DECOLARA: 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.
DECOLARA
Largest movements
- Cash +€57,166
up €57,166 (+37.7%), from €151,677 to €208,843
mainly Depreciation (+€47,534) and Net result for the year (+€39,257)
- Tangible fixed assets -€33,468
down €33,468 (-4.2%), from €804,625 to €771,158
of which Land and buildings: -€30,420
- Reserves +€38,424
up €38,424 (+31.2%), from €123,129 to €161,553
- Debts after one year -€32,353
down €32,353 (-7.5%), from €431,372 to €399,020
- Accrued charges and deferred income +€12,649
new in 2025: €12,649
- Gross operating margin -€9,721
down €9,721 (-8.3%), from €117,607 to €107,885
- Financial charges +€4,608
up €4,608 (+31.9%), from €14,466 to €19,074
- Depreciation +€1,481
up €1,481 (+3.2%), from €46,053 to €47,534
- Staff costs -€1,331
no longer reported in 2025 (was €1,331)
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 | €977,651 | €994,417 | +€16,766 | +1.7% |
| Fixed assets | 21/28 | €804,625 | €771,158 | -€33,468 | -4.2% |
| Tangible fixed assets | 22/27 | €804,625 | €771,158 | -€33,468 | -4.2% |
| Land and buildings | 22 | €747,575 | €717,155 | -€30,420 | -4.1% |
| Plant, machinery and equipment | 23 | €1,198 | €682 | -€516 | -43.0% |
| Furniture and vehicles | 24 | €55,852 | €53,320 | -€2,532 | -4.5% |
| Current assets | 29/58 | €173,026 | €223,260 | +€50,234 | +29.0% |
| Amounts receivable within one year | 40/41 | €21,349 | €14,417 | -€6,932 | -32.5% |
| Trade receivables | 40 | €21,349 | €14,417 | -€6,932 | -32.5% |
| Cash at bank and in hand | 54/58 | €151,677 | €208,843 | +€57,166 | +37.7% |
| Total equity and liabilities | 10/49 | €977,651 | €994,417 | +€16,766 | +1.7% |
| Equity | 10/15 | €173,129 | €211,553 | +€38,424 | +22.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €123,129 | €161,553 | +€38,424 | +31.2% |
| Distributable reserves | 133 | €123,129 | €161,553 | +€38,424 | +31.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €804,522 | €782,864 | -€21,658 | -2.7% |
| Amounts payable after more than one year | 17 | €431,372 | €399,020 | -€32,353 | -7.5% |
| Financial debts | 170/4 | €431,372 | €399,020 | -€32,353 | -7.5% |
| Amounts payable within one year | 42/48 | €373,149 | €371,196 | -€1,953 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €32,353 | €32,353 | = | 0.0% |
| Financial debts | 43 | €5,311 | €0 | -€5,311 | -100.0% |
| Credit institutions | 430/8 | €5,311 | €0 | -€5,311 | -100.0% |
| Trade debts | 44 | €78 | €1,500 | +€1,422 | +1823.1% |
| Suppliers | 440/4 | €78 | €1,500 | +€1,422 | +1823.1% |
| Taxes, remuneration and social security | 45 | €4,127 | €1,818 | -€2,308 | -55.9% |
| Taxes | 450/3 | €4,127 | €1,818 | -€2,308 | -55.9% |
| Other amounts payable | 47/48 | €331,281 | €335,525 | +€4,244 | +1.3% |
| Accrued charges and deferred income | 492/3 | - | €12,649 | +€12,649 | |
| Remuneration, social security and pensions | 62 | €1,331 | - | -€1,331 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,053 | €47,534 | +€1,481 | +3.2% |
| Other operating charges | 640/8 | €939 | €1,961 | +€1,022 | +108.9% |
| Gross operating margin | 9900 | €117,607 | €107,885 | -€9,721 | -8.3% |
| Operating profit (loss) | 9901 | €69,284 | €58,391 | -€10,894 | -15.7% |
| Financial charges | 65/66B | €14,466 | €19,074 | +€4,608 | +31.9% |
| Recurring financial charges | 65 | €14,466 | €19,074 | +€4,608 | +31.9% |
| Profit (loss) for the period before taxes | 9903 | €54,818 | €39,317 | -€15,502 | -28.3% |
| Income taxes | 67/77 | -€57 | €60 | +€117 | |
| Profit (loss) for the period | 9904 | €54,876 | €39,257 | -€15,619 | -28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,876 | €39,257 | -€15,619 | -28.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.