DECOSTER: 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.
DECOSTER
Largest movements
- Receivables within one year +€941,096
up €941,096 (+146.9%), from €640,737 to €1.6m
of which Other amounts receivable: +€918,689
- Current investments -€300,000
down €300,000 (-12.0%), from €2.5m to €2.2m
- Stocks and contracts -€232,235
down €232,235 (-43.5%), from €533,452 to €301,217
- Cash +€117,693
up €117,693 (+52.4%), from €224,395 to €342,088
mainly Other debts (+€2.8m) and Net result for the year (+€915,026)
- Tangible fixed assets -€81,003
down €81,003 (-15.7%), from €515,320 to €434,317
of which Land and buildings: -€148,047
- Contributions -€2.9m
down €2.9m (-89.9%), from €3.2m to €327,022
- Other debts +€2.8m
up €2.8m (+1124.8%), from €250,445 to €3.1m
- Profit (loss) carried forward +€915,026
up €915,026, from -€326,861 to €588,165
- Trade debts -€354,726
down €354,726 (-71.4%), from €496,994 to €142,268
- Gross operating margin -€68,186
down €68,186 (-6.2%), from €1.1m to €1.0m
- Financial income +€52,678
up €52,678 (+165.4%), from €31,846 to €84,523
- Depreciation -€24,723
down €24,723 (-20.3%), from €121,755 to €97,032
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 | €4,432,759 | €4,893,660 | +€460,901 | +10.4% |
| Fixed assets | 21/28 | €515,455 | €434,452 | -€81,003 | -15.7% |
| Tangible fixed assets | 22/27 | €515,320 | €434,317 | -€81,003 | -15.7% |
| Land and buildings | 22 | €343,383 | €195,335 | -€148,047 | -43.1% |
| Plant, machinery and equipment | 23 | €68,401 | €43,744 | -€24,656 | -36.0% |
| Furniture and vehicles | 24 | €103,537 | €195,238 | +€91,701 | +88.6% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €3,917,304 | €4,459,208 | +€541,903 | +13.8% |
| Stocks and contracts in progress | 3 | €533,452 | €301,217 | -€232,235 | -43.5% |
| Stocks | 30/36 | €533,452 | €301,217 | -€232,235 | -43.5% |
| Amounts receivable within one year | 40/41 | €640,737 | €1,581,833 | +€941,096 | +146.9% |
| Trade receivables | 40 | €44,240 | €66,646 | +€22,407 | +50.6% |
| Other amounts receivable | 41 | €596,498 | €1,515,187 | +€918,689 | +154.0% |
| Current investments | 50/53 | €2,500,000 | €2,200,000 | -€300,000 | -12.0% |
| Cash at bank and in hand | 54/58 | €224,395 | €342,088 | +€117,693 | +52.4% |
| Deferred charges and accrued income | 490/1 | €18,720 | €34,070 | +€15,350 | +82.0% |
| Total equity and liabilities | 10/49 | €4,432,759 | €4,893,660 | +€460,901 | +10.4% |
| Equity | 10/15 | €3,124,579 | €1,121,605 | -€2.0m | -64.1% |
| Contributions | 10/11 | €3,245,022 | €327,022 | -€2.9m | -89.9% |
| Capital | 10 | €3,245,022 | €327,022 | -€2.9m | -89.9% |
| Issued capital | 100 | €3,245,022 | €327,022 | -€2.9m | -89.9% |
| Reserves | 13 | €206,419 | €206,419 | = | 0.0% |
| Non-distributable reserves | 130/1 | €206,419 | €206,419 | = | 0.0% |
| Legal reserve | 130 | €206,419 | €206,419 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€326,861 | €588,165 | +€915,026 | |
| Amounts payable | 17/49 | €1,308,180 | €3,772,055 | +€2.5m | +188.3% |
| Amounts payable after more than one year | 17 | €550,000 | €550,000 | = | 0.0% |
| Financial debts | 170/4 | €550,000 | €550,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €756,245 | €3,221,305 | +€2.5m | +326.0% |
| Trade debts | 44 | €496,994 | €142,268 | -€354,726 | -71.4% |
| Suppliers | 440/4 | €496,994 | €142,268 | -€354,726 | -71.4% |
| Taxes, remuneration and social security | 45 | €8,806 | €11,701 | +€2,895 | +32.9% |
| Taxes | 450/3 | €418 | €494 | +€76 | +18.2% |
| Remuneration and social security | 454/9 | €8,388 | €11,207 | +€2,819 | +33.6% |
| Other amounts payable | 47/48 | €250,445 | €3,067,336 | +€2.8m | +1124.8% |
| Accrued charges and deferred income | 492/3 | €1,935 | €750 | -€1,185 | -61.2% |
| Non-recurring operating income | 76A | €1,433,297 | €866,954 | -€566,344 | -39.5% |
| Remuneration, social security and pensions | 62 | €65,273 | €74,255 | +€8,982 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121,755 | €97,032 | -€24,723 | -20.3% |
| Other operating charges | 640/8 | €45,807 | €38,359 | -€7,448 | -16.3% |
| Gross operating margin | 9900 | €1,108,494 | €1,040,307 | -€68,186 | -6.2% |
| Operating profit (loss) | 9901 | €875,659 | €830,662 | -€44,997 | -5.1% |
| Financial income | 75/76B | €31,846 | €84,523 | +€52,678 | +165.4% |
| Recurring financial income | 75 | €31,846 | €84,523 | +€52,678 | +165.4% |
| Financial charges | 65/66B | €1,481 | €159 | -€1,322 | -89.3% |
| Recurring financial charges | 65 | €1,481 | €159 | -€1,322 | -89.3% |
| Profit (loss) for the period before taxes | 9903 | €906,024 | €915,026 | +€9,002 | +1.0% |
| Profit (loss) for the period | 9904 | €906,024 | €915,026 | +€9,002 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €906,024 | €915,026 | +€9,002 | +1.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.