DECOOMAN: 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.
DECOOMAN
Largest movements
- Tangible fixed assets -€19,910
down €19,910 (-13.2%), from €150,980 to €131,069
of which Plant, machinery and equipment: -€15,467
- Stocks and contracts +€13,039
up €13,039 (+7.1%), from €182,378 to €195,417
- Reserves +€31,140
up €31,140 (+8.0%), from €391,625 to €422,765
of which Distributable reserves: +€31,140
- Trade debts -€18,835
down €18,835 (-21.7%), from €86,820 to €67,985
- Tax, wage and social debts -€18,688
down €18,688 (-54.2%), from €34,491 to €15,803
of which Remuneration and social security: -€12,714
- Gross operating margin -€11,846
down €11,846 (-14.7%), from €80,393 to €68,547
- Depreciation -€2,921
down €2,921 (-12.8%), from €22,832 to €19,910
- Taxes -€2,529
down €2,529 (-14.7%), from €17,220 to €14,691
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 | €808,108 | €797,484 | -€10,623 | -1.3% |
| Fixed assets | 21/28 | €150,980 | €131,069 | -€19,910 | -13.2% |
| Tangible fixed assets | 22/27 | €150,980 | €131,069 | -€19,910 | -13.2% |
| Land and buildings | 22 | €90,662 | €86,254 | -€4,408 | -4.9% |
| Plant, machinery and equipment | 23 | €59,983 | €44,516 | -€15,467 | -25.8% |
| Furniture and vehicles | 24 | €335 | €299 | -€36 | -10.7% |
| Current assets | 29/58 | €657,128 | €666,415 | +€9,287 | +1.4% |
| Stocks and contracts in progress | 3 | €182,378 | €195,417 | +€13,039 | +7.1% |
| Stocks | 30/36 | €182,378 | €195,417 | +€13,039 | +7.1% |
| Amounts receivable within one year | 40/41 | €33,113 | €28,795 | -€4,318 | -13.0% |
| Trade receivables | 40 | €33,113 | €24,608 | -€8,505 | -25.7% |
| Other amounts receivable | 41 | - | €4,187 | +€4,187 | |
| Current investments | 50/53 | €75,122 | €75,122 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €366,516 | €367,081 | +€566 | +0.2% |
| Total equity and liabilities | 10/49 | €808,108 | €797,484 | -€10,623 | -1.3% |
| Equity | 10/15 | €492,202 | €523,342 | +€31,140 | +6.3% |
| Contributions | 10/11 | €83,670 | €83,670 | = | 0.0% |
| Reserves | 13 | €391,625 | €422,765 | +€31,140 | +8.0% |
| Non-distributable reserves | 130/1 | €13,015 | €13,015 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13,015 | €13,015 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,856 | €16,856 | = | 0.0% |
| Distributable reserves | 133 | €361,754 | €392,894 | +€31,140 | +8.6% |
| Profit (loss) carried forward | 14 | €16,907 | €16,907 | = | 0.0% |
| Provisions and deferred taxes | 16 | €37,200 | €37,200 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €37,200 | €37,200 | = | 0.0% |
| Pensions and similar obligations | 160 | €37,200 | €37,200 | = | 0.0% |
| Amounts payable | 17/49 | €278,706 | €236,942 | -€41,764 | -15.0% |
| Amounts payable within one year | 42/48 | €278,706 | €236,942 | -€41,764 | -15.0% |
| Trade debts | 44 | €86,820 | €67,985 | -€18,835 | -21.7% |
| Suppliers | 440/4 | €86,820 | €67,985 | -€18,835 | -21.7% |
| Taxes, remuneration and social security | 45 | €34,491 | €15,803 | -€18,688 | -54.2% |
| Taxes | 450/3 | €20,388 | €14,414 | -€5,975 | -29.3% |
| Remuneration and social security | 454/9 | €14,103 | €1,389 | -€12,714 | -90.2% |
| Other amounts payable | 47/48 | €157,395 | €153,154 | -€4,241 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,832 | €19,910 | -€2,921 | -12.8% |
| Other operating charges | 640/8 | €4,359 | €4,527 | +€168 | +3.9% |
| Gross operating margin | 9900 | €80,393 | €68,547 | -€11,846 | -14.7% |
| Operating profit (loss) | 9901 | €53,203 | €44,109 | -€9,093 | -17.1% |
| Financial income | 75/76B | €1,867 | €1,876 | +€9 | +0.5% |
| Recurring financial income | 75 | €1,867 | €1,876 | +€9 | +0.5% |
| Financial charges | 65/66B | €942 | €153 | -€789 | -83.7% |
| Recurring financial charges | 65 | €942 | €153 | -€789 | -83.7% |
| Profit (loss) for the period before taxes | 9903 | €54,127 | €45,832 | -€8,296 | -15.3% |
| Income taxes | 67/77 | €17,220 | €14,691 | -€2,529 | -14.7% |
| Profit (loss) for the period | 9904 | €36,907 | €31,140 | -€5,767 | -15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,907 | €31,140 | -€5,767 | -15.6% |
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 28 September 2026 via checked.be.