DECOGES: 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.
What changed
DECOGES
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.1m
2024 · €1.0m+€75,534
Equity
€4.2m
2024 · €3.1m+€1.1m
Cash
€380,925
2024 · €2.4m-€2.0m
Balance sheet total
€11.4m
2024 · €11.2m+€204,667
Largest movements
Assets
- Current investments +€2.5m
new in 2025: €2.5m
- Cash -€2.0m
down €2.0m (-84.1%), from €2.4m to €380,925
mainly Current investments (-€2.5m) and Other debts (-€2.0m)
- Tangible fixed assets -€210,985
down €210,985 (-3.7%), from €5.7m to €5.5m
of which Land and buildings: -€280,243
Equity and liabilities
- Other debts -€2.0m
down €2.0m (-56.5%), from €3.6m to €1.6m
- Debts after one year +€1.3m
up €1.3m (+34.9%), from €3.8m to €5.1m
of which Other amounts payable: +€1.6m
- Profit (loss) carried forward +€675,701
up €675,701 (+60.3%), from €1.1m to €1.8m
- Reserves +€424,827
up €424,827 (+22.1%), from €1.9m to €2.3m
of which Tax-exempt reserves: +€340,627
- Tax, wage and social debts -€155,683
down €155,683 (-75.8%), from €205,327 to €49,645
of which Taxes: -€157,286
Income statement
- Other operating income +€177,946
up €177,946 (+10.9%), from €1.6m to €1.8m
- Turnover -€121,615
down €121,615 (-14.2%), from €855,015 to €733,400
- Financial income +€65,104
up €65,104 (+541.7%), from €12,018 to €77,122
of which Financial income: +€65,104
- Financial charges +€50,176
up €50,176 (+35.1%), from €142,961 to €193,137
of which Financial charges: +€50,176
- Services and other goods -€38,882
down €38,882 (-9.0%), from €430,039 to €391,157
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.
Result 2024
€1.0m
Turnover
-€121,615
Other operating income
+€177,946
Services and other goods
+€38,882
Staff costs
-€6,537
Depreciation
-€11,600
Other operating charges
-€1,781
Financial income
+€65,104
Financial charges
-€50,176
Taxes
-€14,689
Result 2025
€1.1m
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.
From operations
-€697,480
Investment
-€2.6m
Financing
+€1.3m
Cash 2024
€2.4m
From operations (derived)
-€697,480
Net result for the year
+€1.1m
Depreciation
+€308,074
Receivables within one year
+€35,759
Deferred charges and accrued income
+€28,926
Trade debts
-€4,740
Tax, wage and social debts
-€155,683
Other debts
-€2.0m
Accrued charges and deferred income
+€22,777
Investment (derived)
-€2.6m
Investment in fixed assets (net)
-€97,089
Current investments
-€2.5m
Financing
+€1.3m
Debts after one year
+€1.3m
Current portion of long-term debt
-€40,000
Cash 2025
€380,925
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,202,576 | €11,407,243 | +€204,667 | +1.8% |
| Fixed assets | 21/28 | €8,409,736 | €8,198,750 | -€210,985 | -2.5% |
| Tangible fixed assets | 22/27 | €5,690,570 | €5,479,585 | -€210,985 | -3.7% |
| Land and buildings | 22 | €5,616,635 | €5,336,392 | -€280,243 | -5.0% |
| Plant, machinery and equipment | 23 | - | €3,582 | +€3,582 | |
| Furniture and vehicles | 24 | €73,935 | €139,611 | +€65,676 | +88.8% |
| Financial fixed assets | 28 | €2,719,166 | €2,719,166 | = | 0.0% |
| Affiliated companies | 280/1 | €2,718,648 | €2,718,648 | = | 0.0% |
| Participating interests | 280 | €2,718,648 | €2,718,648 | = | 0.0% |
| Other financial fixed assets | 284/8 | €517 | €517 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €517 | €517 | = | 0.0% |
| Current assets | 29/58 | €2,792,841 | €3,208,493 | +€415,652 | +14.9% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €291,690 | €255,931 | -€35,759 | -12.3% |
| Trade receivables | 40 | €288,203 | €255,931 | -€32,273 | -11.2% |
| Other amounts receivable | 41 | €3,486 | €0 | -€3,486 | -100.0% |
| Current investments | 50/53 | - | €2,500,000 | +€2.5m | |
| Other investments | 51/53 | - | €2,500,000 | +€2.5m | |
| Cash at bank and in hand | 54/58 | €2,400,589 | €380,925 | -€2.0m | -84.1% |
| Deferred charges and accrued income | 490/1 | €100,562 | €71,637 | -€28,926 | -28.8% |
| Total equity and liabilities | 10/49 | €11,202,576 | €11,407,243 | +€204,667 | +1.8% |
| Equity | 10/15 | €3,101,724 | €4,202,251 | +€1.1m | +35.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €1,919,136 | €2,343,962 | +€424,827 | +22.1% |
| Non-distributable reserves | 130/1 | €74,500 | €74,500 | = | 0.0% |
| Legal reserve | 130 | €74,500 | €74,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,347,200 | €1,687,827 | +€340,627 | +25.3% |
| Distributable reserves | 133 | €497,436 | €581,636 | +€84,200 | +16.9% |
| Profit (loss) carried forward | 14 | €1,121,088 | €1,796,789 | +€675,701 | +60.3% |
| Amounts payable | 17/49 | €8,100,852 | €7,204,992 | -€895,861 | -11.1% |
| Amounts payable after more than one year | 17 | €3,772,932 | €5,087,837 | +€1.3m | +34.9% |
| Financial debts | 170/4 | €1,420,000 | €1,180,000 | -€240,000 | -16.9% |
| Credit institutions | 173 | €1,420,000 | €1,180,000 | -€240,000 | -16.9% |
| Other amounts payable | 178/9 | €2,352,932 | €3,907,837 | +€1.6m | +66.1% |
| Amounts payable within one year | 42/48 | €4,104,965 | €1,871,422 | -€2.2m | -54.4% |
| Current portion of amounts payable after more than one year | 42 | €280,000 | €240,000 | -€40,000 | -14.3% |
| Trade debts | 44 | €18,688 | €13,947 | -€4,740 | -25.4% |
| Suppliers | 440/4 | €18,688 | €13,947 | -€4,740 | -25.4% |
| Taxes, remuneration and social security | 45 | €205,327 | €49,645 | -€155,683 | -75.8% |
| Taxes | 450/3 | €191,310 | €34,024 | -€157,286 | -82.2% |
| Remuneration and social security | 454/9 | €14,017 | €15,620 | +€1,603 | +11.4% |
| Other amounts payable | 47/48 | €3,600,950 | €1,567,830 | -€2.0m | -56.5% |
| Accrued charges and deferred income | 492/3 | €222,956 | €245,733 | +€22,777 | +10.2% |
| Operating income | 70/76A | €2,495,039 | €2,551,370 | +€56,331 | +2.3% |
| Turnover | 70 | €855,015 | €733,400 | -€121,615 | -14.2% |
| Other operating income | 74 | €1,640,024 | €1,817,970 | +€177,946 | +10.9% |
| Operating charges | 60/66A | €973,557 | €954,593 | -€18,964 | -1.9% |
| Services and other goods | 61 | €430,039 | €391,157 | -€38,882 | -9.0% |
| Remuneration, social security and pensions | 62 | €105,133 | €111,669 | +€6,537 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €296,474 | €308,074 | +€11,600 | +3.9% |
| Other operating charges | 640/8 | €141,912 | €143,692 | +€1,781 | +1.3% |
| Operating profit (loss) | 9901 | €1,521,482 | €1,596,776 | +€75,295 | +4.9% |
| Financial income | 75/76B | €12,018 | €77,122 | +€65,104 | +541.7% |
| Recurring financial income | 75 | €12,018 | €77,122 | +€65,104 | +541.7% |
| Income from financial fixed assets | 750 | €0 | - | = | |
| Income from current assets | 751 | €0 | €48,561 | +€48,561 | |
| Other financial income | 752/9 | €12,018 | €28,561 | +€16,543 | +137.7% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €142,961 | €193,137 | +€50,176 | +35.1% |
| Recurring financial charges | 65 | €142,961 | €193,137 | +€50,176 | +35.1% |
| Debt charges | 650 | €142,486 | €192,539 | +€50,053 | +35.1% |
| Other financial charges | 652/9 | €475 | €598 | +€123 | +25.8% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €1,390,538 | €1,480,761 | +€90,223 | +6.5% |
| Income taxes | 67/77 | €365,545 | €380,234 | +€14,689 | +4.0% |
| Taxes | 670/3 | €365,545 | €380,234 | +€14,689 | +4.0% |
| Profit (loss) for the period | 9904 | €1,024,993 | €1,100,527 | +€75,534 | +7.4% |
| Transfer from tax-exempt reserves | 789 | €67,360 | €84,200 | +€16,840 | +25.0% |
| Transfer to tax-exempt reserves | 689 | €294,700 | €424,827 | +€130,127 | +44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €797,653 | €759,901 | -€37,752 | -4.7% |
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 1 October 2026 via checked.be.