Decofia: 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.
Decofia
Largest movements
- Tangible fixed assets -€9,583
down €9,583 (-48.2%), from €19,891 to €10,308
of which Furniture and vehicles: -€6,053
- Deferred charges and accrued income -€1,690
down €1,690 (-34.5%), from €4,900 to €3,211
- Receivables within one year -€1,680
down €1,680 (-18.2%), from €9,211 to €7,531
of which Trade receivables: -€1,100
- Cash -€1,236
down €1,236 (-7.4%), from €16,726 to €15,490
mainly Contributions, distributions and other (-€37,592) and Other debts (-€6,571)
- Other debts -€6,571
down €6,571 (-24.8%), from €26,516 to €19,945
- Current portion of long-term debt -€5,852
down €5,852 (-91.6%), from €6,387 to €535
- Trade debts -€5,044
down €5,044 (-69.1%), from €7,296 to €2,252
- Tax, wage and social debts +€3,002
up €3,002 (+53.0%), from €5,668 to €8,670
- Depreciation -€41,547
down €41,547 (-81.3%), from €51,130 to €9,583
- Taxes +€11,455
up €11,455 (+338%), from €3,388 to €14,843
- Gross operating margin +€2,679
up €2,679 (+4.4%), from €60,362 to €63,041
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 | €50,728 | €36,539 | -€14,189 | -28.0% |
| Fixed assets | 21/28 | €19,891 | €10,308 | -€9,583 | -48.2% |
| Tangible fixed assets | 22/27 | €19,891 | €10,308 | -€9,583 | -48.2% |
| Furniture and vehicles | 24 | €6,519 | €467 | -€6,053 | -92.8% |
| Other tangible fixed assets | 26 | €13,372 | €9,841 | -€3,530 | -26.4% |
| Current assets | 29/58 | €30,837 | €26,232 | -€4,606 | -14.9% |
| Amounts receivable within one year | 40/41 | €9,211 | €7,531 | -€1,680 | -18.2% |
| Trade receivables | 40 | €8,600 | €7,500 | -€1,100 | -12.8% |
| Other amounts receivable | 41 | €612 | €31 | -€580 | -94.9% |
| Cash at bank and in hand | 54/58 | €16,726 | €15,490 | -€1,236 | -7.4% |
| Deferred charges and accrued income | 490/1 | €4,900 | €3,211 | -€1,690 | -34.5% |
| Total equity and liabilities | 10/49 | €50,728 | €36,539 | -€14,189 | -28.0% |
| Equity | 10/15 | €100 | €100 | = | 0.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Amounts payable | 17/49 | €50,628 | €36,439 | -€14,189 | -28.0% |
| Amounts payable after more than one year | 17 | €4,761 | €5,038 | +€277 | +5.8% |
| Financial debts | 170/4 | €535 | - | -€535 | |
| Other amounts payable | 178/9 | €4,226 | €5,038 | +€811 | +19.2% |
| Amounts payable within one year | 42/48 | €45,867 | €31,402 | -€14,465 | -31.5% |
| Current portion of amounts payable after more than one year | 42 | €6,387 | €535 | -€5,852 | -91.6% |
| Trade debts | 44 | €7,296 | €2,252 | -€5,044 | -69.1% |
| Suppliers | 440/4 | €7,296 | €2,252 | -€5,044 | -69.1% |
| Taxes, remuneration and social security | 45 | €5,668 | €8,670 | +€3,002 | +53.0% |
| Taxes | 450/3 | €5,668 | €8,670 | +€3,002 | +53.0% |
| Other amounts payable | 47/48 | €26,516 | €19,945 | -€6,571 | -24.8% |
| Non-recurring operating income | 76A | - | €900 | +€900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,130 | €9,583 | -€41,547 | -81.3% |
| Other operating charges | 640/8 | €958 | €921 | -€37 | -3.9% |
| Gross operating margin | 9900 | €60,362 | €63,041 | +€2,679 | +4.4% |
| Operating profit (loss) | 9901 | €8,274 | €52,538 | +€44,264 | +535% |
| Financial charges | 65/66B | €127 | €103 | -€24 | -18.9% |
| Recurring financial charges | 65 | €127 | €103 | -€24 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €8,147 | €52,435 | +€44,288 | +544% |
| Income taxes | 67/77 | €3,388 | €14,843 | +€11,455 | +338% |
| Profit (loss) for the period | 9904 | €4,759 | €37,592 | +€32,833 | +690% |
| Profit (loss) for the period to be appropriated | 9905 | €4,759 | €37,592 | +€32,833 | +690% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.