DECOGIDS: 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.
DECOGIDS
Largest movements
- Cash +€40,059
up €40,059 (+14.0%), from €286,340 to €326,399
mainly Depreciation (+€36,463) and Net result for the year (+€35,228)
- Tangible fixed assets -€29,705
down €29,705 (-34.3%), from €86,570 to €56,865
of which Plant, machinery and equipment: -€18,884
- Reserves +€34,264
up €34,264 (+7.8%), from €441,271 to €475,536
of which Distributable reserves: +€36,000
- Tax, wage and social debts -€12,837
down €12,837 (-62.6%), from €20,516 to €7,679
of which Remuneration and social security: -€9,384
- Advances received -€10,000
no longer reported in 2025 (was €10,000)
- Trade debts +€9,891
up €9,891 (+237.4%), from €4,167 to €14,059
- Gross operating margin +€8,219
up €8,219 (+2.6%), from €315,714 to €323,932
- Financial income -€4,651
down €4,651 (-50.8%), from €9,148 to €4,497
of which Non-recurring financial income: -€4,132
- Staff costs +€3,656
up €3,656 (+1.6%), from €221,745 to €225,401
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 | €564,198 | €577,316 | +€13,118 | +2.3% |
| Fixed assets | 21/28 | €87,860 | €58,155 | -€29,705 | -33.8% |
| Tangible fixed assets | 22/27 | €86,570 | €56,865 | -€29,705 | -34.3% |
| Land and buildings | 22 | €781 | €699 | -€82 | -10.5% |
| Plant, machinery and equipment | 23 | €43,876 | €24,992 | -€18,884 | -43.0% |
| Furniture and vehicles | 24 | €41,913 | €31,174 | -€10,739 | -25.6% |
| Financial fixed assets | 28 | €1,290 | €1,290 | = | 0.0% |
| Current assets | 29/58 | €476,338 | €519,161 | +€42,823 | +9.0% |
| Stocks and contracts in progress | 3 | €124,027 | €123,229 | -€798 | -0.6% |
| Stocks | 30/36 | €124,027 | €115,229 | -€8,798 | -7.1% |
| Contracts in progress | 37 | - | €8,000 | +€8,000 | |
| Amounts receivable within one year | 40/41 | €57,945 | €61,033 | +€3,088 | +5.3% |
| Trade receivables | 40 | €57,945 | €58,395 | +€450 | +0.8% |
| Other amounts receivable | 41 | - | €2,638 | +€2,638 | |
| Cash at bank and in hand | 54/58 | €286,340 | €326,399 | +€40,059 | +14.0% |
| Deferred charges and accrued income | 490/1 | €8,026 | €8,500 | +€474 | +5.9% |
| Total equity and liabilities | 10/49 | €564,198 | €577,316 | +€13,118 | +2.3% |
| Equity | 10/15 | €462,615 | €497,842 | +€35,228 | +7.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €441,271 | €475,536 | +€34,264 | +7.8% |
| Tax-exempt reserves | 132 | €84,111 | €82,376 | -€1,736 | -2.1% |
| Distributable reserves | 133 | €357,160 | €393,160 | +€36,000 | +10.1% |
| Profit (loss) carried forward | 14 | €2,743 | €3,706 | +€963 | +35.1% |
| Amounts payable | 17/49 | €101,583 | €79,474 | -€22,109 | -21.8% |
| Amounts payable after more than one year | 17 | €857 | - | -€857 | |
| Financial debts | 170/4 | €857 | - | -€857 | |
| Amounts payable within one year | 42/48 | €99,557 | €76,891 | -€22,666 | -22.8% |
| Current portion of amounts payable after more than one year | 42 | €5,107 | €857 | -€4,250 | -83.2% |
| Trade debts | 44 | €4,167 | €14,059 | +€9,891 | +237.4% |
| Suppliers | 440/4 | €4,167 | €14,059 | +€9,891 | +237.4% |
| Advances received on contracts in progress | 46 | €10,000 | - | -€10,000 | |
| Taxes, remuneration and social security | 45 | €20,516 | €7,679 | -€12,837 | -62.6% |
| Taxes | 450/3 | €10,680 | €7,227 | -€3,453 | -32.3% |
| Remuneration and social security | 454/9 | €9,836 | €452 | -€9,384 | -95.4% |
| Other amounts payable | 47/48 | €59,767 | €54,296 | -€5,470 | -9.2% |
| Accrued charges and deferred income | 492/3 | €1,169 | €2,583 | +€1,414 | +121.0% |
| Remuneration, social security and pensions | 62 | €221,745 | €225,401 | +€3,656 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,194 | €36,463 | +€269 | +0.7% |
| Other operating charges | 640/8 | €4,739 | €4,487 | -€252 | -5.3% |
| Gross operating margin | 9900 | €315,714 | €323,932 | +€8,219 | +2.6% |
| Operating profit (loss) | 9901 | €53,036 | €57,581 | +€4,546 | +8.6% |
| Financial income | 75/76B | €9,148 | €4,497 | -€4,651 | -50.8% |
| Recurring financial income | 75 | €5,015 | €4,497 | -€518 | -10.3% |
| Non-recurring financial income | 76B | €4,132 | - | -€4,132 | |
| Financial charges | 65/66B | €9,319 | €11,826 | +€2,507 | +26.9% |
| Recurring financial charges | 65 | €9,319 | €11,826 | +€2,507 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | €52,864 | €50,253 | -€2,612 | -4.9% |
| Income taxes | 67/77 | €15,642 | €15,025 | -€617 | -3.9% |
| Profit (loss) for the period | 9904 | €37,223 | €35,228 | -€1,995 | -5.4% |
| Transfer from tax-exempt reserves | 789 | €1,736 | €1,736 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,958 | €36,963 | -€1,995 | -5.1% |
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 6 October 2026 via checked.be.