DECOSA: 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.
DECOSA
Largest movements
- Tangible fixed assets -€17,052
down €17,052 (-3.5%), from €490,043 to €472,991
of which Land and buildings: -€16,916
- Reserves -€571,604
down €571,604 (-82.9%), from €689,829 to €118,225
of which Distributable reserves: -€571,604
- Other debts +€568,275
up €568,275 (+7887.9%), from €7,204 to €575,480
- Debts after one year -€25,000
down €25,000 (-27.8%), from €90,000 to €65,000
- Financial income -€17,277
down €17,277 (-85.7%), from €20,160 to €2,883
- Depreciation -€6,296
down €6,296 (-25.7%), from €24,521 to €18,226
- Gross operating margin -€3,878
down €3,878 (-10.6%), from €36,677 to €32,799
- Financial charges -€2,545
down €2,545 (-34.1%), from €7,462 to €4,917
- Other operating charges +€542
up €542 (+5.6%), from €9,600 to €10,142
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 | €1,115,601 | €1,087,385 | -€28,216 | -2.5% |
| Fixed assets | 21/28 | €490,043 | €472,991 | -€17,052 | -3.5% |
| Tangible fixed assets | 22/27 | €490,043 | €472,991 | -€17,052 | -3.5% |
| Land and buildings | 22 | €482,573 | €465,656 | -€16,916 | -3.5% |
| Plant, machinery and equipment | 23 | €5,935 | €6,183 | +€249 | +4.2% |
| Furniture and vehicles | 24 | €1,536 | €1,152 | -€384 | -25.0% |
| Current assets | 29/58 | €625,558 | €614,393 | -€11,164 | -1.8% |
| Current investments | 50/53 | €578,101 | €576,617 | -€1,483 | -0.3% |
| Cash at bank and in hand | 54/58 | €22,797 | €12,342 | -€10,455 | -45.9% |
| Deferred charges and accrued income | 490/1 | €24,660 | €25,434 | +€774 | +3.1% |
| Total equity and liabilities | 10/49 | €1,115,601 | €1,087,385 | -€28,216 | -2.5% |
| Equity | 10/15 | €1,009,178 | €439,972 | -€569,206 | -56.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €689,829 | €118,225 | -€571,604 | -82.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €683,629 | €112,025 | -€571,604 | -83.6% |
| Profit (loss) carried forward | 14 | €257,849 | €260,247 | +€2,398 | +0.9% |
| Amounts payable | 17/49 | €106,422 | €647,413 | +€540,990 | +508.3% |
| Amounts payable after more than one year | 17 | €90,000 | €65,000 | -€25,000 | -27.8% |
| Other amounts payable | 178/9 | €90,000 | €65,000 | -€25,000 | -27.8% |
| Amounts payable within one year | 42/48 | €9,204 | €577,811 | +€568,606 | +6177.6% |
| Trade debts | 44 | - | €331 | +€331 | |
| Suppliers | 440/4 | - | €331 | +€331 | |
| Taxes, remuneration and social security | 45 | €2,000 | €2,000 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €7,204 | €575,480 | +€568,275 | +7887.9% |
| Accrued charges and deferred income | 492/3 | €7,218 | €4,602 | -€2,616 | -36.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,521 | €18,226 | -€6,296 | -25.7% |
| Other operating charges | 640/8 | €9,600 | €10,142 | +€542 | +5.6% |
| Gross operating margin | 9900 | €36,677 | €32,799 | -€3,878 | -10.6% |
| Operating profit (loss) | 9901 | €2,555 | €4,432 | +€1,877 | +73.4% |
| Financial income | 75/76B | €20,160 | €2,883 | -€17,277 | -85.7% |
| Recurring financial income | 75 | €20,160 | €2,883 | -€17,277 | -85.7% |
| Financial charges | 65/66B | €7,462 | €4,917 | -€2,545 | -34.1% |
| Recurring financial charges | 65 | €7,462 | €4,917 | -€2,545 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | €15,253 | €2,398 | -€12,856 | -84.3% |
| Profit (loss) for the period | 9904 | €15,253 | €2,398 | -€12,856 | -84.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,253 | €2,398 | -€12,856 | -84.3% |
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 1 October 2026 via checked.be.