DECORTE CONSULTING: 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.
DECORTE CONSULTING
Largest movements
- Receivables within one year -€25,489
down €25,489 (-61.9%), from €41,150 to €15,662
of which Trade receivables: -€24,898
- Tangible fixed assets +€3,198
up €3,198 (+39.7%), from €8,056 to €11,254
of which Furniture and vehicles: +€2,843
- Debts after one year -€10,747
down €10,747 (-17.4%), from €61,606 to €50,859
- Trade debts -€9,489
down €9,489 (-100.0%), from €9,489 to €0
- Short-term financial debts -€5,140
down €5,140 (-43.5%), from €11,809 to €6,670
- Profit (loss) carried forward +€4,149
up €4,149 (+28.3%), from -€14,662 to -€10,514
- Tax, wage and social debts -€2,516
down €2,516 (-34.8%), from €7,223 to €4,707
of which Taxes: -€2,482
- Financial charges -€15,850
down €15,850 (-75.2%), from €21,077 to €5,226
- Provisions +€13,707
up €13,707, from -€13,707 to €0
- Gross operating margin -€7,198
down €7,198 (-32.2%), from €22,321 to €15,123
- Taxes +€2,489
up €2,489 (+223.0%), from €1,116 to €3,606
- Depreciation +€643
up €643 (+63.8%), from €1,008 to €1,652
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €194,956 | €172,166 | -€22,790 | -11.7% |
| Fixed assets | 21/28 | €153,306 | €156,504 | +€3,198 | +2.1% |
| Tangible fixed assets | 22/27 | €8,056 | €11,254 | +€3,198 | +39.7% |
| Furniture and vehicles | 24 | €2,036 | €4,880 | +€2,843 | +139.7% |
| Other tangible fixed assets | 26 | €6,019 | €6,374 | +€355 | +5.9% |
| Financial fixed assets | 28 | €145,250 | €145,250 | = | 0.0% |
| Current assets | 29/58 | €41,650 | €15,662 | -€25,989 | -62.4% |
| Amounts receivable within one year | 40/41 | €41,150 | €15,662 | -€25,489 | -61.9% |
| Trade receivables | 40 | €40,560 | €15,662 | -€24,898 | -61.4% |
| Other amounts receivable | 41 | €590 | €0 | -€590 | -100.0% |
| Deferred charges and accrued income | 490/1 | €500 | €0 | -€500 | -100.0% |
| Total equity and liabilities | 10/49 | €194,956 | €172,166 | -€22,790 | -11.7% |
| Equity | 10/15 | -€11,662 | -€7,514 | +€4,149 | +35.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,662 | -€10,514 | +€4,149 | +28.3% |
| Provisions and deferred taxes | 16 | €14,502 | €14,502 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €14,502 | €14,502 | = | 0.0% |
| Other liabilities and charges | 164/5 | €14,502 | €14,502 | = | 0.0% |
| Amounts payable | 17/49 | €192,116 | €165,177 | -€26,939 | -14.0% |
| Amounts payable after more than one year | 17 | €61,606 | €50,859 | -€10,747 | -17.4% |
| Financial debts | 170/4 | €61,606 | €50,859 | -€10,747 | -17.4% |
| Amounts payable within one year | 42/48 | €130,510 | €114,318 | -€16,192 | -12.4% |
| Current portion of amounts payable after more than one year | 42 | €10,236 | €10,747 | +€511 | +5.0% |
| Financial debts | 43 | €11,809 | €6,670 | -€5,140 | -43.5% |
| Credit institutions | 430/8 | €11,809 | €6,670 | -€5,140 | -43.5% |
| Trade debts | 44 | €9,489 | €0 | -€9,489 | -100.0% |
| Suppliers | 440/4 | €9,489 | €0 | -€9,489 | -100.0% |
| Taxes, remuneration and social security | 45 | €7,223 | €4,707 | -€2,516 | -34.8% |
| Taxes | 450/3 | €7,190 | €4,707 | -€2,482 | -34.5% |
| Remuneration and social security | 454/9 | €33 | €0 | -€33 | -100.0% |
| Other amounts payable | 47/48 | €91,752 | €92,194 | +€442 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,008 | €1,652 | +€643 | +63.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€13,707 | €0 | +€13,707 | |
| Other operating charges | 640/8 | €900 | €491 | -€409 | -45.4% |
| Gross operating margin | 9900 | €22,321 | €15,123 | -€7,198 | -32.2% |
| Operating profit (loss) | 9901 | €34,119 | €12,980 | -€21,139 | -62.0% |
| Financial income | 75/76B | €6 | €0 | -€6 | -100.0% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -100.0% |
| Financial charges | 65/66B | €21,077 | €5,226 | -€15,850 | -75.2% |
| Recurring financial charges | 65 | €21,077 | €5,226 | -€15,850 | -75.2% |
| Profit (loss) for the period before taxes | 9903 | €13,049 | €7,754 | -€5,295 | -40.6% |
| Income taxes | 67/77 | €1,116 | €3,606 | +€2,489 | +223.0% |
| Profit (loss) for the period | 9904 | €11,932 | €4,149 | -€7,784 | -65.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,932 | €4,149 | -€7,784 | -65.2% |
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 12 October 2026 via checked.be.