Decoplan: 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.
Decoplan
Largest movements
- Tangible fixed assets -€18,744
down €18,744 (-69.7%), from €26,901 to €8,157
of which Furniture and vehicles: -€16,469
- Cash +€15,452
up €15,452 (+63.4%), from €24,361 to €39,813
mainly Investment in fixed assets (net) (+€14,795) and Net result for the year (+€7,227)
- Receivables within one year -€4,898
down €4,898 (-95.8%), from €5,113 to €215
of which Other amounts receivable: -€5,113
- Profit (loss) carried forward +€7,227
up €7,227 (+52.1%), from €13,875 to €21,103
- Trade debts -€6,390
down €6,390 (-70.6%), from €9,054 to €2,664
- Other debts -€6,363
down €6,363 (-25.2%), from €25,235 to €18,872
- Tax, wage and social debts -€2,664
down €2,664 (-38.8%), from €6,864 to €4,200
of which Remuneration and social security: -€2,500
- Gross operating margin -€9,157
down €9,157 (-43.3%), from €21,124 to €11,967
- Financial income +€2,229
up €2,229 (+18137.3%), from €12 to €2,241
of which Non-recurring financial income: +€2,141
- Depreciation +€1,319
up €1,319 (+50.2%), from €2,630 to €3,949
- Taxes -€1,153
down €1,153 (-32.1%), from €3,590 to €2,437
- Other operating charges -€444
down €444 (-46.4%), from €956 to €512
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,028 | €49,838 | -€8,190 | -14.1% |
| Fixed assets | 21/28 | €26,901 | €8,157 | -€18,744 | -69.7% |
| Tangible fixed assets | 22/27 | €26,901 | €8,157 | -€18,744 | -69.7% |
| Plant, machinery and equipment | 23 | €6,733 | €4,458 | -€2,275 | -33.8% |
| Furniture and vehicles | 24 | €20,168 | €3,699 | -€16,469 | -81.7% |
| Current assets | 29/58 | €31,127 | €41,681 | +€10,554 | +33.9% |
| Stocks and contracts in progress | 3 | €1,653 | €1,653 | = | 0.0% |
| Stocks | 30/36 | €1,653 | €1,653 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,113 | €215 | -€4,898 | -95.8% |
| Trade receivables | 40 | - | €215 | +€215 | |
| Other amounts receivable | 41 | €5,113 | - | -€5,113 | |
| Cash at bank and in hand | 54/58 | €24,361 | €39,813 | +€15,452 | +63.4% |
| Total equity and liabilities | 10/49 | €58,028 | €49,838 | -€8,190 | -14.1% |
| Equity | 10/15 | €16,875 | €24,103 | +€7,227 | +42.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,875 | €21,103 | +€7,227 | +52.1% |
| Amounts payable | 17/49 | €41,153 | €25,736 | -€15,418 | -37.5% |
| Amounts payable within one year | 42/48 | €41,153 | €25,736 | -€15,418 | -37.5% |
| Trade debts | 44 | €9,054 | €2,664 | -€6,390 | -70.6% |
| Suppliers | 440/4 | €9,054 | €2,664 | -€6,390 | -70.6% |
| Taxes, remuneration and social security | 45 | €6,864 | €4,200 | -€2,664 | -38.8% |
| Taxes | 450/3 | €4,364 | €4,200 | -€164 | -3.8% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €25,235 | €18,872 | -€6,363 | -25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,630 | €3,949 | +€1,319 | +50.2% |
| Other operating charges | 640/8 | €956 | €512 | -€444 | -46.4% |
| Gross operating margin | 9900 | €21,124 | €11,967 | -€9,157 | -43.3% |
| Operating profit (loss) | 9901 | €17,538 | €7,506 | -€10,033 | -57.2% |
| Financial income | 75/76B | €12 | €2,241 | +€2,229 | +18137.3% |
| Recurring financial income | 75 | €12 | €100 | +€88 | +717.6% |
| Non-recurring financial income | 76B | - | €2,141 | +€2,141 | |
| Financial charges | 65/66B | €86 | €83 | -€3 | -3.5% |
| Recurring financial charges | 65 | €86 | €83 | -€3 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €17,465 | €9,664 | -€7,801 | -44.7% |
| Income taxes | 67/77 | €3,590 | €2,437 | -€1,153 | -32.1% |
| Profit (loss) for the period | 9904 | €13,875 | €7,227 | -€6,648 | -47.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,875 | €7,227 | -€6,648 | -47.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.