Decon: 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.
Decon
Largest movements
- Current investments -€150,000
down €150,000 (-6.8%), from €2.2m to €2.1m
- Cash +€88,247
up €88,247 (+102.8%), from €85,806 to €174,053
mainly Current investments (+€150,000) and Depreciation (+€14,297)
- Debts after one year -€66,253
down €66,253 (-19.8%), from €333,911 to €267,657
of which Other amounts payable: -€52,387
- Financial income -€33,995
down €33,995 (-45.4%), from €74,903 to €40,908
- Taxes -€8,989
down €8,989 (-62.7%), from €14,331 to €5,342
- Financial charges -€5,186
down €5,186 (-23.4%), from €22,169 to €16,982
- Other operating charges -€1,097
down €1,097 (-28.4%), from €3,861 to €2,764
- Gross operating margin +€236
up €236 (+2.9%), from €8,030 to €8,265
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 | €2,665,391 | €2,602,973 | -€62,418 | -2.3% |
| Fixed assets | 21/28 | €367,110 | €370,963 | +€3,853 | +1.0% |
| Tangible fixed assets | 22/27 | €367,007 | €370,859 | +€3,853 | +1.0% |
| Land and buildings | 22 | €356,388 | €363,139 | +€6,751 | +1.9% |
| Plant, machinery and equipment | 23 | €992 | €883 | -€109 | -11.0% |
| Furniture and vehicles | 24 | €9,626 | €6,837 | -€2,789 | -29.0% |
| Financial fixed assets | 28 | €103 | €103 | = | 0.0% |
| Current assets | 29/58 | €2,298,281 | €2,232,010 | -€66,271 | -2.9% |
| Amounts receivable within one year | 40/41 | €10,986 | €7,909 | -€3,077 | -28.0% |
| Other amounts receivable | 41 | €10,986 | €7,909 | -€3,077 | -28.0% |
| Current investments | 50/53 | €2,200,000 | €2,050,000 | -€150,000 | -6.8% |
| Cash at bank and in hand | 54/58 | €85,806 | €174,053 | +€88,247 | +102.8% |
| Deferred charges and accrued income | 490/1 | €1,488 | €48 | -€1,441 | -96.8% |
| Total equity and liabilities | 10/49 | €2,665,391 | €2,602,973 | -€62,418 | -2.3% |
| Equity | 10/15 | €2,296,186 | €2,305,973 | +€9,788 | +0.4% |
| Contributions | 10/11 | €336,973 | €336,973 | = | 0.0% |
| Capital | 10 | €336,973 | €336,973 | = | 0.0% |
| Issued capital | 100 | €336,973 | €336,973 | = | 0.0% |
| Reserves | 13 | €1,959,212 | €1,969,000 | +€9,788 | +0.5% |
| Non-distributable reserves | 130/1 | €33,697 | €33,697 | = | 0.0% |
| Legal reserve | 130 | €33,697 | €33,697 | = | 0.0% |
| Distributable reserves | 133 | €1,925,515 | €1,935,302 | +€9,788 | +0.5% |
| Amounts payable | 17/49 | €369,205 | €297,000 | -€72,205 | -19.6% |
| Amounts payable after more than one year | 17 | €333,911 | €267,657 | -€66,253 | -19.8% |
| Financial debts | 170/4 | €130,578 | €116,711 | -€13,867 | -10.6% |
| Other amounts payable | 178/9 | €203,333 | €150,946 | -€52,387 | -25.8% |
| Amounts payable within one year | 42/48 | €35,294 | €29,296 | -€5,998 | -17.0% |
| Current portion of amounts payable after more than one year | 42 | €13,867 | €13,867 | = | 0.0% |
| Trade debts | 44 | €1,325 | €1,962 | +€637 | +48.0% |
| Suppliers | 440/4 | €1,325 | €1,962 | +€637 | +48.0% |
| Taxes, remuneration and social security | 45 | €8,023 | €4,726 | -€3,297 | -41.1% |
| Taxes | 450/3 | €8,023 | €4,726 | -€3,297 | -41.1% |
| Other amounts payable | 47/48 | €12,080 | €8,743 | -€3,337 | -27.6% |
| Accrued charges and deferred income | 492/3 | - | €46 | +€46 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,115 | €14,297 | +€183 | +1.3% |
| Other operating charges | 640/8 | €3,861 | €2,764 | -€1,097 | -28.4% |
| Gross operating margin | 9900 | €8,030 | €8,265 | +€236 | +2.9% |
| Operating profit (loss) | 9901 | -€9,945 | -€8,796 | +€1,150 | +11.6% |
| Financial income | 75/76B | €74,903 | €40,908 | -€33,995 | -45.4% |
| Recurring financial income | 75 | €74,903 | €40,908 | -€33,995 | -45.4% |
| Financial charges | 65/66B | €22,169 | €16,982 | -€5,186 | -23.4% |
| Recurring financial charges | 65 | €22,169 | €16,982 | -€5,186 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €42,789 | €15,129 | -€27,659 | -64.6% |
| Income taxes | 67/77 | €14,331 | €5,342 | -€8,989 | -62.7% |
| Profit (loss) for the period | 9904 | €28,458 | €9,788 | -€18,671 | -65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,458 | €9,788 | -€18,671 | -65.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.