DECOCQ CONSEILS: 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.
DECOCQ CONSEILS
Largest movements
- Cash +€38,170
up €38,170 (+71.3%), from €53,568 to €91,738
mainly Other debts (+€134,000) and Net result for the year (+€50,611)
- Tangible fixed assets -€13,759
down €13,759 (-12.5%), from €109,834 to €96,075
- Other debts +€134,000
up €134,000 (+838%), from €16,000 to €150,000
- Profit (loss) carried forward -€108,466
down €108,466 (-92.2%), from €117,658 to €9,192
- Debts after one year -€17,048
down €17,048 (-85.5%), from €19,950 to €2,902
- Reserves +€9,077
up €9,077 (+4.6%), from €198,915 to €207,992
of which Distributable reserves: +€9,077
- Tax, wage and social debts +€7,402
up €7,402 (+38.2%), from €19,397 to €26,799
of which Taxes: +€4,356
- Gross operating margin +€13,163
up €13,163 (+7.9%), from €166,054 to €179,217
- Staff costs +€9,694
up €9,694 (+12.0%), from €80,660 to €90,354
- Depreciation -€3,773
down €3,773 (-18.8%), from €20,026 to €16,253
- Financial income +€2,167
up €2,167 (+88.9%), from €2,438 to €4,605
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 | €453,362 | €484,072 | +€30,710 | +6.8% |
| Fixed assets | 21/28 | €109,842 | €96,083 | -€13,759 | -12.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €109,834 | €96,075 | -€13,759 | -12.5% |
| Land and buildings | 22 | €71,437 | €67,719 | -€3,718 | -5.2% |
| Plant, machinery and equipment | 23 | €12,601 | €10,362 | -€2,239 | -17.8% |
| Furniture and vehicles | 24 | €19,565 | €13,586 | -€5,979 | -30.6% |
| Other tangible fixed assets | 26 | €6,231 | €4,408 | -€1,823 | -29.3% |
| Financial fixed assets | 28 | €8 | €8 | = | 0.0% |
| Current assets | 29/58 | €343,520 | €387,989 | +€44,469 | +12.9% |
| Amounts receivable within one year | 40/41 | €27,576 | €29,546 | +€1,970 | +7.1% |
| Trade receivables | 40 | €26,525 | €27,402 | +€877 | +3.3% |
| Other amounts receivable | 41 | €1,051 | €2,144 | +€1,093 | +104% |
| Current investments | 50/53 | €262,376 | €265,405 | +€3,029 | +1.2% |
| Cash at bank and in hand | 54/58 | €53,568 | €91,738 | +€38,170 | +71.3% |
| Deferred charges and accrued income | 490/1 | - | €1,300 | +€1,300 | |
| Total equity and liabilities | 10/49 | €453,362 | €484,072 | +€30,710 | +6.8% |
| Equity | 10/15 | €378,573 | €279,184 | -€99,389 | -26.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €198,915 | €207,992 | +€9,077 | +4.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €192,715 | €201,792 | +€9,077 | +4.7% |
| Profit (loss) carried forward | 14 | €117,658 | €9,192 | -€108,466 | -92.2% |
| Amounts payable | 17/49 | €74,789 | €204,888 | +€130,099 | +174% |
| Amounts payable after more than one year | 17 | €19,950 | €2,902 | -€17,048 | -85.5% |
| Financial debts | 170/4 | €19,950 | €2,902 | -€17,048 | -85.5% |
| Amounts payable within one year | 42/48 | €54,839 | €201,986 | +€147,147 | +268% |
| Current portion of amounts payable after more than one year | 42 | €16,435 | €17,047 | +€612 | +3.7% |
| Trade debts | 44 | €3,007 | €8,140 | +€5,133 | +171% |
| Suppliers | 440/4 | €3,007 | €8,140 | +€5,133 | +171% |
| Taxes, remuneration and social security | 45 | €19,397 | €26,799 | +€7,402 | +38.2% |
| Taxes | 450/3 | €5,675 | €10,031 | +€4,356 | +76.8% |
| Remuneration and social security | 454/9 | €13,722 | €16,768 | +€3,046 | +22.2% |
| Other amounts payable | 47/48 | €16,000 | €150,000 | +€134,000 | +838% |
| Remuneration, social security and pensions | 62 | €80,660 | €90,354 | +€9,694 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,026 | €16,253 | -€3,773 | -18.8% |
| Gross operating margin | 9900 | €166,054 | €179,217 | +€13,163 | +7.9% |
| Operating profit (loss) | 9901 | €65,368 | €72,610 | +€7,242 | +11.1% |
| Financial income | 75/76B | €2,438 | €4,605 | +€2,167 | +88.9% |
| Recurring financial income | 75 | €2,438 | €4,605 | +€2,167 | +88.9% |
| Financial charges | 65/66B | €1,945 | €1,315 | -€630 | -32.4% |
| Recurring financial charges | 65 | €1,945 | €1,315 | -€630 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €65,861 | €75,900 | +€10,039 | +15.2% |
| Income taxes | 67/77 | €24,680 | €25,289 | +€609 | +2.5% |
| Profit (loss) for the period | 9904 | €41,181 | €50,611 | +€9,430 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,181 | €50,611 | +€9,430 | +22.9% |
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 19 October 2026 via checked.be.