DECOMER: 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.
DECOMER
Largest movements
- Receivables within one year -€4,036
down €4,036 (-8.7%), from €46,361 to €42,325
of which Trade receivables: -€3,903
- Deferred charges and accrued income +€1,741
up €1,741 (+431.3%), from €404 to €2,145
- Reserves +€7,591
up €7,591 (+14.0%), from €54,209 to €61,801
- Tax, wage and social debts -€3,432
down €3,432 (-30.1%), from €11,416 to €7,984
of which Taxes: -€4,110
- Trade debts -€3,019
no longer reported in 2025 (was €3,019)
- Current portion of long-term debt -€2,027
no longer reported in 2025 (was €2,027)
- Gross operating margin -€6,894
down €6,894 (-29.1%), from €23,660 to €16,766
- Taxes -€2,467
down €2,467 (-41.8%), from €5,902 to €3,434
- Other operating charges -€1,037
down €1,037 (-53.5%), from €1,941 to €903
- Financial charges -€961
down €961 (-51.1%), from €1,879 to €918
- Depreciation +€255
up €255 (+34.3%), from €742 to €996
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 | €80,671 | €79,785 | -€886 | -1.1% |
| Fixed assets | 21/28 | €1,770 | €2,523 | +€754 | +42.6% |
| Tangible fixed assets | 22/27 | €1,770 | €2,523 | +€754 | +42.6% |
| Plant, machinery and equipment | 23 | €1,186 | €2,332 | +€1,145 | +96.5% |
| Furniture and vehicles | 24 | €583 | €192 | -€391 | -67.1% |
| Current assets | 29/58 | €78,901 | €77,262 | -€1,640 | -2.1% |
| Amounts receivable within one year | 40/41 | €46,361 | €42,325 | -€4,036 | -8.7% |
| Trade receivables | 40 | €42,795 | €38,892 | -€3,903 | -9.1% |
| Other amounts receivable | 41 | €3,566 | €3,433 | -€133 | -3.7% |
| Cash at bank and in hand | 54/58 | €32,136 | €32,792 | +€655 | +2.0% |
| Deferred charges and accrued income | 490/1 | €404 | €2,145 | +€1,741 | +431.3% |
| Total equity and liabilities | 10/49 | €80,671 | €79,785 | -€886 | -1.1% |
| Equity | 10/15 | €64,209 | €71,801 | +€7,591 | +11.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €54,209 | €61,801 | +€7,591 | +14.0% |
| Distributable reserves | 133 | €54,209 | €61,801 | +€7,591 | +14.0% |
| Amounts payable | 17/49 | €16,462 | €7,984 | -€8,477 | -51.5% |
| Amounts payable within one year | 42/48 | €16,462 | €7,984 | -€8,477 | -51.5% |
| Current portion of amounts payable after more than one year | 42 | €2,027 | - | -€2,027 | |
| Trade debts | 44 | €3,019 | - | -€3,019 | |
| Suppliers | 440/4 | €3,019 | - | -€3,019 | |
| Taxes, remuneration and social security | 45 | €11,416 | €7,984 | -€3,432 | -30.1% |
| Taxes | 450/3 | €4,243 | €132 | -€4,110 | -96.9% |
| Remuneration and social security | 454/9 | €7,173 | €7,852 | +€678 | +9.5% |
| Remuneration, social security and pensions | 62 | €2,933 | €2,933 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €742 | €996 | +€255 | +34.3% |
| Other operating charges | 640/8 | €1,941 | €903 | -€1,037 | -53.5% |
| Gross operating margin | 9900 | €23,660 | €16,766 | -€6,894 | -29.1% |
| Operating profit (loss) | 9901 | €18,045 | €11,934 | -€6,112 | -33.9% |
| Financial income | 75/76B | €134 | €10 | -€124 | -92.6% |
| Recurring financial income | 75 | €134 | €10 | -€124 | -92.6% |
| Financial charges | 65/66B | €1,879 | €918 | -€961 | -51.1% |
| Recurring financial charges | 65 | €1,879 | €918 | -€961 | -51.1% |
| Profit (loss) for the period before taxes | 9903 | €16,300 | €11,026 | -€5,275 | -32.4% |
| Income taxes | 67/77 | €5,902 | €3,434 | -€2,467 | -41.8% |
| Profit (loss) for the period | 9904 | €10,399 | €7,591 | -€2,807 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,399 | €7,591 | -€2,807 | -27.0% |
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 7 October 2026 via checked.be.