DECORAM: 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.
DECORAM
Largest movements
- Cash -€6,875
down €6,875 (-83.9%), from €8,197 to €1,323
mainly Net result for the year (-€10,528) and Deferred charges and accrued income (-€459)
- Deferred charges and accrued income +€459
up €459 (+50.7%), from €905 to €1,363
- Profit (loss) carried forward -€10,528
down €10,528 (-2.0%), from -€538,620 to -€549,149
- Trade debts +€2,159
up €2,159 (+292.1%), from €739 to €2,897
- Other debts +€1,548
up €1,548 (+0.3%), from €514,803 to €516,351
- Tax, wage and social debts +€406
up €406 (+111.1%), from €365 to €771
- Gross operating margin -€20,250
down €20,250, from €11,472 to -€8,778
- Other operating charges -€583
down €583 (-37.9%), from €1,537 to €954
- Taxes -€383
down €383 (-48.6%), from €789 to €406
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 | €9,102 | €2,686 | -€6,416 | -70.5% |
| Current assets | 29/58 | €9,102 | €2,686 | -€6,416 | -70.5% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €8,197 | €1,323 | -€6,875 | -83.9% |
| Deferred charges and accrued income | 490/1 | €905 | €1,363 | +€459 | +50.7% |
| Total equity and liabilities | 10/49 | €9,102 | €2,686 | -€6,416 | -70.5% |
| Equity | 10/15 | -€506,804 | -€517,333 | -€10,528 | -2.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €6,816 | €6,816 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,916 | €3,916 | = | 0.0% |
| Distributable reserves | 133 | €2,900 | €2,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€538,620 | -€549,149 | -€10,528 | -2.0% |
| Amounts payable | 17/49 | €515,907 | €520,019 | +€4,112 | +0.8% |
| Amounts payable within one year | 42/48 | €515,907 | €520,019 | +€4,112 | +0.8% |
| Trade debts | 44 | €739 | €2,897 | +€2,159 | +292.1% |
| Suppliers | 440/4 | €739 | €2,897 | +€2,159 | +292.1% |
| Taxes, remuneration and social security | 45 | €365 | €771 | +€406 | +111.1% |
| Taxes | 450/3 | €365 | €771 | +€406 | +111.1% |
| Other amounts payable | 47/48 | €514,803 | €516,351 | +€1,548 | +0.3% |
| Other operating charges | 640/8 | €1,537 | €954 | -€583 | -37.9% |
| Gross operating margin | 9900 | €11,472 | -€8,778 | -€20,250 | |
| Operating profit (loss) | 9901 | €9,935 | -€9,732 | -€19,667 | |
| Financial charges | 65/66B | €299 | €391 | +€91 | +30.5% |
| Recurring financial charges | 65 | €299 | €391 | +€91 | +30.5% |
| Profit (loss) for the period before taxes | 9903 | €9,636 | -€10,123 | -€19,759 | |
| Income taxes | 67/77 | €789 | €406 | -€383 | -48.6% |
| Profit (loss) for the period | 9904 | €8,847 | -€10,528 | -€19,376 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,847 | -€10,528 | -€19,376 |
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 10 October 2026 via checked.be.