DECOENE: 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.
DECOENE
Largest movements
- Cash -€102,843
down €102,843 (-56.9%), from €180,599 to €77,756
mainly Contributions, distributions and other (-€81,196) and Net result for the year (-€42,358)
- Tangible fixed assets -€16,758
down €16,758 (-3.8%), from €437,280 to €420,522
of which Land and buildings: -€16,834
- Receivables within one year -€6,476
down €6,476 (-33.6%), from €19,299 to €12,823
of which Trade receivables: -€10,234
- Reserves -€80,174
down €80,174 (-15.9%), from €504,899 to €424,725
of which Distributable reserves: -€81,195
- Profit (loss) carried forward -€43,379
down €43,379 (-84.7%), from €51,227 to €7,848
- Gross operating margin +€6,182
up €6,182 (+261.2%), from €2,367 to €8,549
- Depreciation +€5,995
up €5,995 (+16.2%), from €36,946 to €42,941
- Other operating charges +€4,536
up €4,536 (+147.7%), from €3,070 to €7,606
- Financial income +€263
up €263 (+60.6%), from €434 to €697
- Taxes +€256
up €256 (+62.0%), from €413 to €669
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 | €637,178 | €512,730 | -€124,448 | -19.5% |
| Fixed assets | 21/28 | €437,280 | €420,522 | -€16,758 | -3.8% |
| Tangible fixed assets | 22/27 | €437,280 | €420,522 | -€16,758 | -3.8% |
| Land and buildings | 22 | €434,884 | €418,050 | -€16,834 | -3.9% |
| Plant, machinery and equipment | 23 | €2,396 | €1,198 | -€1,198 | -50.0% |
| Furniture and vehicles | 24 | - | €1,275 | +€1,275 | |
| Current assets | 29/58 | €199,898 | €92,208 | -€107,690 | -53.9% |
| Amounts receivable after more than one year | 29 | - | €1,000 | +€1,000 | |
| Other amounts receivable | 291 | - | €1,000 | +€1,000 | |
| Amounts receivable within one year | 40/41 | €19,299 | €12,823 | -€6,476 | -33.6% |
| Trade receivables | 40 | €10,234 | €0 | -€10,234 | -100.0% |
| Other amounts receivable | 41 | €9,065 | €12,823 | +€3,758 | +41.5% |
| Cash at bank and in hand | 54/58 | €180,599 | €77,756 | -€102,843 | -56.9% |
| Deferred charges and accrued income | 490/1 | - | €629 | +€629 | |
| Total equity and liabilities | 10/49 | €637,178 | €512,730 | -€124,448 | -19.5% |
| Equity | 10/15 | €574,970 | €451,417 | -€123,553 | -21.5% |
| Contributions | 10/11 | €18,844 | €18,844 | -€0 | 0.0% |
| Reserves | 13 | €504,899 | €424,725 | -€80,174 | -15.9% |
| Tax-exempt reserves | 132 | €174,829 | €175,850 | +€1,021 | +0.6% |
| Distributable reserves | 133 | €330,070 | €248,875 | -€81,195 | -24.6% |
| Profit (loss) carried forward | 14 | €51,227 | €7,848 | -€43,379 | -84.7% |
| Provisions and deferred taxes | 16 | €58,276 | €58,617 | +€341 | +0.6% |
| Deferred taxes | 168 | €58,276 | €58,617 | +€341 | +0.6% |
| Amounts payable | 17/49 | €3,932 | €2,697 | -€1,235 | -31.4% |
| Amounts payable within one year | 42/48 | €3,932 | €1,798 | -€2,134 | -54.3% |
| Trade debts | 44 | €1,390 | €1,621 | +€231 | +16.6% |
| Suppliers | 440/4 | €1,390 | €1,621 | +€231 | +16.6% |
| Taxes, remuneration and social security | 45 | - | €177 | +€177 | |
| Taxes | 450/3 | - | €177 | +€177 | |
| Other amounts payable | 47/48 | €2,542 | €0 | -€2,542 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €899 | +€899 | |
| Non-recurring operating income | 76A | - | €330 | +€330 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,946 | €42,941 | +€5,995 | +16.2% |
| Other operating charges | 640/8 | €3,070 | €7,606 | +€4,536 | +147.7% |
| Gross operating margin | 9900 | €2,367 | €8,549 | +€6,182 | +261.2% |
| Operating profit (loss) | 9901 | -€37,649 | -€41,997 | -€4,348 | -11.5% |
| Financial income | 75/76B | €434 | €697 | +€263 | +60.6% |
| Recurring financial income | 75 | €434 | €697 | +€263 | +60.6% |
| Financial charges | 65/66B | €39 | €48 | +€9 | +22.5% |
| Recurring financial charges | 65 | €39 | €48 | +€9 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | -€37,254 | -€41,348 | -€4,094 | -11.0% |
| Transfer from deferred taxes | 780 | €3,238 | €5,342 | +€2,104 | +65.0% |
| Transfer to deferred taxes | 680 | - | €5,682 | +€5,682 | |
| Income taxes | 67/77 | €413 | €669 | +€256 | +62.0% |
| Profit (loss) for the period | 9904 | -€34,429 | -€42,358 | -€7,929 | -23.0% |
| Transfer from tax-exempt reserves | 789 | €9,712 | €16,025 | +€6,313 | +65.0% |
| Transfer to tax-exempt reserves | 689 | - | €17,046 | +€17,046 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,717 | -€43,380 | -€18,663 | -75.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.