DECORUS: 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.
DECORUS
Largest movements
- Cash -€20,447
down €20,447 (-15.8%), from €129,060 to €108,613
mainly Other debts (-€12,758) and Receivables within one year (-€10,343)
- Receivables within one year +€10,343
up €10,343 (+55.3%), from €18,691 to €29,034
of which Other amounts receivable: +€6,618
- Tangible fixed assets -€6,864
down €6,864 (-20.4%), from €33,623 to €26,759
of which Furniture and vehicles: -€7,387
- Other debts -€12,758
down €12,758 (-10.8%), from €117,943 to €105,185
- Tax, wage and social debts -€7,999
no longer reported in 2025 (was €7,999)
of which Taxes: -€4,224
- Trade debts +€7,790
up €7,790 (+400.9%), from €1,943 to €9,734
- Profit (loss) carried forward -€4,029
down €4,029 (-11.8%), from €34,270 to €30,241
- Gross operating margin -€50,284
down €50,284 (-87.5%), from €57,461 to €7,178
- Taxes -€12,116
no longer reported in 2025 (was €12,116)
- Depreciation +€938
up €938 (+9.6%), from €9,796 to €10,734
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 | €183,815 | €166,819 | -€16,996 | -9.2% |
| Fixed assets | 21/28 | €33,973 | €27,109 | -€6,864 | -20.2% |
| Tangible fixed assets | 22/27 | €33,623 | €26,759 | -€6,864 | -20.4% |
| Plant, machinery and equipment | 23 | €3,248 | €3,771 | +€523 | +16.1% |
| Furniture and vehicles | 24 | €30,375 | €22,988 | -€7,387 | -24.3% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €149,842 | €139,710 | -€10,132 | -6.8% |
| Amounts receivable within one year | 40/41 | €18,691 | €29,034 | +€10,343 | +55.3% |
| Trade receivables | 40 | €13,110 | €16,836 | +€3,725 | +28.4% |
| Other amounts receivable | 41 | €5,580 | €12,198 | +€6,618 | +118.6% |
| Cash at bank and in hand | 54/58 | €129,060 | €108,613 | -€20,447 | -15.8% |
| Deferred charges and accrued income | 490/1 | €2,091 | €2,064 | -€27 | -1.3% |
| Total equity and liabilities | 10/49 | €183,815 | €166,819 | -€16,996 | -9.2% |
| Equity | 10/15 | €55,930 | €51,901 | -€4,029 | -7.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,060 | €3,060 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,200 | €1,200 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,270 | €30,241 | -€4,029 | -11.8% |
| Amounts payable | 17/49 | €127,885 | €114,919 | -€12,967 | -10.1% |
| Amounts payable within one year | 42/48 | €127,885 | €114,919 | -€12,967 | -10.1% |
| Trade debts | 44 | €1,943 | €9,734 | +€7,790 | +400.9% |
| Suppliers | 440/4 | €1,943 | €9,734 | +€7,790 | +400.9% |
| Taxes, remuneration and social security | 45 | €7,999 | - | -€7,999 | |
| Taxes | 450/3 | €4,224 | - | -€4,224 | |
| Remuneration and social security | 454/9 | €3,775 | - | -€3,775 | |
| Other amounts payable | 47/48 | €117,943 | €105,185 | -€12,758 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,796 | €10,734 | +€938 | +9.6% |
| Other operating charges | 640/8 | €424 | €898 | +€475 | +112.1% |
| Gross operating margin | 9900 | €57,461 | €7,178 | -€50,284 | -87.5% |
| Operating profit (loss) | 9901 | €47,242 | -€4,454 | -€51,696 | |
| Financial income | 75/76B | €1,266 | €1,123 | -€143 | -11.3% |
| Recurring financial income | 75 | €1,266 | €1,123 | -€143 | -11.3% |
| Financial charges | 65/66B | €291 | €698 | +€407 | +139.8% |
| Recurring financial charges | 65 | €291 | €698 | +€407 | +139.8% |
| Profit (loss) for the period before taxes | 9903 | €48,218 | -€4,029 | -€52,247 | |
| Income taxes | 67/77 | €12,116 | - | -€12,116 | |
| Profit (loss) for the period | 9904 | €36,102 | -€4,029 | -€40,131 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,102 | -€4,029 | -€40,131 |
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 11 October 2026 via checked.be.