Decocity: 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.
Decocity
Largest movements
- Tangible fixed assets -€44,268
down €44,268 (-31.7%), from €139,488 to €95,220
of which Plant, machinery and equipment: -€41,408
- Cash +€31,304
up €31,304 (+31.3%), from €100,017 to €131,322
mainly Depreciation (+€58,423) and Net result for the year (+€22,744)
- Current portion of long-term debt -€23,801
down €23,801 (-100.0%), from €23,801 to €0
- Profit (loss) carried forward +€22,744
up €22,744 (+20.6%), from -€110,178 to -€87,434
- Other debts -€12,816
down €12,816 (-3.9%), from €326,893 to €314,077
- Gross operating margin +€18,011
up €18,011 (+25.8%), from €69,855 to €87,866
- Depreciation -€15,584
down €15,584 (-21.1%), from €74,007 to €58,423
- Other operating charges -€3,349
down €3,349 (-49.2%), from €6,806 to €3,456
- Staff costs -€972
down €972 (-32.0%), from €3,037 to €2,064
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 | €263,991 | €247,552 | -€16,439 | -6.2% |
| Fixed assets | 21/28 | €142,456 | €97,895 | -€44,561 | -31.3% |
| Intangible fixed assets | 21 | €1,868 | €1,475 | -€393 | -21.0% |
| Tangible fixed assets | 22/27 | €139,488 | €95,220 | -€44,268 | -31.7% |
| Land and buildings | 22 | €519 | €451 | -€68 | -13.2% |
| Plant, machinery and equipment | 23 | €135,880 | €94,472 | -€41,408 | -30.5% |
| Furniture and vehicles | 24 | €3,089 | €297 | -€2,791 | -90.4% |
| Financial fixed assets | 28 | €1,100 | €1,200 | +€100 | +9.1% |
| Current assets | 29/58 | €121,536 | €149,657 | +€28,121 | +23.1% |
| Stocks and contracts in progress | 3 | €6,285 | €5,207 | -€1,078 | -17.1% |
| Stocks | 30/36 | €6,285 | €5,207 | -€1,078 | -17.1% |
| Amounts receivable within one year | 40/41 | €6,168 | €3,612 | -€2,556 | -41.4% |
| Trade receivables | 40 | €6,168 | €3,612 | -€2,556 | -41.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €100,017 | €131,322 | +€31,304 | +31.3% |
| Deferred charges and accrued income | 490/1 | €9,066 | €9,516 | +€450 | +5.0% |
| Total equity and liabilities | 10/49 | €263,991 | €247,552 | -€16,439 | -6.2% |
| Equity | 10/15 | -€91,628 | -€68,884 | +€22,744 | +24.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,178 | -€87,434 | +€22,744 | +20.6% |
| Amounts payable | 17/49 | €355,620 | €316,436 | -€39,183 | -11.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €355,579 | €315,941 | -€39,638 | -11.1% |
| Current portion of amounts payable after more than one year | 42 | €23,801 | €0 | -€23,801 | -100.0% |
| Trade debts | 44 | €2,837 | €1,146 | -€1,691 | -59.6% |
| Suppliers | 440/4 | €2,837 | €1,146 | -€1,691 | -59.6% |
| Taxes, remuneration and social security | 45 | €2,048 | €718 | -€1,330 | -64.9% |
| Taxes | 450/3 | €2,048 | €718 | -€1,330 | -64.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €326,893 | €314,077 | -€12,816 | -3.9% |
| Accrued charges and deferred income | 492/3 | €41 | €495 | +€455 | +1121.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €3,037 | €2,064 | -€972 | -32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,007 | €58,423 | -€15,584 | -21.1% |
| Other operating charges | 640/8 | €6,806 | €3,456 | -€3,349 | -49.2% |
| Non-recurring operating charges | 66A | - | €202 | +€202 | |
| Gross operating margin | 9900 | €69,855 | €87,866 | +€18,011 | +25.8% |
| Operating profit (loss) | 9901 | -€13,994 | €23,721 | +€37,715 | |
| Financial income | 75/76B | €769 | €12 | -€757 | -98.4% |
| Recurring financial income | 75 | €769 | €12 | -€757 | -98.4% |
| Financial charges | 65/66B | €1,441 | €675 | -€766 | -53.1% |
| Recurring financial charges | 65 | €1,441 | €675 | -€766 | -53.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,666 | €23,058 | +€37,723 | |
| Income taxes | 67/77 | €320 | €314 | -€7 | -2.1% |
| Profit (loss) for the period | 9904 | -€14,986 | €22,744 | +€37,730 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,986 | €22,744 | +€37,730 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.