DECOCERAM: 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.
DECOCERAM
Largest movements
- Cash -€205,784
down €205,784 (-76.6%), from €268,622 to €62,838
mainly Net result for the year (-€176,696) and Trade debts (-€31,532)
- Stocks and contracts +€28,233
up €28,233 (+30.9%), from €91,492 to €119,725
- Receivables within one year +€21,490
up €21,490 (+620%), from €3,464 to €24,954
of which Trade receivables: +€21,490
- Profit (loss) carried forward -€176,696
down €176,696 (-63.4%), from -€278,722 to -€455,418
- Advances received +€33,184
up €33,184 (+648%), from €5,120 to €38,304
- Trade debts -€31,532
down €31,532 (-21.9%), from €143,726 to €112,194
- Tax, wage and social debts +€19,146
up €19,146 (+95.2%), from €20,110 to €39,256
of which Remuneration and social security: +€17,270
- Short-term financial debts +€10,000
new in 2025: €10,000
- Gross operating margin -€628,917
down €628,917 (-99.2%), from €634,297 to €5,380
- Other operating charges -€41,964
down €41,964 (-74.7%), from €56,175 to €14,211
- Financial charges -€24,358
down €24,358 (-86.2%), from €28,263 to €3,905
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 | €371,850 | €217,193 | -€154,657 | -41.6% |
| Fixed assets | 21/28 | €6,523 | €9,676 | +€3,153 | +48.3% |
| Tangible fixed assets | 22/27 | €4,730 | €7,883 | +€3,153 | +66.7% |
| Furniture and vehicles | 24 | €80 | €40 | -€40 | -50.0% |
| Other tangible fixed assets | 26 | €4,650 | €7,843 | +€3,193 | +68.7% |
| Financial fixed assets | 28 | €1,793 | €1,793 | = | 0.0% |
| Current assets | 29/58 | €365,327 | €207,517 | -€157,810 | -43.2% |
| Stocks and contracts in progress | 3 | €91,492 | €119,725 | +€28,233 | +30.9% |
| Stocks | 30/36 | €91,492 | €119,725 | +€28,233 | +30.9% |
| Amounts receivable within one year | 40/41 | €3,464 | €24,954 | +€21,490 | +620% |
| Trade receivables | 40 | €3,056 | €24,546 | +€21,490 | +703% |
| Other amounts receivable | 41 | €408 | €408 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €268,622 | €62,838 | -€205,784 | -76.6% |
| Deferred charges and accrued income | 490/1 | €1,749 | €0 | -€1,749 | -100% |
| Total equity and liabilities | 10/49 | €371,850 | €217,193 | -€154,657 | -41.6% |
| Equity | 10/15 | €172,278 | -€4,418 | -€176,696 | |
| Contributions | 10/11 | €410,000 | €410,000 | = | 0.0% |
| Reserves | 13 | €41,000 | €41,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €41,000 | €41,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €41,000 | €41,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€278,722 | -€455,418 | -€176,696 | -63.4% |
| Amounts payable | 17/49 | €199,572 | €221,612 | +€22,040 | +11.0% |
| Amounts payable within one year | 42/48 | €199,572 | €221,612 | +€22,040 | +11.0% |
| Financial debts | 43 | - | €10,000 | +€10,000 | |
| Credit institutions | 430/8 | - | €10,000 | +€10,000 | |
| Trade debts | 44 | €143,726 | €112,194 | -€31,532 | -21.9% |
| Suppliers | 440/4 | €143,726 | €112,194 | -€31,532 | -21.9% |
| Advances received on contracts in progress | 46 | €5,120 | €38,304 | +€33,184 | +648% |
| Taxes, remuneration and social security | 45 | €20,110 | €39,256 | +€19,146 | +95.2% |
| Taxes | 450/3 | €3,972 | €5,848 | +€1,876 | +47.2% |
| Remuneration and social security | 454/9 | €16,138 | €33,408 | +€17,270 | +107% |
| Other amounts payable | 47/48 | €30,616 | €21,859 | -€8,757 | -28.6% |
| Non-recurring operating income | 76A | €577,457 | €0 | -€577,457 | -100% |
| Remuneration, social security and pensions | 62 | €162,474 | €163,431 | +€958 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90 | €852 | +€762 | +845% |
| Other operating charges | 640/8 | €56,175 | €14,211 | -€41,964 | -74.7% |
| Gross operating margin | 9900 | €634,297 | €5,380 | -€628,917 | -99.2% |
| Operating profit (loss) | 9901 | €415,558 | -€173,114 | -€588,672 | |
| Financial income | 75/76B | €69 | €323 | +€254 | +365% |
| Recurring financial income | 75 | €69 | €323 | +€254 | +365% |
| Financial charges | 65/66B | €28,263 | €3,905 | -€24,358 | -86.2% |
| Recurring financial charges | 65 | €28,263 | €3,905 | -€24,358 | -86.2% |
| Profit (loss) for the period before taxes | 9903 | €387,364 | -€176,696 | -€564,060 | |
| Profit (loss) for the period | 9904 | €387,364 | -€176,696 | -€564,060 | |
| Profit (loss) for the period to be appropriated | 9905 | €387,364 | -€176,696 | -€564,060 |
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.