,156
down €80,156 (-62.5%), from €128,282 to €48,127
of which Taxes: -€80,186
- Gross operating margin -€97,525
down €97,525 (-13.2%), from €738,806 to €641,282
- Financial income +€37,116
up €37,116 (+615%), from €6,033 to €43,149
- Financial charges +€16,778
up €16,778 (+76.1%), from €22,042 to €38,820
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 | €4,689,761 | €4,699,896 | +€10,135 | +0.2% |
| Fixed assets | 21/28 | €2,896,580 | €2,744,085 | -€152,496 | -5.3% |
| Tangible fixed assets | 22/27 | €2,896,580 | €2,744,085 | -€152,496 | -5.3% |
| Land and buildings | 22 | €2,896,580 | €2,744,085 | -€152,496 | -5.3% |
| Current assets | 29/58 | €1,793,180 | €1,955,811 | +€162,631 | +9.1% |
| Amounts receivable within one year | 40/41 | €470,011 | €387,625 | -€82,386 | -17.5% |
| Trade receivables | 40 | €337,060 | €273,009 | -€64,051 | -19.0% |
| Other amounts receivable | 41 | €132,951 | €114,616 | -€18,335 | -13.8% |
| Current investments | 50/53 | €290,000 | €548,869 | +€258,869 | +89.3% |
| Cash at bank and in hand | 54/58 | €1,033,169 | €1,016,318 | -€16,851 | -1.6% |
| Deferred charges and accrued income | 490/1 | - | €3,000 | +€3,000 | |
| Total equity and liabilities | 10/49 | €4,689,761 | €4,699,896 | +€10,135 | +0.2% |
| Equity | 10/15 | €2,111,570 | €2,442,126 | +€330,556 | +15.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,086,570 | €2,417,126 | +€330,556 | +15.8% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €357,850 | €408,370 | +€50,520 | +14.1% |
| Distributable reserves | 133 | €1,726,220 | €2,006,256 | +€280,036 | +16.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €2,578,191 | €2,257,770 | -€320,421 | -12.4% |
| Amounts payable after more than one year | 17 | €2,192,184 | €2,066,159 | -€126,024 | -5.7% |
| Financial debts | 170/4 | €2,192,184 | €2,066,159 | -€126,024 | -5.7% |
| Amounts payable within one year | 42/48 | €386,007 | €191,610 | -€194,397 | -50.4% |
| Current portion of amounts payable after more than one year | 42 | €124,918 | €126,024 | +€1,106 | +0.9% |
| Trade debts | 44 | €132,807 | €17,459 | -€115,347 | -86.9% |
| Suppliers | 440/4 | €132,807 | €17,459 | -€115,347 | -86.9% |
| Taxes, remuneration and social security | 45 | €128,282 | €48,127 | -€80,156 | -62.5% |
| Taxes | 450/3 | €122,600 | €42,414 | -€80,186 | -65.4% |
| Remuneration and social security | 454/9 | €5,682 | €5,713 | +€31 | +0.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €152,496 | €152,496 | = | 0.0% |
| Other operating charges | 640/8 | €17,666 | €18,468 | +€802 | +4.5% |
| Gross operating margin | 9900 | €738,806 | €641,282 | -€97,525 | -13.2% |
| Operating profit (loss) | 9901 | €568,645 | €470,318 | -€98,327 | -17.3% |
| Financial income | 75/76B | €6,033 | €43,149 | +€37,116 | +615% |
| Recurring financial income | 75 | €6,033 | €43,149 | +€37,116 | +615% |
| Financial charges | 65/66B | €22,042 | €38,820 | +€16,778 | +76.1% |
| Recurring financial charges | 65 | €22,042 | €38,820 | +€16,778 | +76.1% |
| Profit (loss) for the period before taxes | 9903 | €552,635 | €474,647 | -€77,988 | -14.1% |
| Income taxes | 67/77 | €149,449 | €144,090 | -€5,359 | -3.6% |
| Profit (loss) for the period | 9904 | €403,185 | €330,556 | -€72,629 | -18.0% |
| Transfer from tax-exempt reserves | 789 | - | €126,300 | +€126,300 | |
| Transfer to tax-exempt reserves | 689 | €231,550 | €176,820 | -€54,730 | -23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €171,635 | €280,036 | +€108,401 | +63.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.