DECOSTA: 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.
DECOSTA
Largest movements
- Tangible fixed assets +€433,399
up €433,399 (+29.2%), from €1.5m to €1.9m
of which Land and buildings: +€445,675
- Current investments -€400,000
no longer reported in 2025 (was €400,000)
- Receivables within one year +€206,264
up €206,264 (+993.5%), from €20,761 to €227,025
of which Other amounts receivable: +€208,547
- Cash +€156,574
up €156,574 (+289.4%), from €54,101 to €210,675
mainly Current investments (+€400,000) and Net result for the year (+€320,148)
- Profit (loss) carried forward +€320,148
up €320,148 (+24.3%), from €1.3m to €1.6m
- Other debts +€71,187
up €71,187 (+12.6%), from €566,679 to €637,865
- Depreciation +€43,107
up €43,107 (+32.5%), from €132,723 to €175,830
- Gross operating margin +€26,246
up €26,246 (+5.1%), from €515,006 to €541,251
- Financial charges +€14,997
up €14,997 (+45.7%), from €32,790 to €47,787
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 | €2,073,687 | €2,465,926 | +€392,239 | +18.9% |
| Fixed assets | 21/28 | €1,592,865 | €2,026,264 | +€433,399 | +27.2% |
| Tangible fixed assets | 22/27 | €1,482,240 | €1,915,639 | +€433,399 | +29.2% |
| Land and buildings | 22 | €1,433,533 | €1,879,208 | +€445,675 | +31.1% |
| Furniture and vehicles | 24 | €48,707 | €36,431 | -€12,276 | -25.2% |
| Financial fixed assets | 28 | €110,625 | €110,625 | = | 0.0% |
| Current assets | 29/58 | €480,823 | €439,662 | -€41,161 | -8.6% |
| Amounts receivable within one year | 40/41 | €20,761 | €227,025 | +€206,264 | +993.5% |
| Trade receivables | 40 | €2,374 | €91 | -€2,283 | -96.2% |
| Other amounts receivable | 41 | €18,387 | €226,934 | +€208,547 | +1134.2% |
| Current investments | 50/53 | €400,000 | - | -€400,000 | |
| Cash at bank and in hand | 54/58 | €54,101 | €210,675 | +€156,574 | +289.4% |
| Deferred charges and accrued income | 490/1 | €5,961 | €1,962 | -€3,999 | -67.1% |
| Total equity and liabilities | 10/49 | €2,073,687 | €2,465,926 | +€392,239 | +18.9% |
| Equity | 10/15 | €1,347,056 | €1,667,204 | +€320,148 | +23.8% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €155 | €155 | = | 0.0% |
| Distributable reserves | 133 | €155 | €155 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,315,901 | €1,636,049 | +€320,148 | +24.3% |
| Amounts payable | 17/49 | €726,632 | €798,723 | +€72,091 | +9.9% |
| Amounts payable after more than one year | 17 | €109,829 | €87,331 | -€22,499 | -20.5% |
| Financial debts | 170/4 | €109,829 | €87,331 | -€22,499 | -20.5% |
| Amounts payable within one year | 42/48 | €615,052 | €708,806 | +€93,754 | +15.2% |
| Current portion of amounts payable after more than one year | 42 | €22,667 | €23,722 | +€1,055 | +4.7% |
| Trade debts | 44 | €10,925 | €10,714 | -€212 | -1.9% |
| Suppliers | 440/4 | €10,925 | €10,714 | -€212 | -1.9% |
| Taxes, remuneration and social security | 45 | €14,782 | €36,505 | +€21,724 | +147.0% |
| Taxes | 450/3 | €14,782 | €36,505 | +€21,724 | +147.0% |
| Other amounts payable | 47/48 | €566,679 | €637,865 | +€71,187 | +12.6% |
| Accrued charges and deferred income | 492/3 | €1,750 | €2,586 | +€836 | +47.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €132,723 | €175,830 | +€43,107 | +32.5% |
| Other operating charges | 640/8 | €6,265 | €5,315 | -€951 | -15.2% |
| Gross operating margin | 9900 | €515,006 | €541,251 | +€26,246 | +5.1% |
| Operating profit (loss) | 9901 | €376,017 | €360,107 | -€15,911 | -4.2% |
| Financial income | 75/76B | €7,814 | €8,068 | +€254 | +3.2% |
| Recurring financial income | 75 | €7,814 | €8,068 | +€254 | +3.2% |
| Financial charges | 65/66B | €32,790 | €47,787 | +€14,997 | +45.7% |
| Recurring financial charges | 65 | €32,790 | €47,787 | +€14,997 | +45.7% |
| Profit (loss) for the period before taxes | 9903 | €351,042 | €320,387 | -€30,654 | -8.7% |
| Income taxes | 67/77 | €1,341 | €239 | -€1,102 | -82.1% |
| Profit (loss) for the period | 9904 | €349,700 | €320,148 | -€29,553 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €349,700 | €320,148 | -€29,553 | -8.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.