DECOLI: 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.
DECOLI
Largest movements
- Tangible fixed assets -€7,495
down €7,495 (-5.1%), from €147,062 to €139,568
of which Land and buildings: -€10,965
- Receivables within one year -€3,143
down €3,143 (-6.5%), from €48,155 to €45,012
of which Trade receivables: -€3,093
- Cash +€2,759
up €2,759 (+184.0%), from €1,499 to €4,258
mainly Depreciation (+€36,307) and Other debts (+€10,608)
- Debts after one year -€15,714
down €15,714 (-27.6%), from €56,964 to €41,249
- Other debts +€10,608
up €10,608 (+16.8%), from €63,320 to €73,929
- Profit (loss) carried forward +€7,505
up €7,505 (+15.5%), from -€48,433 to -€40,928
- Current portion of long-term debt -€4,951
down €4,951 (-24.0%), from €20,665 to €15,714
- Accrued charges and deferred income -€4,687
down €4,687 (-100.0%), from €4,687 to €0
- Gross operating margin -€6,160
down €6,160 (-11.2%), from €55,000 to €48,840
- Financial charges -€5,519
down €5,519 (-65.0%), from €8,497 to €2,978
- Depreciation -€4,387
down €4,387 (-10.8%), from €40,694 to €36,307
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 | €202,485 | €194,641 | -€7,844 | -3.9% |
| Fixed assets | 21/28 | €147,062 | €139,568 | -€7,495 | -5.1% |
| Tangible fixed assets | 22/27 | €147,062 | €139,568 | -€7,495 | -5.1% |
| Land and buildings | 22 | €116,788 | €105,823 | -€10,965 | -9.4% |
| Plant, machinery and equipment | 23 | €30,275 | €33,745 | +€3,470 | +11.5% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €55,423 | €55,073 | -€350 | -0.6% |
| Stocks and contracts in progress | 3 | €4,621 | €3,570 | -€1,051 | -22.7% |
| Stocks | 30/36 | €4,621 | €3,570 | -€1,051 | -22.7% |
| Amounts receivable within one year | 40/41 | €48,155 | €45,012 | -€3,143 | -6.5% |
| Trade receivables | 40 | €48,105 | €45,012 | -€3,093 | -6.4% |
| Other amounts receivable | 41 | €50 | €0 | -€50 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,499 | €4,258 | +€2,759 | +184.0% |
| Deferred charges and accrued income | 490/1 | €1,149 | €2,234 | +€1,085 | +94.5% |
| Total equity and liabilities | 10/49 | €202,485 | €194,641 | -€7,844 | -3.9% |
| Equity | 10/15 | €51,567 | €59,072 | +€7,505 | +14.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,433 | -€40,928 | +€7,505 | +15.5% |
| Amounts payable | 17/49 | €150,918 | €135,569 | -€15,349 | -10.2% |
| Amounts payable after more than one year | 17 | €56,964 | €41,249 | -€15,714 | -27.6% |
| Financial debts | 170/4 | €56,964 | €41,249 | -€15,714 | -27.6% |
| Amounts payable within one year | 42/48 | €89,268 | €94,320 | +€5,052 | +5.7% |
| Current portion of amounts payable after more than one year | 42 | €20,665 | €15,714 | -€4,951 | -24.0% |
| Trade debts | 44 | €1,382 | €910 | -€473 | -34.2% |
| Suppliers | 440/4 | €1,382 | €910 | -€473 | -34.2% |
| Taxes, remuneration and social security | 45 | €3,900 | €3,767 | -€133 | -3.4% |
| Taxes | 450/3 | €2,700 | €3,767 | +€1,067 | +39.5% |
| Remuneration and social security | 454/9 | €1,200 | €0 | -€1,200 | -100.0% |
| Other amounts payable | 47/48 | €63,320 | €73,929 | +€10,608 | +16.8% |
| Accrued charges and deferred income | 492/3 | €4,687 | €0 | -€4,687 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,694 | €36,307 | -€4,387 | -10.8% |
| Other operating charges | 640/8 | €1,858 | €1,917 | +€58 | +3.1% |
| Gross operating margin | 9900 | €55,000 | €48,840 | -€6,160 | -11.2% |
| Operating profit (loss) | 9901 | €12,448 | €10,617 | -€1,831 | -14.7% |
| Financial income | 75/76B | €1 | €9 | +€8 | +1181.4% |
| Recurring financial income | 75 | €1 | €9 | +€8 | +1181.4% |
| Financial charges | 65/66B | €8,497 | €2,978 | -€5,519 | -65.0% |
| Recurring financial charges | 65 | €8,497 | €2,978 | -€5,519 | -65.0% |
| Profit (loss) for the period before taxes | 9903 | €3,952 | €7,648 | +€3,696 | +93.5% |
| Income taxes | 67/77 | €169 | €143 | -€27 | -15.7% |
| Profit (loss) for the period | 9904 | €3,782 | €7,505 | +€3,723 | +98.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,782 | €7,505 | +€3,723 | +98.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.