DECOMAC: what changed
Two fiscal 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.
DECOMAC
Largest movements
- Cash -€12,752
down €12,752 (-39.1%), from €32,591 to €19,839
mainly Debts after one year (-€54,270) and Deferred charges and accrued income (-€4,496)
- Tangible fixed assets -€7,355
down €7,355 (-2.2%), from €337,305 to €329,950
of which Land and buildings: -€5,462
- Deferred charges and accrued income +€4,496
up €4,496 (+398.0%), from €1,130 to €5,626
- Debts after one year -€54,270
down €54,270 (-58.9%), from €92,093 to €37,823
- Current portion of long-term debt +€22,867
new in 2025: €22,867
- Profit (loss) carried forward +€12,724
up €12,724 (+9.1%), from -€140,444 to -€127,720
- Trade debts +€9,708
up €9,708 (+828.8%), from €1,171 to €10,879
- Revaluation surpluses -€5,444
down €5,444 (-2.5%), from €213,979 to €208,535
- Gross operating margin -€13,197
down €13,197 (-29.5%), from €44,720 to €31,523
- Depreciation -€4,298
down €4,298 (-36.9%), from €11,653 to €7,355
- Other operating charges -€1,520
down €1,520 (-54.0%), from €2,817 to €1,297
- Taxes -€1,433
down €1,433 (-18.9%), from €7,573 to €6,140
- Financial charges -€1,289
down €1,289 (-24.3%), from €5,296 to €4,007
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 | €372,016 | €356,838 | -€15,178 | -4.1% |
| Fixed assets | 21/28 | €337,305 | €329,950 | -€7,355 | -2.2% |
| Tangible fixed assets | 22/27 | €337,305 | €329,950 | -€7,355 | -2.2% |
| Land and buildings | 22 | €325,656 | €320,194 | -€5,462 | -1.7% |
| Plant, machinery and equipment | 23 | €11,649 | €9,756 | -€1,894 | -16.3% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €34,711 | €26,888 | -€7,823 | -22.5% |
| Amounts receivable within one year | 40/41 | €990 | €1,423 | +€433 | +43.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €990 | €1,423 | +€433 | +43.8% |
| Cash at bank and in hand | 54/58 | €32,591 | €19,839 | -€12,752 | -39.1% |
| Deferred charges and accrued income | 490/1 | €1,130 | €5,626 | +€4,496 | +398.0% |
| Total equity and liabilities | 10/49 | €372,016 | €356,838 | -€15,178 | -4.1% |
| Equity | 10/15 | €268,794 | €281,518 | +€12,724 | +4.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €213,979 | €208,535 | -€5,444 | -2.5% |
| Reserves | 13 | €133,259 | €138,703 | +€5,444 | +4.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,723 | €17,723 | = | 0.0% |
| Distributable reserves | 133 | €109,336 | €114,780 | +€5,444 | +5.0% |
| Profit (loss) carried forward | 14 | -€140,444 | -€127,720 | +€12,724 | +9.1% |
| Amounts payable | 17/49 | €103,222 | €75,319 | -€27,903 | -27.0% |
| Amounts payable after more than one year | 17 | €92,093 | €37,823 | -€54,270 | -58.9% |
| Financial debts | 170/4 | €92,093 | €37,823 | -€54,270 | -58.9% |
| Amounts payable within one year | 42/48 | €3,283 | €33,746 | +€30,464 | +928.0% |
| Current portion of amounts payable after more than one year | 42 | - | €22,867 | +€22,867 | |
| Trade debts | 44 | €1,171 | €10,879 | +€9,708 | +828.8% |
| Suppliers | 440/4 | €1,171 | €10,879 | +€9,708 | +828.8% |
| Taxes, remuneration and social security | 45 | €2,111 | €0 | -€2,111 | -100.0% |
| Taxes | 450/3 | €2,111 | €0 | -€2,111 | -100.0% |
| Accrued charges and deferred income | 492/3 | €7,846 | €3,750 | -€4,096 | -52.2% |
| Non-recurring operating income | 76A | €8,484 | €0 | -€8,484 | -100.0% |
| Remuneration, social security and pensions | 62 | €391 | €0 | -€391 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,653 | €7,355 | -€4,298 | -36.9% |
| Other operating charges | 640/8 | €2,817 | €1,297 | -€1,520 | -54.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €44,720 | €31,523 | -€13,197 | -29.5% |
| Operating profit (loss) | 9901 | €29,859 | €22,871 | -€6,988 | -23.4% |
| Financial income | 75/76B | €17 | €0 | -€17 | -100.0% |
| Recurring financial income | 75 | €17 | €0 | -€17 | -100.0% |
| Financial charges | 65/66B | €5,296 | €4,007 | -€1,289 | -24.3% |
| Recurring financial charges | 65 | €5,296 | €4,007 | -€1,289 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €24,580 | €18,864 | -€5,716 | -23.3% |
| Income taxes | 67/77 | €7,573 | €6,140 | -€1,433 | -18.9% |
| Profit (loss) for the period | 9904 | €17,007 | €12,724 | -€4,283 | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,007 | €12,724 | -€4,283 | -25.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.