DECOLTAFRAMO: 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.
DECOLTAFRAMO
Largest movements
- Receivables within one year -€63,044
down €63,044 (-19.3%), from €327,218 to €264,174
of which Trade receivables: -€63,659
- Other debts -€26,064
down €26,064 (-32.9%), from €79,265 to €53,201
- Debts after one year -€25,307
down €25,307 (-37.1%), from €68,229 to €42,922
- Trade debts -€14,251
down €14,251 (-15.6%), from €91,239 to €76,988
- Current portion of long-term debt +€9,331
up €9,331 (+82.3%), from €11,340 to €20,670
- Tax, wage and social debts -€7,997
down €7,997 (-51.2%), from €15,628 to €7,631
of which Remuneration and social security: -€8,272
- Financial income -€100,156
down €100,156 (-99.6%), from €100,582 to €426
of which Non-recurring financial income: -€100,258
- Staff costs -€50,298
no longer reported in 2025 (was €50,298)
- Financial charges -€27,136
down €27,136 (-72.3%), from €37,521 to €10,385
of which Financial charges: -€20,047
- Gross operating margin +€16,009
up €16,009 (+2005.2%), from €798 to €16,807
- Other operating charges -€6,532
down €6,532 (-58.0%), from €11,252 to €4,721
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 | €332,528 | €268,889 | -€63,639 | -19.1% |
| Fixed assets | 21/28 | €250 | €200 | -€50 | -20.0% |
| Financial fixed assets | 28 | €250 | €200 | -€50 | -20.0% |
| Current assets | 29/58 | €332,278 | €268,689 | -€63,589 | -19.1% |
| Amounts receivable within one year | 40/41 | €327,218 | €264,174 | -€63,044 | -19.3% |
| Trade receivables | 40 | €327,191 | €263,533 | -€63,659 | -19.5% |
| Other amounts receivable | 41 | €27 | €642 | +€614 | +2258.8% |
| Cash at bank and in hand | 54/58 | €276 | €3,012 | +€2,736 | +991.7% |
| Deferred charges and accrued income | 490/1 | €4,784 | €1,503 | -€3,281 | -68.6% |
| Total equity and liabilities | 10/49 | €332,528 | €268,889 | -€63,639 | -19.1% |
| Equity | 10/15 | €66,828 | €67,478 | +€649 | +1.0% |
| Contributions | 10/11 | €46,550 | €46,550 | = | 0.0% |
| Capital | 10 | €46,550 | €46,550 | = | 0.0% |
| Issued capital | 100 | €58,550 | €58,550 | = | 0.0% |
| Uncalled capital | 101 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €1,435 | €1,467 | +€32 | +2.3% |
| Non-distributable reserves | 130/1 | €1,435 | €1,467 | +€32 | +2.3% |
| Legal reserve | 130 | €1,435 | €1,467 | +€32 | +2.3% |
| Profit (loss) carried forward | 14 | €18,844 | €19,461 | +€617 | +3.3% |
| Amounts payable | 17/49 | €265,700 | €201,412 | -€64,288 | -24.2% |
| Amounts payable after more than one year | 17 | €68,229 | €42,922 | -€25,307 | -37.1% |
| Financial debts | 170/4 | €68,229 | €42,922 | -€25,307 | -37.1% |
| Amounts payable within one year | 42/48 | €197,471 | €158,490 | -€38,981 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €11,340 | €20,670 | +€9,331 | +82.3% |
| Trade debts | 44 | €91,239 | €76,988 | -€14,251 | -15.6% |
| Suppliers | 440/4 | €91,239 | €76,988 | -€14,251 | -15.6% |
| Taxes, remuneration and social security | 45 | €15,628 | €7,631 | -€7,997 | -51.2% |
| Taxes | 450/3 | €4 | €280 | +€275 | +6342.9% |
| Remuneration and social security | 454/9 | €15,623 | €7,351 | -€8,272 | -52.9% |
| Other amounts payable | 47/48 | €79,265 | €53,201 | -€26,064 | -32.9% |
| Remuneration, social security and pensions | 62 | €50,298 | - | -€50,298 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €418 | - | -€418 | |
| Other operating charges | 640/8 | €11,252 | €4,721 | -€6,532 | -58.0% |
| Gross operating margin | 9900 | €798 | €16,807 | +€16,009 | +2005.2% |
| Operating profit (loss) | 9901 | -€61,170 | €12,087 | +€73,257 | |
| Financial income | 75/76B | €100,582 | €426 | -€100,156 | -99.6% |
| Recurring financial income | 75 | €324 | €426 | +€102 | +31.5% |
| Non-recurring financial income | 76B | €100,258 | - | -€100,258 | |
| Financial charges | 65/66B | €37,521 | €10,385 | -€27,136 | -72.3% |
| Recurring financial charges | 65 | €30,432 | €10,385 | -€20,047 | -65.9% |
| Non-recurring financial charges | 66B | €7,089 | - | -€7,089 | |
| Profit (loss) for the period before taxes | 9903 | €1,891 | €2,128 | +€237 | +12.5% |
| Income taxes | 67/77 | - | €1,479 | +€1,479 | |
| Profit (loss) for the period | 9904 | €1,891 | €649 | -€1,242 | -65.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,891 | €649 | -€1,242 | -65.7% |
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 10 October 2026 via checked.be.