DECOCK KOEN: 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.
DECOCK KOEN
Largest movements
- Tangible fixed assets +€8,303
up €8,303 (+172.7%), from €4,807 to €13,110
of which Furniture and vehicles: +€9,863
- Cash -€4,819
down €4,819 (-84.3%), from €5,714 to €895
mainly Trade debts (-€10,627) and Investment in fixed assets (net) (-€10,513)
- Receivables within one year -€3,003
down €3,003 (-2.1%), from €144,178 to €141,175
of which Other amounts receivable: -€5,085
- Trade debts -€10,627
down €10,627 (-62.8%), from €16,934 to €6,308
- Profit (loss) carried forward +€7,964
up €7,964 (+6.6%), from €121,556 to €129,520
- Tax, wage and social debts +€3,288
up €3,288 (+1999.8%), from €164 to €3,452
- Turnover -€125,192
no longer reported in 2025 (was €125,192)
- Purchases and services -€123,754
no longer reported in 2025 (was €123,754)
- Gross operating margin +€7,156
up €7,156 (+135.0%), from €5,299 to €12,455
- Taxes +€2,033
up €2,033 (+143.3%), from €1,419 to €3,452
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 | €157,692 | €158,317 | +€625 | +0.4% |
| Fixed assets | 21/28 | €4,807 | €13,110 | +€8,303 | +172.7% |
| Tangible fixed assets | 22/27 | €4,807 | €13,110 | +€8,303 | +172.7% |
| Plant, machinery and equipment | 23 | €3,625 | €2,255 | -€1,370 | -37.8% |
| Furniture and vehicles | 24 | €883 | €10,747 | +€9,863 | +1116.6% |
| Other tangible fixed assets | 26 | €299 | €108 | -€191 | -63.9% |
| Current assets | 29/58 | €152,885 | €145,206 | -€7,679 | -5.0% |
| Amounts receivable within one year | 40/41 | €144,178 | €141,175 | -€3,003 | -2.1% |
| Trade receivables | 40 | €17,934 | €20,015 | +€2,082 | +11.6% |
| Other amounts receivable | 41 | €126,245 | €121,160 | -€5,085 | -4.0% |
| Cash at bank and in hand | 54/58 | €5,714 | €895 | -€4,819 | -84.3% |
| Deferred charges and accrued income | 490/1 | €2,993 | €3,136 | +€143 | +4.8% |
| Total equity and liabilities | 10/49 | €157,692 | €158,317 | +€625 | +0.4% |
| Equity | 10/15 | €140,593 | €148,557 | +€7,964 | +5.7% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €6,642 | €6,642 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €4,783 | €4,783 | = | 0.0% |
| Profit (loss) carried forward | 14 | €121,556 | €129,520 | +€7,964 | +6.6% |
| Amounts payable | 17/49 | €17,099 | €9,760 | -€7,339 | -42.9% |
| Amounts payable within one year | 42/48 | €17,099 | €9,760 | -€7,339 | -42.9% |
| Trade debts | 44 | €16,934 | €6,308 | -€10,627 | -62.8% |
| Suppliers | 440/4 | €16,934 | €6,308 | -€10,627 | -62.8% |
| Taxes, remuneration and social security | 45 | €164 | €3,452 | +€3,288 | +1999.8% |
| Taxes | 450/3 | €164 | €3,452 | +€3,288 | +1999.8% |
| Turnover | 70 | €125,192 | - | -€125,192 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €123,754 | - | -€123,754 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,119 | €2,210 | +€90 | +4.3% |
| Other operating charges | 640/8 | €1,344 | €882 | -€462 | -34.3% |
| Gross operating margin | 9900 | €5,299 | €12,455 | +€7,156 | +135.0% |
| Operating profit (loss) | 9901 | €1,836 | €9,363 | +€7,527 | +410.0% |
| Financial income | 75/76B | €2,673 | €2,400 | -€273 | -10.2% |
| Recurring financial income | 75 | €2,673 | €2,400 | -€273 | -10.2% |
| Financial charges | 65/66B | €818 | €348 | -€470 | -57.5% |
| Recurring financial charges | 65 | €818 | €348 | -€470 | -57.5% |
| Profit (loss) for the period before taxes | 9903 | €3,692 | €11,416 | +€7,724 | +209.2% |
| Income taxes | 67/77 | €1,419 | €3,452 | +€2,033 | +143.3% |
| Profit (loss) for the period | 9904 | €2,273 | €7,964 | +€5,691 | +250.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,273 | €7,964 | +€5,691 | +250.4% |
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 8 October 2026 via checked.be.