Decoma: 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.
Decoma
Largest movements
- Receivables within one year -€7,612
down €7,612 (-100.0%), from €7,612 to €0
of which Other amounts receivable: -€5,219
- Cash -€2,509
down €2,509 (-100.0%), from €2,509 to €0
mainly Other debts (-€20,000) and Net result for the year (-€5,012)
- Other debts -€20,000
down €20,000 (-6.5%), from €305,424 to €285,424
- Short-term financial debts +€14,317
up €14,317, from €0 to €14,317
- Profit (loss) carried forward -€5,012
down €5,012 (-1.2%), from -€418,890 to -€423,902
- Accrued charges and deferred income +€490
up €490 (+3.7%), from €13,066 to €13,555
- Write-downs +€526,342
up €526,342, from -€526,342 to €0
- Financial charges -€511,072
down €511,072 (-99.7%), from €512,648 to €1,576
- Gross operating margin +€8,825
up €8,825 (+74.3%), from -€11,873 to -€3,049
- Other operating charges -€4,997
down €4,997 (-92.8%), from €5,384 to €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.
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 | €10,121 | €0 | -€10,121 | -100.0% |
| Current assets | 29/58 | €10,121 | €0 | -€10,121 | -100.0% |
| Amounts receivable within one year | 40/41 | €7,612 | €0 | -€7,612 | -100.0% |
| Trade receivables | 40 | €2,393 | €0 | -€2,393 | -100.0% |
| Other amounts receivable | 41 | €5,219 | €0 | -€5,219 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,509 | €0 | -€2,509 | -100.0% |
| Total equity and liabilities | 10/49 | €10,121 | €0 | -€10,121 | -100.0% |
| Equity | 10/15 | -€310,684 | -€315,696 | -€5,012 | -1.6% |
| Contributions | 10/11 | €92,960 | €92,960 | = | 0.0% |
| Reserves | 13 | €15,246 | €15,246 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,296 | €9,296 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,296 | €9,296 | = | 0.0% |
| Distributable reserves | 133 | €5,950 | €5,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€418,890 | -€423,902 | -€5,012 | -1.2% |
| Amounts payable | 17/49 | €320,804 | €315,696 | -€5,108 | -1.6% |
| Amounts payable within one year | 42/48 | €307,739 | €302,141 | -€5,598 | -1.8% |
| Financial debts | 43 | €0 | €14,317 | +€14,317 | |
| Credit institutions | 430/8 | €0 | €14,317 | +€14,317 | |
| Trade debts | 44 | €2,315 | €2,400 | +€85 | +3.7% |
| Suppliers | 440/4 | €2,315 | €2,400 | +€85 | +3.7% |
| Other amounts payable | 47/48 | €305,424 | €285,424 | -€20,000 | -6.5% |
| Accrued charges and deferred income | 492/3 | €13,066 | €13,555 | +€490 | +3.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€526,342 | €0 | +€526,342 | |
| Other operating charges | 640/8 | €5,384 | €387 | -€4,997 | -92.8% |
| Gross operating margin | 9900 | -€11,873 | -€3,049 | +€8,825 | +74.3% |
| Operating profit (loss) | 9901 | €509,084 | -€3,436 | -€512,521 | |
| Financial charges | 65/66B | €512,648 | €1,576 | -€511,072 | -99.7% |
| Recurring financial charges | 65 | €512,648 | €1,576 | -€511,072 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,564 | -€5,012 | -€1,449 | -40.7% |
| Profit (loss) for the period | 9904 | -€3,564 | -€5,012 | -€1,449 | -40.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,564 | -€5,012 | -€1,449 | -40.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.