DECOSFEER: 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.
DECOSFEER
Largest movements
- Receivables after one year +€20,000
up €20,000 (+8.2%), from €243,500 to €263,500
- Receivables within one year -€13,728
down €13,728 (-11.8%), from €116,012 to €102,284
of which Other amounts receivable: -€14,822
- Debts after one year -€16,231
down €16,231 (-14.2%), from €114,004 to €97,772
- Trade debts +€11,335
up €11,335 (+61.5%), from €18,436 to €29,771
- Profit (loss) carried forward +€10,439
no longer reported in 2025 (was -€10,439)
- Tax, wage and social debts +€4,665
up €4,665 (+72.1%), from €6,471 to €11,137
of which Taxes: +€4,567
- Gross operating margin +€22,339
up €22,339, from -€3,308 to €19,031
- Financial charges -€4,716
down €4,716 (-47.2%), from €9,992 to €5,275
- Taxes +€4,664
up €4,664, from -€487 to €4,177
- Depreciation +€1,822
up €1,822 (+48.7%), from €3,739 to €5,561
- Financial income +€594
up €594 (+8.0%), from €7,380 to €7,974
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.
Derived cash bridge
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 | €441,810 | €451,657 | +€9,846 | +2.2% |
| Fixed assets | 21/28 | €11,161 | €12,600 | +€1,439 | +12.9% |
| Tangible fixed assets | 22/27 | €8,636 | €10,075 | +€1,439 | +16.7% |
| Plant, machinery and equipment | 23 | €4,894 | €2,076 | -€2,818 | -57.6% |
| Furniture and vehicles | 24 | €3,742 | €7,999 | +€4,257 | +114% |
| Financial fixed assets | 28 | €2,525 | €2,525 | = | 0.0% |
| Current assets | 29/58 | €430,650 | €439,057 | +€8,407 | +2.0% |
| Amounts receivable after more than one year | 29 | €243,500 | €263,500 | +€20,000 | +8.2% |
| Other amounts receivable | 291 | €243,500 | €263,500 | +€20,000 | +8.2% |
| Amounts receivable within one year | 40/41 | €116,012 | €102,284 | -€13,728 | -11.8% |
| Trade receivables | 40 | €101,189 | €102,284 | +€1,095 | +1.1% |
| Other amounts receivable | 41 | €14,822 | - | -€14,822 | |
| Cash at bank and in hand | 54/58 | €48,272 | €47,295 | -€977 | -2.0% |
| Deferred charges and accrued income | 490/1 | €22,867 | €25,978 | +€3,112 | +13.6% |
| Total equity and liabilities | 10/49 | €441,810 | €451,657 | +€9,846 | +2.2% |
| Equity | 10/15 | €302,900 | €311,140 | +€8,240 | +2.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €294,747 | €292,548 | -€2,199 | -0.7% |
| Distributable reserves | 133 | €294,747 | €292,548 | -€2,199 | -0.7% |
| Profit (loss) carried forward | 14 | -€10,439 | - | +€10,439 | |
| Amounts payable | 17/49 | €138,910 | €140,517 | +€1,606 | +1.2% |
| Amounts payable after more than one year | 17 | €114,004 | €97,772 | -€16,231 | -14.2% |
| Financial debts | 170/4 | €114,004 | €97,772 | -€16,231 | -14.2% |
| Amounts payable within one year | 42/48 | €24,907 | €42,744 | +€17,837 | +71.6% |
| Trade debts | 44 | €18,436 | €29,771 | +€11,335 | +61.5% |
| Suppliers | 440/4 | €18,436 | €29,771 | +€11,335 | +61.5% |
| Taxes, remuneration and social security | 45 | €6,471 | €11,137 | +€4,665 | +72.1% |
| Taxes | 450/3 | €6,449 | €11,016 | +€4,567 | +70.8% |
| Remuneration and social security | 454/9 | €22 | €120 | +€98 | +440% |
| Other amounts payable | 47/48 | - | €1,837 | +€1,837 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,739 | €5,561 | +€1,822 | +48.7% |
| Other operating charges | 640/8 | €3,235 | €3,751 | +€516 | +16.0% |
| Gross operating margin | 9900 | -€3,308 | €19,031 | +€22,339 | |
| Operating profit (loss) | 9901 | -€10,281 | €9,719 | +€20,000 | |
| Financial income | 75/76B | €7,380 | €7,974 | +€594 | +8.0% |
| Recurring financial income | 75 | €7,380 | €7,974 | +€594 | +8.0% |
| Financial charges | 65/66B | €9,992 | €5,275 | -€4,716 | -47.2% |
| Recurring financial charges | 65 | €9,992 | €5,275 | -€4,716 | -47.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,893 | €12,417 | +€25,310 | |
| Income taxes | 67/77 | -€487 | €4,177 | +€4,664 | |
| Profit (loss) for the period | 9904 | -€12,406 | €8,240 | +€20,646 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,406 | €8,240 | +€20,646 |
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 28 October 2026 via checked.be.