DECOLOC: what changed
Two financial 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.
DECOLOC
Largest movements
- Cash +€19,006
up €19,006 (+68.4%), from €27,799 to €46,805
mainly Net result for the year (+€33,379) and Other debts (+€19,056)
- Receivables within one year -€16,445
down €16,445 (-59.2%), from €27,794 to €11,349
of which Trade receivables: -€15,963
- Stocks and contracts -€8,764
down €8,764 (-86.6%), from €10,125 to €1,361
- Tangible fixed assets -€1,712
down €1,712 (-20.5%), from €8,360 to €6,648
- Accrued charges and deferred income -€39,489
no longer reported in 2025 (was €39,489)
- Profit (loss) carried forward +€21,385
no longer reported in 2025 (was -€21,385)
- Other debts +€19,056
up €19,056 (+566%), from €3,369 to €22,425
- Reserves -€8,006
down €8,006 (-36.6%), from €21,860 to €13,854
- Trade debts -€6,215
down €6,215 (-35.9%), from €17,321 to €11,106
- Gross operating margin +€51,923
up €51,923, from -€14,525 to €37,398
- Taxes +€1,386
up €1,386 (+990%), from €140 to €1,526
- Depreciation +€1,353
up €1,353 (+377%), from €359 to €1,712
- Other operating charges -€887
down €887 (-68.9%), from €1,287 to €400
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.
Derived cash bridge
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 | €74,078 | €66,163 | -€7,915 | -10.7% |
| Fixed assets | 21/28 | €8,360 | €6,648 | -€1,712 | -20.5% |
| Tangible fixed assets | 22/27 | €8,360 | €6,648 | -€1,712 | -20.5% |
| Furniture and vehicles | 24 | €8,360 | €6,648 | -€1,712 | -20.5% |
| Current assets | 29/58 | €65,718 | €59,515 | -€6,203 | -9.4% |
| Stocks and contracts in progress | 3 | €10,125 | €1,361 | -€8,764 | -86.6% |
| Stocks | 30/36 | €10,125 | €1,361 | -€8,764 | -86.6% |
| Amounts receivable within one year | 40/41 | €27,794 | €11,349 | -€16,445 | -59.2% |
| Trade receivables | 40 | €27,312 | €11,349 | -€15,963 | -58.4% |
| Other amounts receivable | 41 | €482 | - | -€482 | |
| Cash at bank and in hand | 54/58 | €27,799 | €46,805 | +€19,006 | +68.4% |
| Total equity and liabilities | 10/49 | €74,078 | €66,163 | -€7,915 | -10.7% |
| Equity | 10/15 | €12,875 | €26,254 | +€13,379 | +104% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €21,860 | €13,854 | -€8,006 | -36.6% |
| Distributable reserves | 133 | €21,860 | €13,854 | -€8,006 | -36.6% |
| Profit (loss) carried forward | 14 | -€21,385 | - | +€21,385 | |
| Amounts payable | 17/49 | €61,203 | €39,909 | -€21,294 | -34.8% |
| Amounts payable within one year | 42/48 | €21,714 | €39,909 | +€18,195 | +83.8% |
| Trade debts | 44 | €17,321 | €11,106 | -€6,215 | -35.9% |
| Suppliers | 440/4 | €17,321 | €11,106 | -€6,215 | -35.9% |
| Taxes, remuneration and social security | 45 | €1,024 | €6,378 | +€5,354 | +523% |
| Taxes | 450/3 | €1,024 | €5,841 | +€4,817 | +470% |
| Remuneration and social security | 454/9 | - | €537 | +€537 | |
| Other amounts payable | 47/48 | €3,369 | €22,425 | +€19,056 | +566% |
| Accrued charges and deferred income | 492/3 | €39,489 | - | -€39,489 | |
| Non-recurring operating income | 76A | - | €31,032 | +€31,032 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €359 | €1,712 | +€1,353 | +377% |
| Other operating charges | 640/8 | €1,287 | €400 | -€887 | -68.9% |
| Non-recurring operating charges | 66A | €1,117 | - | -€1,117 | |
| Gross operating margin | 9900 | -€14,525 | €37,398 | +€51,923 | |
| Operating profit (loss) | 9901 | -€17,288 | €35,286 | +€52,574 | |
| Financial charges | 65/66B | €292 | €381 | +€89 | +30.5% |
| Recurring financial charges | 65 | €292 | €381 | +€89 | +30.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,580 | €34,905 | +€52,485 | |
| Income taxes | 67/77 | €140 | €1,526 | +€1,386 | +990% |
| Profit (loss) for the period | 9904 | -€17,720 | €33,379 | +€51,099 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,720 | €33,379 | +€51,099 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.