DECOENE: 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.
DECOENE
Largest movements
- Cash -€29,965
down €29,965 (-87.4%), from €34,296 to €4,331
mainly Other debts (-€115,106) and Net result for the year (-€39,854)
- Stocks and contracts +€10,370
up €10,370 (+2.2%), from €468,746 to €479,116
- Debts after one year +€148,600
up €148,600 (+156%), from €95,000 to €243,600
- Other debts -€115,106
down €115,106 (-48.3%), from €238,448 to €123,342
- Profit (loss) carried forward -€39,854
down €39,854 (-49.8%), from -€80,093 to -€119,947
- Trade debts -€16,390
down €16,390 (-99.4%), from €16,490 to €100
- Gross operating margin +€8,293
up €8,293 (+29.3%), from -€28,300 to -€20,007
- Financial charges +€3,088
up €3,088 (+20.5%), from €15,035 to €18,123
- Financial income -€887
down €887 (-84.5%), from €1,049 to €162
- Other operating charges +€334
up €334 (+29.2%), from €1,144 to €1,477
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 | €529,946 | €511,333 | -€18,613 | -3.5% |
| Current assets | 29/58 | €529,946 | €511,333 | -€18,613 | -3.5% |
| Stocks and contracts in progress | 3 | €468,746 | €479,116 | +€10,370 | +2.2% |
| Stocks | 30/36 | €468,746 | €479,116 | +€10,370 | +2.2% |
| Amounts receivable within one year | 40/41 | €22,855 | €24,149 | +€1,294 | +5.7% |
| Trade receivables | 40 | €3,467 | €3,467 | = | 0.0% |
| Other amounts receivable | 41 | €19,388 | €20,681 | +€1,294 | +6.7% |
| Cash at bank and in hand | 54/58 | €34,296 | €4,331 | -€29,965 | -87.4% |
| Deferred charges and accrued income | 490/1 | €4,049 | €3,736 | -€312 | -7.7% |
| Total equity and liabilities | 10/49 | €529,946 | €511,333 | -€18,613 | -3.5% |
| Equity | 10/15 | €163,507 | €123,653 | -€39,854 | -24.4% |
| Contributions | 10/11 | €243,600 | €243,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€80,093 | -€119,947 | -€39,854 | -49.8% |
| Amounts payable | 17/49 | €366,439 | €387,680 | +€21,241 | +5.8% |
| Amounts payable after more than one year | 17 | €95,000 | €243,600 | +€148,600 | +156% |
| Other amounts payable | 178/9 | €95,000 | €243,600 | +€148,600 | +156% |
| Amounts payable within one year | 42/48 | €256,448 | €125,994 | -€130,455 | -50.9% |
| Trade debts | 44 | €16,490 | €100 | -€16,390 | -99.4% |
| Suppliers | 440/4 | €16,490 | €100 | -€16,390 | -99.4% |
| Taxes, remuneration and social security | 45 | €1,511 | €2,552 | +€1,041 | +68.9% |
| Taxes | 450/3 | €1,511 | €2,552 | +€1,041 | +68.9% |
| Other amounts payable | 47/48 | €238,448 | €123,342 | -€115,106 | -48.3% |
| Accrued charges and deferred income | 492/3 | €14,990 | €18,086 | +€3,096 | +20.7% |
| Other operating charges | 640/8 | €1,144 | €1,477 | +€334 | +29.2% |
| Gross operating margin | 9900 | -€28,300 | -€20,007 | +€8,293 | +29.3% |
| Operating profit (loss) | 9901 | -€29,444 | -€21,484 | +€7,960 | +27.0% |
| Financial income | 75/76B | €1,049 | €162 | -€887 | -84.5% |
| Recurring financial income | 75 | €1,049 | €162 | -€887 | -84.5% |
| Financial charges | 65/66B | €15,035 | €18,123 | +€3,088 | +20.5% |
| Recurring financial charges | 65 | €15,035 | €18,123 | +€3,088 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | -€43,430 | -€39,445 | +€3,985 | +9.2% |
| Income taxes | 67/77 | €408 | €410 | +€1 | +0.3% |
| Profit (loss) for the period | 9904 | -€43,838 | -€39,854 | +€3,984 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,838 | -€39,854 | +€3,984 | +9.1% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.