DECOLOT: 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.
DECOLOT
Largest movements
- Current investments -€125,000
down €125,000 (-100.0%), from €125,000 to €0
- Tangible fixed assets +€77,127
up €77,127 (+67.2%), from €114,787 to €191,914
of which Furniture and vehicles: +€93,383
- Receivables within one year -€53,124
down €53,124 (-94.1%), from €56,466 to €3,342
of which Trade receivables: -€40,918
- Profit (loss) carried forward -€65,386
down €65,386, from €0 to -€65,386
- Debts after one year -€18,147
down €18,147 (-14.6%), from €124,027 to €105,880
- Other debts -€15,876
down €15,876 (-93.9%), from €16,914 to €1,039
- Tax, wage and social debts -€5,204
down €5,204 (-99.5%), from €5,231 to €27
- Gross operating margin -€134,922
down €134,922, from €105,963 to -€28,960
- Taxes -€23,595
down €23,595 (-98.6%), from €23,928 to €334
- Depreciation +€15,087
up €15,087 (+82.9%), from €18,209 to €33,296
- Financial income +€3,957
up €3,957 (+682.7%), from €580 to €4,537
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 | €429,158 | €324,587 | -€104,571 | -24.4% |
| Fixed assets | 21/28 | €114,787 | €191,914 | +€77,127 | +67.2% |
| Tangible fixed assets | 22/27 | €114,787 | €191,914 | +€77,127 | +67.2% |
| Land and buildings | 22 | €109,276 | €93,020 | -€16,256 | -14.9% |
| Furniture and vehicles | 24 | €5,511 | €98,894 | +€93,383 | +1694.4% |
| Current assets | 29/58 | €314,371 | €132,673 | -€181,698 | -57.8% |
| Amounts receivable within one year | 40/41 | €56,466 | €3,342 | -€53,124 | -94.1% |
| Trade receivables | 40 | €42,317 | €1,399 | -€40,918 | -96.7% |
| Other amounts receivable | 41 | €14,149 | €1,943 | -€12,207 | -86.3% |
| Current investments | 50/53 | €125,000 | €0 | -€125,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €131,927 | €128,355 | -€3,573 | -2.7% |
| Deferred charges and accrued income | 490/1 | €977 | €977 | -€1 | -0.1% |
| Total equity and liabilities | 10/49 | €429,158 | €324,587 | -€104,571 | -24.4% |
| Equity | 10/15 | €263,188 | €197,802 | -€65,386 | -24.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €256,988 | €256,988 | = | 0.0% |
| Distributable reserves | 133 | €256,988 | €256,988 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€65,386 | -€65,386 | |
| Amounts payable | 17/49 | €165,971 | €126,785 | -€39,185 | -23.6% |
| Amounts payable after more than one year | 17 | €124,027 | €105,880 | -€18,147 | -14.6% |
| Financial debts | 170/4 | €124,027 | €105,880 | -€18,147 | -14.6% |
| Amounts payable within one year | 42/48 | €41,944 | €20,905 | -€21,038 | -50.2% |
| Current portion of amounts payable after more than one year | 42 | €17,510 | €18,147 | +€637 | +3.6% |
| Trade debts | 44 | €2,288 | €1,693 | -€595 | -26.0% |
| Suppliers | 440/4 | €2,288 | €1,693 | -€595 | -26.0% |
| Taxes, remuneration and social security | 45 | €5,231 | €27 | -€5,204 | -99.5% |
| Taxes | 450/3 | €5,231 | €27 | -€5,204 | -99.5% |
| Other amounts payable | 47/48 | €16,914 | €1,039 | -€15,876 | -93.9% |
| Non-recurring operating income | 76A | - | €13,917 | +€13,917 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,209 | €33,296 | +€15,087 | +82.9% |
| Other operating charges | 640/8 | €2,426 | €2,422 | -€4 | -0.2% |
| Non-recurring operating charges | 66A | €66 | €0 | -€66 | -100.0% |
| Gross operating margin | 9900 | €105,963 | -€28,960 | -€134,922 | |
| Operating profit (loss) | 9901 | €85,262 | -€64,678 | -€149,939 | |
| Financial income | 75/76B | €580 | €4,537 | +€3,957 | +682.7% |
| Recurring financial income | 75 | €580 | €4,537 | +€3,957 | +682.7% |
| Financial charges | 65/66B | €5,537 | €4,912 | -€625 | -11.3% |
| Recurring financial charges | 65 | €5,537 | €4,912 | -€625 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €80,305 | -€65,052 | -€145,357 | |
| Income taxes | 67/77 | €23,928 | €334 | -€23,595 | -98.6% |
| Profit (loss) for the period | 9904 | €56,376 | -€65,386 | -€121,762 | |
| Profit (loss) for the period to be appropriated | 9905 | €56,376 | -€65,386 | -€121,762 |
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 12 October 2026 via checked.be.