DECOMENTIEL: 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.
DECOMENTIEL
Largest movements
- Receivables within one year -€62,389
down €62,389 (-44.5%), from €140,256 to €77,867
of which Trade receivables: -€65,219
- Cash +€31,461
up €31,461 (+326.1%), from €9,647 to €41,108
mainly Receivables within one year (+€62,389) and Net result for the year (+€2,967)
- Other debts -€17,704
down €17,704 (-52.6%), from €33,642 to €15,938
- Tax, wage and social debts -€16,871
down €16,871 (-46.6%), from €36,192 to €19,321
- Reserves +€2,700
up €2,700 (+6.2%), from €43,611 to €46,311
- Gross operating margin -€54,580
down €54,580 (-87.3%), from €62,512 to €7,932
- Taxes -€14,487
down €14,487 (-89.7%), from €16,153 to €1,666
- Other operating charges -€1,758
down €1,758 (-55.9%), from €3,143 to €1,385
- Financial charges -€933
down €933 (-71.1%), from €1,313 to €380
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 | €152,731 | €121,349 | -€31,382 | -20.5% |
| Fixed assets | 21/28 | €2,104 | €932 | -€1,172 | -55.7% |
| Tangible fixed assets | 22/27 | €2,104 | €932 | -€1,172 | -55.7% |
| Furniture and vehicles | 24 | €2,104 | €932 | -€1,172 | -55.7% |
| Current assets | 29/58 | €150,627 | €120,417 | -€30,210 | -20.1% |
| Stocks and contracts in progress | 3 | €724 | €362 | -€362 | -50.0% |
| Stocks | 30/36 | €724 | €362 | -€362 | -50.0% |
| Amounts receivable within one year | 40/41 | €140,256 | €77,867 | -€62,389 | -44.5% |
| Trade receivables | 40 | €140,256 | €75,037 | -€65,219 | -46.5% |
| Other amounts receivable | 41 | - | €2,830 | +€2,830 | |
| Cash at bank and in hand | 54/58 | €9,647 | €41,108 | +€31,461 | +326.1% |
| Deferred charges and accrued income | 490/1 | - | €1,080 | +€1,080 | |
| Total equity and liabilities | 10/49 | €152,731 | €121,349 | -€31,382 | -20.5% |
| Equity | 10/15 | €81,598 | €84,565 | +€2,967 | +3.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €43,611 | €46,311 | +€2,700 | +6.2% |
| Distributable reserves | 133 | €43,611 | €46,311 | +€2,700 | +6.2% |
| Profit (loss) carried forward | 14 | €29,927 | €30,194 | +€267 | +0.9% |
| Amounts payable | 17/49 | €71,133 | €36,784 | -€34,349 | -48.3% |
| Amounts payable within one year | 42/48 | €71,133 | €36,784 | -€34,349 | -48.3% |
| Trade debts | 44 | €1,299 | €1,525 | +€226 | +17.4% |
| Suppliers | 440/4 | €1,299 | €1,525 | +€226 | +17.4% |
| Taxes, remuneration and social security | 45 | €36,192 | €19,321 | -€16,871 | -46.6% |
| Taxes | 450/3 | €36,192 | €19,321 | -€16,871 | -46.6% |
| Other amounts payable | 47/48 | €33,642 | €15,938 | -€17,704 | -52.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,202 | €1,171 | -€31 | -2.6% |
| Other operating charges | 640/8 | €3,143 | €1,385 | -€1,758 | -55.9% |
| Non-recurring operating charges | 66A | €10,774 | €363 | -€10,411 | -96.6% |
| Gross operating margin | 9900 | €62,512 | €7,932 | -€54,580 | -87.3% |
| Operating profit (loss) | 9901 | €47,393 | €5,013 | -€42,380 | -89.4% |
| Financial charges | 65/66B | €1,313 | €380 | -€933 | -71.1% |
| Recurring financial charges | 65 | €1,313 | €380 | -€933 | -71.1% |
| Profit (loss) for the period before taxes | 9903 | €46,080 | €4,633 | -€41,447 | -89.9% |
| Income taxes | 67/77 | €16,153 | €1,666 | -€14,487 | -89.7% |
| Profit (loss) for the period | 9904 | €29,927 | €2,967 | -€26,960 | -90.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,927 | €2,967 | -€26,960 | -90.1% |
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 9 October 2026 via checked.be.