DECOLAIN: 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.
DECOLAIN
Largest movements
- Cash +€20,310
up €20,310 (+239.9%), from €8,466 to €28,776
mainly Net result for the year (+€26,696) and Other debts (+€26,000)
- Receivables within one year +€16,473
up €16,473 (+10.4%), from €157,773 to €174,246
of which Other amounts receivable: +€14,580
- Other debts +€26,000
new in 2025: €26,000
- Tax, wage and social debts +€9,078
up €9,078 (+78.0%), from €11,632 to €20,711
of which Taxes: +€6,878
- Gross operating margin +€15,110
up €15,110 (+96.9%), from €15,594 to €30,704
- Taxes +€4,213
up €4,213 (+63.4%), from €6,641 to €10,855
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 | €176,085 | €212,782 | +€36,696 | +20.8% |
| Current assets | 29/58 | €176,085 | €212,782 | +€36,696 | +20.8% |
| Amounts receivable within one year | 40/41 | €157,773 | €174,246 | +€16,473 | +10.4% |
| Trade receivables | 40 | €255 | €2,148 | +€1,893 | +742.7% |
| Other amounts receivable | 41 | €157,518 | €172,097 | +€14,580 | +9.3% |
| Cash at bank and in hand | 54/58 | €8,466 | €28,776 | +€20,310 | +239.9% |
| Deferred charges and accrued income | 490/1 | €9,846 | €9,760 | -€86 | -0.9% |
| Total equity and liabilities | 10/49 | €176,085 | €212,782 | +€36,696 | +20.8% |
| Equity | 10/15 | €159,776 | €160,472 | +€696 | +0.4% |
| Contributions | 10/11 | €20,300 | €20,300 | = | 0.0% |
| Reserves | 13 | €139,040 | €139,640 | +€600 | +0.4% |
| Distributable reserves | 133 | €139,040 | €139,640 | +€600 | +0.4% |
| Profit (loss) carried forward | 14 | €436 | €532 | +€96 | +22.1% |
| Amounts payable | 17/49 | €16,309 | €52,310 | +€36,000 | +220.7% |
| Amounts payable within one year | 42/48 | €16,309 | €52,310 | +€36,000 | +220.7% |
| Financial debts | 43 | €2,648 | €3,421 | +€773 | +29.2% |
| Credit institutions | 430/8 | €2,648 | €3,421 | +€773 | +29.2% |
| Trade debts | 44 | €2,029 | €2,178 | +€149 | +7.3% |
| Suppliers | 440/4 | €2,029 | €2,178 | +€149 | +7.3% |
| Taxes, remuneration and social security | 45 | €11,632 | €20,711 | +€9,078 | +78.0% |
| Taxes | 450/3 | €11,632 | €18,511 | +€6,878 | +59.1% |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Other amounts payable | 47/48 | - | €26,000 | +€26,000 | |
| Non-recurring operating income | 76A | €7,141 | €0 | -€7,141 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,315 | €1,080 | -€234 | -17.8% |
| Gross operating margin | 9900 | €15,594 | €30,704 | +€15,110 | +96.9% |
| Operating profit (loss) | 9901 | €14,279 | €29,624 | +€15,344 | +107.5% |
| Financial income | 75/76B | €8,896 | €8,770 | -€125 | -1.4% |
| Recurring financial income | 75 | €8,896 | €8,770 | -€125 | -1.4% |
| Financial charges | 65/66B | €816 | €843 | +€27 | +3.3% |
| Recurring financial charges | 65 | €816 | €843 | +€27 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €22,359 | €37,551 | +€15,192 | +67.9% |
| Income taxes | 67/77 | €6,641 | €10,855 | +€4,213 | +63.4% |
| Profit (loss) for the period | 9904 | €15,718 | €26,696 | +€10,978 | +69.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,718 | €26,696 | +€10,978 | +69.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.