DECOMAER: 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.
DECOMAER
Largest movements
- Deferred charges and accrued income -€750
down €750 (-20.8%), from €3,600 to €2,850
- Cash +€624
up €624 (+113.1%), from €552 to €1,175
mainly Net result for the year (+€2,071) and Deferred charges and accrued income (+€750)
- Tangible fixed assets -€420
down €420 (-36.2%), from €1,160 to €740
- Receivables within one year +€166
up €166 (+419.3%), from €40 to €205
of which Other amounts receivable: +€176
- Profit (loss) carried forward +€2,071
up €2,071 (+4.5%), from -€46,155 to -€44,084
- Other debts -€1,398
down €1,398 (-3.9%), from €35,463 to €34,065
- Trade debts -€1,192
down €1,192 (-95.2%), from €1,251 to €60
- Accrued charges and deferred income +€375
up €375 (+11283.4%), from €3 to €378
- Tax, wage and social debts -€183
no longer reported in 2025 (was €183)
- Gross operating margin +€2,513
up €2,513 (+201.7%), from €1,246 to €3,759
- Other operating charges -€72
down €72 (-6.1%), from €1,193 to €1,121
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 | €9,295 | €8,969 | -€326 | -3.5% |
| Fixed assets | 21/28 | €2,960 | €2,540 | -€420 | -14.2% |
| Tangible fixed assets | 22/27 | €1,160 | €740 | -€420 | -36.2% |
| Plant, machinery and equipment | 23 | €1,160 | €740 | -€420 | -36.2% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €6,335 | €6,429 | +€94 | +1.5% |
| Stocks and contracts in progress | 3 | €2,144 | €2,198 | +€55 | +2.5% |
| Stocks | 30/36 | €2,144 | €2,198 | +€55 | +2.5% |
| Amounts receivable within one year | 40/41 | €40 | €205 | +€166 | +419.3% |
| Trade receivables | 40 | €40 | €29 | -€11 | -26.8% |
| Other amounts receivable | 41 | - | €176 | +€176 | |
| Cash at bank and in hand | 54/58 | €552 | €1,175 | +€624 | +113.1% |
| Deferred charges and accrued income | 490/1 | €3,600 | €2,850 | -€750 | -20.8% |
| Total equity and liabilities | 10/49 | €9,295 | €8,969 | -€326 | -3.5% |
| Equity | 10/15 | -€27,605 | -€25,534 | +€2,071 | +7.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,155 | -€44,084 | +€2,071 | +4.5% |
| Amounts payable | 17/49 | €36,900 | €34,503 | -€2,397 | -6.5% |
| Amounts payable within one year | 42/48 | €36,897 | €34,125 | -€2,772 | -7.5% |
| Trade debts | 44 | €1,251 | €60 | -€1,192 | -95.2% |
| Suppliers | 440/4 | €1,251 | €60 | -€1,192 | -95.2% |
| Taxes, remuneration and social security | 45 | €183 | - | -€183 | |
| Taxes | 450/3 | €183 | - | -€183 | |
| Other amounts payable | 47/48 | €35,463 | €34,065 | -€1,398 | -3.9% |
| Accrued charges and deferred income | 492/3 | €3 | €378 | +€375 | +11283.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €420 | €420 | = | 0.0% |
| Other operating charges | 640/8 | €1,193 | €1,121 | -€72 | -6.1% |
| Gross operating margin | 9900 | €1,246 | €3,759 | +€2,513 | +201.7% |
| Operating profit (loss) | 9901 | -€368 | €2,218 | +€2,585 | |
| Financial charges | 65/66B | €130 | €146 | +€16 | +12.4% |
| Recurring financial charges | 65 | €130 | €146 | +€16 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | -€498 | €2,071 | +€2,569 | |
| Profit (loss) for the period | 9904 | -€498 | €2,071 | +€2,569 | |
| Profit (loss) for the period to be appropriated | 9905 | -€498 | €2,071 | +€2,569 |
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.