DECORATIEWERK DEBO: 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.
DECORATIEWERK DEBO
Largest movements
- Tangible fixed assets -€17,412
down €17,412 (-12.2%), from €142,778 to €125,366
of which Leasing and similar rights: -€13,621
- Receivables within one year +€11,380
up €11,380 (+7.3%), from €156,653 to €168,033
of which Other amounts receivable: +€10,269
- Debts after one year -€34,822
down €34,822 (-31.4%), from €110,973 to €76,151
- Other debts +€29,806
up €29,806 (+204%), from €14,613 to €44,419
- Trade debts -€4,278
down €4,278 (-88.6%), from €4,829 to €551
- Gross operating margin -€19,981
down €19,981 (-34.5%), from €58,001 to €38,019
- Taxes -€9,749
down €9,749, from €6,391 to -€3,358
- Financial charges -€2,004
down €2,004 (-15.5%), from €12,949 to €10,945
- Other operating charges -€840
down €840 (-24.4%), from €3,441 to €2,601
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 | €301,567 | €294,138 | -€7,429 | -2.5% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €142,778 | €125,366 | -€17,412 | -12.2% |
| Tangible fixed assets | 22/27 | €142,778 | €125,366 | -€17,412 | -12.2% |
| Land and buildings | 22 | €84,000 | €75,500 | -€8,500 | -10.1% |
| Plant, machinery and equipment | 23 | €515 | €1,603 | +€1,087 | +211% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Leasing and similar rights | 25 | €34,844 | €21,222 | -€13,621 | -39.1% |
| Other tangible fixed assets | 26 | €23,419 | €27,041 | +€3,622 | +15.5% |
| Current assets | 29/58 | €158,789 | €168,772 | +€9,983 | +6.3% |
| Amounts receivable within one year | 40/41 | €156,653 | €168,033 | +€11,380 | +7.3% |
| Trade receivables | 40 | €18,114 | €19,226 | +€1,112 | +6.1% |
| Other amounts receivable | 41 | €138,539 | €148,808 | +€10,269 | +7.4% |
| Cash at bank and in hand | 54/58 | €758 | €739 | -€19 | -2.4% |
| Deferred charges and accrued income | 490/1 | €1,379 | - | -€1,379 | |
| Total equity and liabilities | 10/49 | €301,567 | €294,138 | -€7,429 | -2.5% |
| Equity | 10/15 | €123,949 | €125,121 | +€1,171 | +0.9% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €111,449 | €112,621 | +€1,171 | +1.1% |
| Distributable reserves | 133 | €111,449 | €112,621 | +€1,171 | +1.1% |
| Amounts payable | 17/49 | €177,618 | €169,018 | -€8,600 | -4.8% |
| Amounts payable after more than one year | 17 | €110,973 | €76,151 | -€34,822 | -31.4% |
| Financial debts | 170/4 | €110,973 | €76,151 | -€34,822 | -31.4% |
| Amounts payable within one year | 42/48 | €66,645 | €92,867 | +€26,222 | +39.3% |
| Current portion of amounts payable after more than one year | 42 | €43,477 | €44,530 | +€1,053 | +2.4% |
| Trade debts | 44 | €4,829 | €551 | -€4,278 | -88.6% |
| Suppliers | 440/4 | €4,829 | €551 | -€4,278 | -88.6% |
| Taxes, remuneration and social security | 45 | €3,726 | €3,367 | -€359 | -9.6% |
| Remuneration and social security | 454/9 | €3,726 | €3,367 | -€359 | -9.6% |
| Other amounts payable | 47/48 | €14,613 | €44,419 | +€29,806 | +204% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,226 | €26,801 | +€575 | +2.2% |
| Other operating charges | 640/8 | €3,441 | €2,601 | -€840 | -24.4% |
| Gross operating margin | 9900 | €58,001 | €38,019 | -€19,981 | -34.5% |
| Operating profit (loss) | 9901 | €28,334 | €8,617 | -€19,717 | -69.6% |
| Financial income | 75/76B | €178 | €142 | -€36 | -20.0% |
| Recurring financial income | 75 | €178 | €142 | -€36 | -20.0% |
| Financial charges | 65/66B | €12,949 | €10,945 | -€2,004 | -15.5% |
| Recurring financial charges | 65 | €12,949 | €10,945 | -€2,004 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €15,563 | -€2,186 | -€17,749 | |
| Income taxes | 67/77 | €6,391 | -€3,358 | -€9,749 | |
| Profit (loss) for the period | 9904 | €9,171 | €1,171 | -€8,000 | -87.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,171 | €1,171 | -€8,000 | -87.2% |
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 1 November 2026 via checked.be.