DECORAL: 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.
DECORAL
Largest movements
- Cash +€43,022
up €43,022 (+140%), from €30,652 to €73,674
mainly Net result for the year (+€51,713) and Depreciation (+€31,195)
- Receivables within one year +€26,343
up €26,343 (+362%), from €7,274 to €33,617
of which Trade receivables: +€21,367
- Tangible fixed assets +€4,681
up €4,681 (+1.4%), from €340,335 to €345,016
of which Furniture and vehicles: +€21,064
- Reserves +€51,713
up €51,713 (+50.5%), from €102,428 to €154,141
- Trade debts +€15,540
up €15,540 (+361%), from €4,310 to €19,850
- Current portion of long-term debt +€8,575
up €8,575 (+32.4%), from €26,447 to €35,022
- Debts after one year -€5,397
down €5,397 (-2.5%), from €215,743 to €210,345
- Tax, wage and social debts +€5,324
up €5,324 (+34.3%), from €15,520 to €20,844
of which Remuneration and social security: +€3,220
- Gross operating margin +€42,887
up €42,887 (+52.6%), from €81,598 to €124,485
- Staff costs +€13,118
new in 2025: €13,118
- Depreciation +€6,106
up €6,106 (+24.3%), from €25,088 to €31,195
- Taxes +€5,840
up €5,840 (+38.2%), from €15,304 to €21,144
- Other operating charges +€2,002
up €2,002 (+151%), from €1,326 to €3,328
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.
Derived cash bridge
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 | €386,450 | €458,802 | +€72,351 | +18.7% |
| Fixed assets | 21/28 | €340,335 | €345,016 | +€4,681 | +1.4% |
| Tangible fixed assets | 22/27 | €340,335 | €345,016 | +€4,681 | +1.4% |
| Land and buildings | 22 | €318,280 | €300,295 | -€17,985 | -5.7% |
| Plant, machinery and equipment | 23 | €1,211 | €2,814 | +€1,603 | +132% |
| Furniture and vehicles | 24 | €20,843 | €41,907 | +€21,064 | +101% |
| Current assets | 29/58 | €46,116 | €113,786 | +€67,670 | +147% |
| Stocks and contracts in progress | 3 | €7,395 | €5,500 | -€1,895 | -25.6% |
| Stocks | 30/36 | €7,395 | €5,500 | -€1,895 | -25.6% |
| Amounts receivable within one year | 40/41 | €7,274 | €33,617 | +€26,343 | +362% |
| Trade receivables | 40 | €5,264 | €26,631 | +€21,367 | +406% |
| Other amounts receivable | 41 | €2,010 | €6,985 | +€4,975 | +248% |
| Cash at bank and in hand | 54/58 | €30,652 | €73,674 | +€43,022 | +140% |
| Deferred charges and accrued income | 490/1 | €795 | €995 | +€200 | +25.2% |
| Total equity and liabilities | 10/49 | €386,450 | €458,802 | +€72,351 | +18.7% |
| Equity | 10/15 | €121,028 | €172,741 | +€51,713 | +42.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €102,428 | €154,141 | +€51,713 | +50.5% |
| Distributable reserves | 133 | €102,428 | €154,141 | +€51,713 | +50.5% |
| Amounts payable | 17/49 | €265,423 | €286,061 | +€20,638 | +7.8% |
| Amounts payable after more than one year | 17 | €215,743 | €210,345 | -€5,397 | -2.5% |
| Financial debts | 170/4 | €215,743 | €210,345 | -€5,397 | -2.5% |
| Amounts payable within one year | 42/48 | €49,246 | €75,715 | +€26,469 | +53.7% |
| Current portion of amounts payable after more than one year | 42 | €26,447 | €35,022 | +€8,575 | +32.4% |
| Trade debts | 44 | €4,310 | €19,850 | +€15,540 | +361% |
| Suppliers | 440/4 | €4,310 | €19,850 | +€15,540 | +361% |
| Taxes, remuneration and social security | 45 | €15,520 | €20,844 | +€5,324 | +34.3% |
| Taxes | 450/3 | €15,520 | €17,624 | +€2,103 | +13.6% |
| Remuneration and social security | 454/9 | - | €3,220 | +€3,220 | |
| Other amounts payable | 47/48 | €2,969 | - | -€2,969 | |
| Accrued charges and deferred income | 492/3 | €434 | - | -€434 | |
| Remuneration, social security and pensions | 62 | - | €13,118 | +€13,118 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,088 | €31,195 | +€6,106 | +24.3% |
| Other operating charges | 640/8 | €1,326 | €3,328 | +€2,002 | +151% |
| Gross operating margin | 9900 | €81,598 | €124,485 | +€42,887 | +52.6% |
| Operating profit (loss) | 9901 | €55,184 | €76,844 | +€21,661 | +39.3% |
| Financial income | 75/76B | €174 | €732 | +€558 | +320% |
| Recurring financial income | 75 | €174 | €732 | +€558 | +320% |
| Financial charges | 65/66B | €5,266 | €4,720 | -€546 | -10.4% |
| Recurring financial charges | 65 | €5,266 | €4,720 | -€546 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €50,092 | €72,857 | +€22,764 | +45.4% |
| Income taxes | 67/77 | €15,304 | €21,144 | +€5,840 | +38.2% |
| Profit (loss) for the period | 9904 | €34,788 | €51,713 | +€16,925 | +48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,788 | €51,713 | +€16,925 | +48.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.