Decometal: 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.
Decometal
Largest movements
- Tangible fixed assets +€13,747
up €13,747 (+17.8%), from €77,244 to €90,991
of which Land and buildings: +€15,588
- Cash -€1,106
down €1,106 (-34.1%), from €3,245 to €2,139
mainly Investment in fixed assets (net) (-€31,965) and Net result for the year (-€29,810)
- Other debts +€42,000
up €42,000 (+114.8%), from €36,579 to €78,579
- Profit (loss) carried forward -€29,810
down €29,810 (-157.9%), from -€18,884 to -€48,694
- Gross operating margin +€84,571
up €84,571 (+94.2%), from -€89,815 to -€5,244
- Depreciation +€2,258
up €2,258 (+14.2%), from €15,959 to €18,218
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 | €80,707 | €93,347 | +€12,641 | +15.7% |
| Fixed assets | 21/28 | €77,244 | €90,991 | +€13,747 | +17.8% |
| Tangible fixed assets | 22/27 | €77,244 | €90,991 | +€13,747 | +17.8% |
| Land and buildings | 22 | €68,804 | €84,393 | +€15,588 | +22.7% |
| Plant, machinery and equipment | 23 | €4,214 | €3,019 | -€1,196 | -28.4% |
| Furniture and vehicles | 24 | €4,226 | €3,580 | -€646 | -15.3% |
| Current assets | 29/58 | €3,463 | €2,356 | -€1,106 | -31.9% |
| Amounts receivable within one year | 40/41 | €217 | €217 | = | 0.0% |
| Trade receivables | 40 | €217 | €217 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,245 | €2,139 | -€1,106 | -34.1% |
| Total equity and liabilities | 10/49 | €80,707 | €93,347 | +€12,641 | +15.7% |
| Equity | 10/15 | €43,939 | €14,130 | -€29,810 | -67.8% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Outside capital | 11 | €20,451 | €20,451 | = | 0.0% |
| Other | 1109/19 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €42,372 | €42,372 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,903 | €3,903 | = | 0.0% |
| Distributable reserves | 133 | €38,469 | €38,469 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,884 | -€48,694 | -€29,810 | -157.9% |
| Amounts payable | 17/49 | €36,767 | €79,218 | +€42,450 | +115.5% |
| Amounts payable within one year | 42/48 | €36,767 | €79,187 | +€42,420 | +115.4% |
| Trade debts | 44 | €188 | €608 | +€420 | +222.8% |
| Suppliers | 440/4 | €188 | €608 | +€420 | +222.8% |
| Other amounts payable | 47/48 | €36,579 | €78,579 | +€42,000 | +114.8% |
| Accrued charges and deferred income | 492/3 | - | €31 | +€31 | |
| Non-recurring operating income | 76A | €6,022 | €11,648 | +€5,626 | +93.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,959 | €18,218 | +€2,258 | +14.2% |
| Other operating charges | 640/8 | €6,356 | €5,873 | -€484 | -7.6% |
| Gross operating margin | 9900 | -€89,815 | -€5,244 | +€84,571 | +94.2% |
| Operating profit (loss) | 9901 | -€112,131 | -€29,335 | +€82,796 | +73.8% |
| Financial charges | 65/66B | €616 | €475 | -€141 | -22.9% |
| Recurring financial charges | 65 | €616 | €475 | -€141 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | -€112,747 | -€29,810 | +€82,937 | +73.6% |
| Income taxes | 67/77 | €11 | - | -€11 | |
| Profit (loss) for the period | 9904 | -€112,758 | -€29,810 | +€82,948 | +73.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€112,758 | -€29,810 | +€82,948 | +73.6% |
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 5 October 2026 via checked.be.