DECOCK & Co: what changed
DECOCK & Co
Largest movements
- Tangible fixed assets +€639,772
up €639,772 (+454%), from €140,989 to €780,761
of which Land and buildings: +€446,597
- Cash +€132,937
up €132,937 (+335%), from €39,708 to €172,645
mainly Debts after one year (+€587,015) and Net result for the year (+€220,761)
- Receivables within one year -€112,931
down €112,931 (-25.3%), from €446,950 to €334,018
of which Trade receivables: -€135,526
- Debts after one year +€587,015
up €587,015 (+1,632%), from €35,960 to €622,975
- Current portion of long-term debt +€60,430
up €60,430 (+286%), from €21,120 to €81,550
- Other debts +€34,629
up €34,629 (+20.1%), from €172,605 to €207,234
- Trade debts -€32,364
down €32,364 (-20.6%), from €157,044 to €124,680
- Reserves +€20,761
up €20,761 (+20.2%), from €103,030 to €123,791
of which Distributable reserves: +€20,761
- Gross operating margin +€183,029
up €183,029 (+33.7%), from €543,904 to €726,934
- Staff costs +€102,948
up €102,948 (+32.2%), from €319,388 to €422,336
- Depreciation +€25,491
up €25,491 (+59.1%), from €43,097 to €68,589
- Financial charges +€8,423
up €8,423 (+768%), from €1,097 to €9,520
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €644,115 | €1,307,413 | +€663,298 | +103% |
| Fixed assets | 21/28 | €140,989 | €780,761 | +€639,772 | +454% |
| Tangible fixed assets | 22/27 | €140,989 | €780,761 | +€639,772 | +454% |
| Land and buildings | 22 | - | €446,597 | +€446,597 | |
| Plant, machinery and equipment | 23 | €3,292 | €3,963 | +€671 | +20.4% |
| Furniture and vehicles | 24 | €61,748 | €52,310 | -€9,438 | -15.3% |
| Leasing and similar rights | 25 | €63,690 | €127,565 | +€63,874 | +100% |
| Other tangible fixed assets | 26 | €12,259 | €150,326 | +€138,067 | +1,126% |
| Current assets | 29/58 | €503,125 | €526,652 | +€23,527 | +4.7% |
| Amounts receivable within one year | 40/41 | €446,950 | €334,018 | -€112,931 | -25.3% |
| Trade receivables | 40 | €443,031 | €307,504 | -€135,526 | -30.6% |
| Other amounts receivable | 41 | €3,919 | €26,514 | +€22,595 | +577% |
| Cash at bank and in hand | 54/58 | €39,708 | €172,645 | +€132,937 | +335% |
| Deferred charges and accrued income | 490/1 | €16,468 | €19,988 | +€3,521 | +21.4% |
| Total equity and liabilities | 10/49 | €644,115 | €1,307,413 | +€663,298 | +103% |
| Equity | 10/15 | €123,030 | €143,791 | +€20,761 | +16.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €103,030 | €123,791 | +€20,761 | +20.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €103,030 | €123,791 | +€20,761 | +20.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €521,085 | €1,163,622 | +€642,537 | +123% |
| Amounts payable after more than one year | 17 | €35,960 | €622,975 | +€587,015 | +1,632% |
| Financial debts | 170/4 | €35,960 | €622,975 | +€587,015 | +1,632% |
| Amounts payable within one year | 42/48 | €484,434 | €539,907 | +€55,473 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €21,120 | €81,550 | +€60,430 | +286% |
| Trade debts | 44 | €157,044 | €124,680 | -€32,364 | -20.6% |
| Suppliers | 440/4 | €157,044 | €124,680 | -€32,364 | -20.6% |
| Taxes, remuneration and social security | 45 | €133,665 | €126,442 | -€7,223 | -5.4% |
| Taxes | 450/3 | €64,720 | €52,028 | -€12,692 | -19.6% |
| Remuneration and social security | 454/9 | €68,945 | €74,414 | +€5,469 | +7.9% |
| Other amounts payable | 47/48 | €172,605 | €207,234 | +€34,629 | +20.1% |
| Accrued charges and deferred income | 492/3 | €691 | €740 | +€49 | +7.1% |
| Non-recurring operating income | 76A | €9,030 | €0 | -€9,030 | -100% |
| Remuneration, social security and pensions | 62 | €319,388 | €422,336 | +€102,948 | +32.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,097 | €68,589 | +€25,491 | +59.1% |
| Other operating charges | 640/8 | €2,075 | €3,486 | +€1,411 | +68.0% |
| Gross operating margin | 9900 | €543,904 | €726,934 | +€183,029 | +33.7% |
| Operating profit (loss) | 9901 | €179,343 | €232,523 | +€53,179 | +29.7% |
| Financial income | 75/76B | €232 | €700 | +€469 | +202% |
| Recurring financial income | 75 | €232 | €700 | +€469 | +202% |
| Financial charges | 65/66B | €1,097 | €9,520 | +€8,423 | +768% |
| Recurring financial charges | 65 | €1,097 | €9,520 | +€8,423 | +768% |
| Profit (loss) for the period before taxes | 9903 | €178,478 | €223,703 | +€45,225 | +25.3% |
| Income taxes | 67/77 | €9,118 | €2,942 | -€6,176 | -67.7% |
| Profit (loss) for the period | 9904 | €169,360 | €220,761 | +€51,401 | +30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €169,360 | €220,761 | +€51,401 | +30.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.