DECON: 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.
DECON
Largest movements
- Cash +€204,930
up €204,930 (+11.7%), from €1.8m to €2.0m
mainly Other debts (+€544,322) and Net result for the year (+€196,616)
- Stocks and contracts +€37,532
up €37,532 (+14.3%), from €262,294 to €299,825
- Deferred charges and accrued income -€25,231
down €25,231 (-50.4%), from €50,089 to €24,858
- Other debts +€544,322
up €544,322 (+262.2%), from €207,563 to €751,884
- Contributions -€519,250
down €519,250 (-89.3%), from €581,223 to €61,973
- Reserves +€196,616
up €196,616 (+15.1%), from €1.3m to €1.5m
of which Distributable reserves: +€196,616
- Gross operating margin +€45,010
up €45,010 (+12.3%), from €367,292 to €412,302
- Staff costs -€33,792
down €33,792 (-28.4%), from €118,882 to €85,090
- Financial charges +€19,652
up €19,652 (+98.0%), from €20,059 to €39,711
- Taxes +€16,365
up €16,365 (+23.3%), from €70,349 to €86,714
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 | €2,258,280 | €2,482,957 | +€224,677 | +9.9% |
| Fixed assets | 21/28 | €16,016 | €16,324 | +€308 | +1.9% |
| Tangible fixed assets | 22/27 | €11,016 | €11,324 | +€308 | +2.8% |
| Land and buildings | 22 | €741 | €630 | -€111 | -15.0% |
| Plant, machinery and equipment | 23 | €2,628 | €4,533 | +€1,905 | +72.5% |
| Furniture and vehicles | 24 | €7,647 | €6,161 | -€1,485 | -19.4% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €2,242,264 | €2,466,633 | +€224,369 | +10.0% |
| Stocks and contracts in progress | 3 | €262,294 | €299,825 | +€37,532 | +14.3% |
| Stocks | 30/36 | €262,294 | €299,825 | +€37,532 | +14.3% |
| Amounts receivable within one year | 40/41 | €178,344 | €185,482 | +€7,138 | +4.0% |
| Trade receivables | 40 | €173,122 | €183,181 | +€10,059 | +5.8% |
| Other amounts receivable | 41 | €5,222 | €2,301 | -€2,921 | -55.9% |
| Cash at bank and in hand | 54/58 | €1,751,537 | €1,956,467 | +€204,930 | +11.7% |
| Deferred charges and accrued income | 490/1 | €50,089 | €24,858 | -€25,231 | -50.4% |
| Total equity and liabilities | 10/49 | €2,258,280 | €2,482,957 | +€224,677 | +9.9% |
| Equity | 10/15 | €1,882,962 | €1,560,328 | -€322,634 | -17.1% |
| Contributions | 10/11 | €581,223 | €61,973 | -€519,250 | -89.3% |
| Capital | 10 | €581,223 | €61,973 | -€519,250 | -89.3% |
| Issued capital | 100 | €581,223 | €61,973 | -€519,250 | -89.3% |
| Reserves | 13 | €1,301,739 | €1,498,354 | +€196,616 | +15.1% |
| Non-distributable reserves | 130/1 | €108,122 | €108,122 | = | 0.0% |
| Legal reserve | 130 | €108,122 | €108,122 | = | 0.0% |
| Distributable reserves | 133 | €1,193,616 | €1,390,232 | +€196,616 | +16.5% |
| Amounts payable | 17/49 | €375,317 | €922,629 | +€547,312 | +145.8% |
| Amounts payable within one year | 42/48 | €368,011 | €896,451 | +€528,440 | +143.6% |
| Trade debts | 44 | €105,009 | €90,856 | -€14,153 | -13.5% |
| Suppliers | 440/4 | €105,009 | €90,856 | -€14,153 | -13.5% |
| Taxes, remuneration and social security | 45 | €55,439 | €53,710 | -€1,728 | -3.1% |
| Taxes | 450/3 | €40,163 | €36,471 | -€3,692 | -9.2% |
| Remuneration and social security | 454/9 | €15,276 | €17,239 | +€1,964 | +12.9% |
| Other amounts payable | 47/48 | €207,563 | €751,884 | +€544,322 | +262.2% |
| Accrued charges and deferred income | 492/3 | €7,307 | €26,178 | +€18,871 | +258.3% |
| Remuneration, social security and pensions | 62 | €118,882 | €85,090 | -€33,792 | -28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,280 | €5,445 | +€165 | +3.1% |
| Other operating charges | 640/8 | €1,572 | €4,715 | +€3,143 | +199.9% |
| Gross operating margin | 9900 | €367,292 | €412,302 | +€45,010 | +12.3% |
| Operating profit (loss) | 9901 | €241,558 | €317,052 | +€75,494 | +31.3% |
| Financial income | 75/76B | €6,363 | €5,988 | -€375 | -5.9% |
| Recurring financial income | 75 | €6,363 | €5,988 | -€375 | -5.9% |
| Financial charges | 65/66B | €20,059 | €39,711 | +€19,652 | +98.0% |
| Recurring financial charges | 65 | €20,059 | €39,711 | +€19,652 | +98.0% |
| Profit (loss) for the period before taxes | 9903 | €227,863 | €283,330 | +€55,467 | +24.3% |
| Income taxes | 67/77 | €70,349 | €86,714 | +€16,365 | +23.3% |
| Profit (loss) for the period | 9904 | €157,514 | €196,616 | +€39,102 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €157,514 | €196,616 | +€39,102 | +24.8% |
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.