DECOMETAAL: 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.
DECOMETAAL
Largest movements
- Current investments +€31,034
up €31,034 (+47.5%), from €65,284 to €96,317
- Cash -€24,929
down €24,929 (-19.5%), from €127,562 to €102,634
mainly Investment in fixed assets (net) (-€31,561) and Current investments (-€31,034)
- Tangible fixed assets +€11,335
up €11,335 (+10.1%), from €112,776 to €124,111
of which Furniture and vehicles: +€26,887
- Receivables within one year -€7,577
down €7,577 (-17.9%), from €42,440 to €34,863
of which Trade receivables: -€13,963
- Reserves +€25,147
up €25,147 (+8.5%), from €294,148 to €319,296
of which Distributable reserves: +€27,007
- Other debts -€11,650
down €11,650 (-46.8%), from €24,888 to €13,238
- Trade debts +€5,284
up €5,284 (+60.0%), from €8,805 to €14,089
- Tax, wage and social debts -€5,187
down €5,187 (-50.4%), from €10,289 to €5,102
of which Remuneration and social security: -€3,481
- Accrued charges and deferred income -€3,731
no longer reported in 2025 (was €3,731)
- Gross operating margin -€26,782
down €26,782 (-24.6%), from €109,025 to €82,242
- Taxes -€6,959
down €6,959 (-33.5%), from €20,796 to €13,838
- Financial income +€1,093
up €1,093 (+293.0%), from €373 to €1,466
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 | €348,062 | €357,925 | +€9,863 | +2.8% |
| Fixed assets | 21/28 | €112,776 | €124,111 | +€11,335 | +10.1% |
| Tangible fixed assets | 22/27 | €112,776 | €124,111 | +€11,335 | +10.1% |
| Land and buildings | 22 | €81,071 | €71,866 | -€9,205 | -11.4% |
| Plant, machinery and equipment | 23 | €28,640 | €22,293 | -€6,347 | -22.2% |
| Furniture and vehicles | 24 | €3,065 | €29,952 | +€26,887 | +877.2% |
| Current assets | 29/58 | €235,286 | €233,814 | -€1,472 | -0.6% |
| Amounts receivable within one year | 40/41 | €42,440 | €34,863 | -€7,577 | -17.9% |
| Trade receivables | 40 | €42,440 | €28,476 | -€13,963 | -32.9% |
| Other amounts receivable | 41 | - | €6,387 | +€6,387 | |
| Current investments | 50/53 | €65,284 | €96,317 | +€31,034 | +47.5% |
| Cash at bank and in hand | 54/58 | €127,562 | €102,634 | -€24,929 | -19.5% |
| Total equity and liabilities | 10/49 | €348,062 | €357,925 | +€9,863 | +2.8% |
| Equity | 10/15 | €300,348 | €325,496 | +€25,147 | +8.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €294,148 | €319,296 | +€25,147 | +8.5% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €292,288 | €319,296 | +€27,007 | +9.2% |
| Amounts payable | 17/49 | €47,713 | €32,429 | -€15,284 | -32.0% |
| Amounts payable within one year | 42/48 | €43,982 | €32,429 | -€11,553 | -26.3% |
| Trade debts | 44 | €8,805 | €14,089 | +€5,284 | +60.0% |
| Suppliers | 440/4 | €8,805 | €14,089 | +€5,284 | +60.0% |
| Taxes, remuneration and social security | 45 | €10,289 | €5,102 | -€5,187 | -50.4% |
| Taxes | 450/3 | €6,704 | €4,998 | -€1,706 | -25.4% |
| Remuneration and social security | 454/9 | €3,585 | €104 | -€3,481 | -97.1% |
| Other amounts payable | 47/48 | €24,888 | €13,238 | -€11,650 | -46.8% |
| Accrued charges and deferred income | 492/3 | €3,731 | - | -€3,731 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,175 | €20,226 | +€1,051 | +5.5% |
| Other operating charges | 640/8 | €1,577 | €1,616 | +€40 | +2.5% |
| Gross operating margin | 9900 | €109,025 | €82,242 | -€26,782 | -24.6% |
| Operating profit (loss) | 9901 | €88,273 | €60,400 | -€27,873 | -31.6% |
| Financial income | 75/76B | €373 | €1,466 | +€1,093 | +293.0% |
| Recurring financial income | 75 | €373 | €1,466 | +€1,093 | +293.0% |
| Financial charges | 65/66B | €733 | €117 | -€616 | -84.0% |
| Recurring financial charges | 65 | €733 | €117 | -€616 | -84.0% |
| Profit (loss) for the period before taxes | 9903 | €87,913 | €61,748 | -€26,165 | -29.8% |
| Income taxes | 67/77 | €20,796 | €13,838 | -€6,959 | -33.5% |
| Profit (loss) for the period | 9904 | €67,116 | €47,910 | -€19,206 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €67,116 | €47,910 | -€19,206 | -28.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.