DECOM: 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.
DECOM
Largest movements
- Current investments +€14,956
up €14,956 (+10.0%), from €150,098 to €165,054
- Tangible fixed assets +€8,852
up €8,852 (+69.7%), from €12,697 to €21,549
- Cash +€2,923
up €2,923 (+165%), from €1,773 to €4,696
mainly Net result for the year (+€26,248) and Depreciation (+€5,387)
- Receivables within one year -€2,167
down €2,167 (-59.1%), from €3,666 to €1,499
- Profit (loss) carried forward +€26,248
up €26,248 (+91.1%), from €28,797 to €55,045
- Gross operating margin +€29,602
up €29,602 (+500%), from €5,923 to €35,525
- Purchases and services -€17,845
down €17,845 (-25.2%), from €70,674 to €52,829
- Turnover +€16,265
up €16,265 (+21.2%), from €76,597 to €92,862
- Taxes +€3,697
up €3,697 (+164%), from €2,259 to €5,956
- Depreciation -€961
down €961 (-15.1%), from €6,348 to €5,387
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 | €169,855 | €194,629 | +€24,774 | +14.6% |
| Fixed assets | 21/28 | €12,697 | €21,549 | +€8,852 | +69.7% |
| Tangible fixed assets | 22/27 | €12,697 | €21,549 | +€8,852 | +69.7% |
| Furniture and vehicles | 24 | €12,697 | €21,549 | +€8,852 | +69.7% |
| Current assets | 29/58 | €157,158 | €173,080 | +€15,922 | +10.1% |
| Amounts receivable within one year | 40/41 | €3,666 | €1,499 | -€2,167 | -59.1% |
| Trade receivables | 40 | €3,666 | €1,499 | -€2,167 | -59.1% |
| Current investments | 50/53 | €150,098 | €165,054 | +€14,956 | +10.0% |
| Cash at bank and in hand | 54/58 | €1,773 | €4,696 | +€2,923 | +165% |
| Deferred charges and accrued income | 490/1 | €1,621 | €1,831 | +€210 | +13.0% |
| Total equity and liabilities | 10/49 | €169,855 | €194,629 | +€24,774 | +14.6% |
| Equity | 10/15 | €162,665 | €188,913 | +€26,248 | +16.1% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Capital | 10 | €18,750 | €18,750 | = | 0.0% |
| Issued capital | 100 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €115,118 | €115,118 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Legal reserve | 130 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €113,243 | €113,243 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,797 | €55,045 | +€26,248 | +91.1% |
| Amounts payable | 17/49 | €7,190 | €5,716 | -€1,474 | -20.5% |
| Amounts payable within one year | 42/48 | €7,190 | €5,716 | -€1,474 | -20.5% |
| Trade debts | 44 | €3,518 | €2,624 | -€894 | -25.4% |
| Suppliers | 440/4 | €3,518 | €2,624 | -€894 | -25.4% |
| Taxes, remuneration and social security | 45 | €3,672 | €3,092 | -€580 | -15.8% |
| Taxes | 450/3 | €3,672 | €2,070 | -€1,602 | -43.6% |
| Remuneration and social security | 454/9 | - | €1,022 | +€1,022 | |
| Turnover | 70 | €76,597 | €92,862 | +€16,265 | +21.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €70,674 | €52,829 | -€17,845 | -25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,348 | €5,387 | -€961 | -15.1% |
| Other operating charges | 640/8 | €1,201 | €1,221 | +€20 | +1.7% |
| Gross operating margin | 9900 | €5,923 | €35,525 | +€29,602 | +500% |
| Operating profit (loss) | 9901 | -€1,626 | €28,917 | +€30,543 | |
| Financial income | 75/76B | €3,275 | €3,429 | +€154 | +4.7% |
| Recurring financial income | 75 | €3,275 | €3,429 | +€154 | +4.7% |
| Financial charges | 65/66B | €487 | €142 | -€345 | -70.8% |
| Recurring financial charges | 65 | €104 | €142 | +€38 | +36.5% |
| Non-recurring financial charges | 66B | €383 | - | -€383 | |
| Profit (loss) for the period before taxes | 9903 | €1,162 | €32,204 | +€31,042 | +2,671% |
| Income taxes | 67/77 | €2,259 | €5,956 | +€3,697 | +164% |
| Profit (loss) for the period | 9904 | -€1,097 | €26,248 | +€27,345 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,097 | €26,248 | +€27,345 |
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 14 October 2026 via checked.be.