DECORTE: 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.
DECORTE
Largest movements
- Receivables within one year +€4,126
up €4,126 (+11.2%), from €36,840 to €40,966
of which Trade receivables: +€4,120
- Cash -€1,797
down €1,797 (-78.9%), from €2,278 to €481
mainly Debts after one year (-€15,000) and Receivables within one year (-€4,126)
- Tangible fixed assets -€854
down €854 (-37.9%), from €2,256 to €1,401
- Debts after one year -€15,000
no longer reported in 2025 (was €15,000)
- Other debts +€9,092
up €9,092 (+159.1%), from €5,716 to €14,808
- Reserves +€8,205
up €8,205 (+87.5%), from €9,382 to €17,587
- Tax, wage and social debts -€1,148
down €1,148 (-22.6%), from €5,072 to €3,925
- Trade debts +€1,023
up €1,023 (+153.0%), from €669 to €1,692
- Gross operating margin -€3,748
down €3,748 (-19.7%), from €19,059 to €15,311
- Taxes +€2,101
up €2,101 (+359.9%), from €584 to €2,685
- Financial charges -€698
down €698 (-21.6%), from €3,237 to €2,539
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 | €41,589 | €43,075 | +€1,486 | +3.6% |
| Fixed assets | 21/28 | €2,256 | €1,401 | -€854 | -37.9% |
| Tangible fixed assets | 22/27 | €2,256 | €1,401 | -€854 | -37.9% |
| Furniture and vehicles | 24 | €2,256 | €1,401 | -€854 | -37.9% |
| Current assets | 29/58 | €39,333 | €41,673 | +€2,340 | +6.0% |
| Amounts receivable within one year | 40/41 | €36,840 | €40,966 | +€4,126 | +11.2% |
| Trade receivables | 40 | €36,822 | €40,942 | +€4,120 | +11.2% |
| Other amounts receivable | 41 | €18 | €24 | +€6 | +32.7% |
| Cash at bank and in hand | 54/58 | €2,278 | €481 | -€1,797 | -78.9% |
| Deferred charges and accrued income | 490/1 | €215 | €226 | +€11 | +5.3% |
| Total equity and liabilities | 10/49 | €41,589 | €43,075 | +€1,486 | +3.6% |
| Equity | 10/15 | €14,382 | €22,587 | +€8,205 | +57.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €9,382 | €17,587 | +€8,205 | +87.5% |
| Distributable reserves | 133 | €9,382 | €17,587 | +€8,205 | +87.5% |
| Amounts payable | 17/49 | €27,207 | €20,488 | -€6,719 | -24.7% |
| Amounts payable after more than one year | 17 | €15,000 | - | -€15,000 | |
| Financial debts | 170/4 | €15,000 | - | -€15,000 | |
| Amounts payable within one year | 42/48 | €11,457 | €20,425 | +€8,968 | +78.3% |
| Trade debts | 44 | €669 | €1,692 | +€1,023 | +153.0% |
| Suppliers | 440/4 | €669 | €1,692 | +€1,023 | +153.0% |
| Taxes, remuneration and social security | 45 | €5,072 | €3,925 | -€1,148 | -22.6% |
| Taxes | 450/3 | €5,072 | €3,925 | -€1,148 | -22.6% |
| Other amounts payable | 47/48 | €5,716 | €14,808 | +€9,092 | +159.1% |
| Accrued charges and deferred income | 492/3 | €750 | €63 | -€687 | -91.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €854 | €854 | = | 0.0% |
| Other operating charges | 640/8 | €1,109 | €1,028 | -€81 | -7.3% |
| Gross operating margin | 9900 | €19,059 | €15,311 | -€3,748 | -19.7% |
| Operating profit (loss) | 9901 | €17,096 | €13,429 | -€3,667 | -21.5% |
| Financial charges | 65/66B | €3,237 | €2,539 | -€698 | -21.6% |
| Recurring financial charges | 65 | €3,237 | €2,539 | -€698 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €13,859 | €10,890 | -€2,969 | -21.4% |
| Income taxes | 67/77 | €584 | €2,685 | +€2,101 | +359.9% |
| Profit (loss) for the period | 9904 | €13,275 | €8,205 | -€5,070 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,275 | €8,205 | -€5,070 | -38.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.