DECOMECC: 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.
What changed
DECOMECC
NACE 25.402, Manufacture of fabricated metal products, except machinery and equipment
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2.5m
2024 · €1.9m+€645,392
Equity
€14.4m
2024 · €11.9m+€2.5m
Cash
€1.8m
2024 · €2.3m-€511,620
Balance sheet total
€23.7m
2024 · €25.4m-€1.7m
Largest movements
Assets
- Tangible fixed assets -€1.2m
down €1.2m (-6.7%), from €17.8m to €16.6m
of which Leasing and similar rights: -€1.3m
- Cash -€511,620
down €511,620 (-21.9%), from €2.3m to €1.8m
mainly Debts after one year (-€3.6m) and Investment in fixed assets (net) (-€1.5m)
Equity and liabilities
- Debts after one year -€3.6m
down €3.6m (-39.8%), from €9.1m to €5.5m
of which Other amounts payable: -€2.0m
- Profit (loss) carried forward +€2.6m
up €2.6m (+25.0%), from €10.3m to €12.9m
- Trade debts -€551,497
down €551,497 (-24.5%), from €2.3m to €1.7m
Income statement
- Goods and materials -€10.7m
down €10.7m (-77.1%), from €13.9m to €3.2m
of which Purchases: -€9.5m
- Turnover -€9.2m
down €9.2m (-33.3%), from €27.5m to €18.4m
- Staff costs +€337,466
up €337,466 (+11.2%), from €3.0m to €3.3m
- Write-downs +€330,654
up €330,654, from -€224,931 to €105,723
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.
Result 2024
€1.9m
Turnover
-€9.2m
Other operating income
-€98,876
Goods and materials
+€10.7m
Services and other goods
-€80,561
Staff costs
-€337,466
Depreciation
-€60,592
Write-downs
-€330,654
Other operating charges
+€87,830
Other operating items
+€48,727
Financial income
-€6,612
Financial charges
+€90,873
Taxes
-€211,584
Deferred taxes and other
-€7,444
Result 2025
€2.5m
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.
From operations
+€4.6m
Investment
-€1.5m
Financing
-€3.6m
Cash 2024
€2.3m
From operations (derived)
+€4.6m
Net result for the year
+€2.5m
Depreciation
+€2.7m
Stocks and contracts
+€9,830
Receivables within one year
-€195,708
Deferred charges and accrued income
+€151,512
Provisions
-€26,258
Trade debts
-€551,497
Tax, wage and social debts
+€12,091
Investment (derived)
-€1.5m
Investment in fixed assets (net)
-€1.5m
Financing
-€3.6m
Debts after one year
-€3.6m
Current portion of long-term debt
+€13,030
Contributions, distributions and other
-€5,739
Cash 2025
€1.8m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,364,184 | €23,713,290 | -€1.7m | -6.5% |
| Fixed assets | 21/28 | €17,904,201 | €16,730,562 | -€1.2m | -6.6% |
| Intangible fixed assets | 21 | €9,871 | €30,973 | +€21,103 | +213.8% |
| Tangible fixed assets | 22/27 | €17,790,201 | €16,595,459 | -€1.2m | -6.7% |
| Land and buildings | 22 | €3,264,982 | €2,994,421 | -€270,561 | -8.3% |
| Plant, machinery and equipment | 23 | €4,267,947 | €4,737,957 | +€470,010 | +11.0% |
| Furniture and vehicles | 24 | €315,848 | €255,495 | -€60,353 | -19.1% |
| Leasing and similar rights | 25 | €9,941,424 | €8,607,586 | -€1.3m | -13.4% |
| Financial fixed assets | 28 | €104,130 | €104,130 | = | 0.0% |
| Affiliated companies | 280/1 | €100,000 | €100,000 | = | 0.0% |
| Participating interests | 280 | €100,000 | €100,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €4,130 | €4,130 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €4,130 | €4,130 | = | 0.0% |
| Current assets | 29/58 | €7,459,983 | €6,982,728 | -€477,255 | -6.4% |
| Stocks and contracts in progress | 3 | €656,989 | €647,159 | -€9,830 | -1.5% |
| Stocks | 30/36 | €656,989 | €647,159 | -€9,830 | -1.5% |
| Raw materials and consumables | 30/31 | €129,886 | €216,321 | +€86,434 | +66.5% |
| Goods purchased for resale | 34 | €527,103 | €430,838 | -€96,265 | -18.3% |
| Amounts receivable within one year | 40/41 | €2,324,463 | €2,520,171 | +€195,708 | +8.4% |
| Trade receivables | 40 | €1,810,078 | €2,081,219 | +€271,141 | +15.0% |
| Other amounts receivable | 41 | €514,385 | €438,952 | -€75,433 | -14.7% |
| Cash at bank and in hand | 54/58 | €2,332,258 | €1,820,638 | -€511,620 | -21.9% |
| Deferred charges and accrued income | 490/1 | €2,146,272 | €1,994,760 | -€151,512 | -7.1% |
| Total equity and liabilities | 10/49 | €25,364,184 | €23,713,290 | -€1.7m | -6.5% |
| Equity | 10/15 | €11,888,023 | €14,389,253 | +€2.5m | +21.0% |
| Contributions | 10/11 | €456,124 | €456,124 | = | 0.0% |
| Capital | 10 | €456,124 | €456,124 | = | 0.0% |
| Issued capital | 100 | €456,124 | €456,124 | = | 0.0% |
| Reserves | 13 | €1,039,824 | €961,048 | -€78,775 | -7.6% |
| Non-distributable reserves | 130/1 | €48,152 | €48,152 | = | 0.0% |
| Legal reserve | 130 | €45,612 | €45,612 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,540 | €2,540 | = | 0.0% |
| Tax-exempt reserves | 132 | €446,401 | €367,626 | -€78,775 | -17.6% |
| Distributable reserves | 133 | €545,270 | €545,270 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,343,293 | €12,929,037 | +€2.6m | +25.0% |
| Investment grants | 15 | €48,783 | €43,044 | -€5,739 | -11.8% |
| Provisions and deferred taxes | 16 | €148,800 | €122,542 | -€26,258 | -17.6% |
| Deferred taxes | 168 | €148,800 | €122,542 | -€26,258 | -17.6% |
| Amounts payable | 17/49 | €13,327,360 | €9,201,495 | -€4.1m | -31.0% |
| Amounts payable after more than one year | 17 | €9,053,771 | €5,454,281 | -€3.6m | -39.8% |
| Financial debts | 170/4 | €7,053,771 | €5,454,281 | -€1.6m | -22.7% |
| Leasing and similar obligations | 172 | €6,815,425 | €5,345,931 | -€1.5m | -21.6% |
| Credit institutions | 173 | €238,346 | €108,350 | -€129,996 | -54.5% |
| Other amounts payable | 178/9 | €2,000,000 | - | -€2.0m | |
| Amounts payable within one year | 42/48 | €4,273,589 | €3,747,213 | -€526,376 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €1,575,552 | €1,588,582 | +€13,030 | +0.8% |
| Trade debts | 44 | €2,253,775 | €1,702,278 | -€551,497 | -24.5% |
| Suppliers | 440/4 | €2,253,775 | €1,702,278 | -€551,497 | -24.5% |
| Taxes, remuneration and social security | 45 | €444,262 | €456,353 | +€12,091 | +2.7% |
| Taxes | 450/3 | €60,402 | €76,679 | +€16,277 | +26.9% |
| Remuneration and social security | 454/9 | €383,860 | €379,674 | -€4,185 | -1.1% |
| Operating income | 70/76A | €27,926,852 | €18,697,221 | -€9.2m | -33.0% |
| Turnover | 70 | €27,528,073 | €18,351,500 | -€9.2m | -33.3% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €107,969 | €46,356 | -€61,613 | -57.1% |
| Other operating income | 74 | €284,777 | €185,901 | -€98,876 | -34.7% |
| Non-recurring operating income | 76A | €6,033 | €113,463 | +€107,431 | +1780.8% |
| Operating charges | 60/66A | €25,149,187 | €15,139,397 | -€10.0m | -39.8% |
| Goods for resale, raw materials and consumables | 60 | €13,912,809 | €3,184,486 | -€10.7m | -77.1% |
| Purchases | 600/8 | €12,705,787 | €3,214,734 | -€9.5m | -74.7% |
| Change in stocks: decrease (increase) | 609 | €1,207,022 | -€30,248 | -€1.2m | |
| Services and other goods | 61 | €5,556,112 | €5,636,672 | +€80,561 | +1.4% |
| Remuneration, social security and pensions | 62 | €3,004,197 | €3,341,663 | +€337,466 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,603,522 | €2,664,114 | +€60,592 | +2.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€224,931 | €105,723 | +€330,654 | |
| Other operating charges | 640/8 | €243,632 | €155,802 | -€87,830 | -36.1% |
| Non-recurring operating charges | 66A | €53,845 | €50,936 | -€2,909 | -5.4% |
| Operating profit (loss) | 9901 | €2,777,666 | €3,557,824 | +€780,159 | +28.1% |
| Financial income | 75/76B | €12,810 | €6,198 | -€6,612 | -51.6% |
| Recurring financial income | 75 | €12,810 | €6,198 | -€6,612 | -51.6% |
| Income from financial fixed assets | 750 | €7,035 | - | -€7,035 | |
| Other financial income | 752/9 | €5,775 | €6,198 | +€422 | +7.3% |
| Financial charges | 65/66B | €298,185 | €207,311 | -€90,873 | -30.5% |
| Recurring financial charges | 65 | €298,185 | €207,311 | -€90,873 | -30.5% |
| Debt charges | 650 | €232,195 | €159,631 | -€72,565 | -31.3% |
| Other financial charges | 652/9 | €65,990 | €47,681 | -€18,309 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | €2,492,291 | €3,356,710 | +€864,420 | +34.7% |
| Transfer from deferred taxes | 780 | €33,702 | €26,258 | -€7,444 | -22.1% |
| Income taxes | 67/77 | €664,416 | €876,000 | +€211,584 | +31.8% |
| Taxes | 670/3 | €790,216 | €876,000 | +€85,784 | +10.9% |
| Tax adjustments and reversals of tax provisions | 77 | €125,800 | - | -€125,800 | |
| Profit (loss) for the period | 9904 | €1,861,577 | €2,506,969 | +€645,392 | +34.7% |
| Transfer from tax-exempt reserves | 789 | €101,106 | €78,775 | -€22,331 | -22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,962,683 | €2,585,744 | +€623,061 | +31.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.