DECOREM: 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.
DECOREM
Largest movements
- Receivables within one year -€32,804
down €32,804 (-43.7%), from €74,988 to €42,185
of which Trade receivables: -€28,318
- Cash +€29,739
up €29,739 (+172.9%), from €17,196 to €46,935
mainly Receivables within one year (+€32,804) and Depreciation (+€5,940)
- Tangible fixed assets -€5,940
down €5,940 (-60.0%), from €9,900 to €3,960
- Other debts -€3,065
down €3,065 (-27.5%), from €11,159 to €8,095
- Tax, wage and social debts -€2,734
no longer reported in 2025 (was €2,734)
- Profit (loss) carried forward -€2,107
down €2,107 (-7.9%), from €26,634 to €24,527
- Turnover -€157,756
no longer reported in 2025 (was €157,756)
- Purchases and services -€157,270
no longer reported in 2025 (was €157,270)
- Gross operating margin +€8,232
up €8,232 (+1693.5%), from €486 to €8,718
- Taxes +€3,880
up €3,880, from -€1,130 to €2,750
- Depreciation +€2,640
up €2,640 (+80.0%), from €3,300 to €5,940
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 | €102,913 | €93,824 | -€9,089 | -8.8% |
| Fixed assets | 21/28 | €10,644 | €4,704 | -€5,940 | -55.8% |
| Tangible fixed assets | 22/27 | €9,900 | €3,960 | -€5,940 | -60.0% |
| Furniture and vehicles | 24 | €9,900 | €3,960 | -€5,940 | -60.0% |
| Financial fixed assets | 28 | €744 | €744 | = | 0.0% |
| Current assets | 29/58 | €92,269 | €89,120 | -€3,149 | -3.4% |
| Amounts receivable within one year | 40/41 | €74,988 | €42,185 | -€32,804 | -43.7% |
| Trade receivables | 40 | €62,252 | €33,934 | -€28,318 | -45.5% |
| Other amounts receivable | 41 | €12,736 | €8,251 | -€4,485 | -35.2% |
| Cash at bank and in hand | 54/58 | €17,196 | €46,935 | +€29,739 | +172.9% |
| Deferred charges and accrued income | 490/1 | €85 | - | -€85 | |
| Total equity and liabilities | 10/49 | €102,913 | €93,824 | -€9,089 | -8.8% |
| Equity | 10/15 | €87,094 | €84,987 | -€2,107 | -2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €41,860 | €41,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,634 | €24,527 | -€2,107 | -7.9% |
| Amounts payable | 17/49 | €15,819 | €8,837 | -€6,983 | -44.1% |
| Amounts payable within one year | 42/48 | €14,815 | €8,837 | -€5,978 | -40.4% |
| Trade debts | 44 | €922 | €742 | -€180 | -19.5% |
| Suppliers | 440/4 | €922 | €742 | -€180 | -19.5% |
| Taxes, remuneration and social security | 45 | €2,734 | - | -€2,734 | |
| Taxes | 450/3 | €2,734 | - | -€2,734 | |
| Other amounts payable | 47/48 | €11,159 | €8,095 | -€3,065 | -27.5% |
| Accrued charges and deferred income | 492/3 | €1,004 | - | -€1,004 | |
| Turnover | 70 | €157,756 | - | -€157,756 | |
| Goods, raw materials, services and sundry goods | 60/61 | €157,270 | - | -€157,270 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,300 | €5,940 | +€2,640 | +80.0% |
| Other operating charges | 640/8 | €984 | €1,131 | +€147 | +15.0% |
| Non-recurring operating charges | 66A | - | €482 | +€482 | |
| Gross operating margin | 9900 | €486 | €8,718 | +€8,232 | +1693.5% |
| Operating profit (loss) | 9901 | -€3,798 | €1,165 | +€4,963 | |
| Financial charges | 65/66B | €536 | €522 | -€14 | -2.6% |
| Recurring financial charges | 65 | €536 | €522 | -€14 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,334 | €643 | +€4,977 | |
| Income taxes | 67/77 | -€1,130 | €2,750 | +€3,880 | |
| Profit (loss) for the period | 9904 | -€3,204 | -€2,107 | +€1,097 | +34.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,204 | -€2,107 | +€1,097 | +34.2% |
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.