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DECOSTER: 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.

What changed

DECOSTER

BE 0428.698.527
NACE 43.211, General electrical installation work
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€8,348
2024 · €5,457+€2,891
Equity
€91,604
2024 · €100,807-€9,203
Cash
€80,541
2024 · €108,787-€28,246
Balance sheet total
€94,191
2024 · €120,453-€26,262

Largest movements

2024 to 2025
Assets
  • Cash -€28,246

    down €28,246 (-26.0%), from €108,787 to €80,541

    mainly Contributions, distributions and other (-€17,551) and Tax, wage and social debts (-€9,379)

  • Tangible fixed assets +€1,349

    up €1,349 (+16.7%), from €8,064 to €9,413

    of which Furniture and vehicles: +€2,831

Equity and liabilities
  • Tax, wage and social debts -€9,379

    down €9,379 (-91.8%), from €10,214 to €835

    of which Remuneration and social security: -€7,574

  • Reserves -€9,203

    down €9,203 (-13.2%), from €69,820 to €60,617

    of which Distributable reserves: -€9,203

  • Other debts -€3,564

    no longer reported in 2025 (was €3,564)

  • Advances received -€2,227

    no longer reported in 2025 (was €2,227)

Income statement
  • Staff costs -€5,362

    no longer reported in 2025 (was €5,362)

  • Taxes +€2,367

    up €2,367 (+165%), from €1,431 to €3,798

  • Other operating charges -€1,126

    down €1,126 (-51.7%), from €2,176 to €1,050

  • Depreciation +€958

    up €958 (+74.5%), from €1,286 to €2,244

  • Gross operating margin -€176

    down €176 (-1.2%), from €14,724 to €14,548

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €5,457
Gross operating margin -€176
Staff costs +€5,362
Depreciation -€958
Other operating charges +€1,126
Financial income -€117
Financial charges +€21
Taxes -€2,367
Result 2025 €8,348
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations -€6,077
Investment -€3,593
Financing -€18,576
Cash 2024 €108,787
Net result for the year +€8,348
Depreciation +€2,244
Receivables within one year -€1,090
Deferred charges and accrued income +€455
Trade debts -€852
Tax, wage and social debts -€9,379
Advances received -€2,227
Other debts -€3,564
Accrued charges and deferred income -€12
Investment in fixed assets (net) -€3,593
Short-term financial debts -€1,025
Contributions, distributions and other -€17,551
Cash 2025 €80,541
brings cash intakes cash out
Every line side by side 41 lines
Line Code 2024 2025 Change %
Total assets 20/58 €120,453 €94,191 -€26,262 -21.8%
Fixed assets 21/28 €8,064 €9,413 +€1,349 +16.7%
Tangible fixed assets 22/27 €8,064 €9,413 +€1,349 +16.7%
Land and buildings 22 €8,064 €6,582 -€1,482 -18.4%
Furniture and vehicles 24 - €2,831 +€2,831
Current assets 29/58 €112,389 €84,778 -€27,611 -24.6%
Amounts receivable within one year 40/41 €1,742 €2,832 +€1,090 +62.6%
Other amounts receivable 41 €1,742 €2,832 +€1,090 +62.6%
Cash at bank and in hand 54/58 €108,787 €80,541 -€28,246 -26.0%
Deferred charges and accrued income 490/1 €1,860 €1,405 -€455 -24.5%
Total equity and liabilities 10/49 €120,453 €94,191 -€26,262 -21.8%
Equity 10/15 €100,807 €91,604 -€9,203 -9.1%
Contributions 10/11 €30,987 €30,987 = 0.0%
Reserves 13 €69,820 €60,617 -€9,203 -13.2%
Tax-exempt reserves 132 €5,014 €5,014 = 0.0%
Distributable reserves 133 €64,806 €55,603 -€9,203 -14.2%
Amounts payable 17/49 €19,646 €2,587 -€17,059 -86.8%
Amounts payable within one year 42/48 €19,396 €2,349 -€17,047 -87.9%
Financial debts 43 €1,025 - -€1,025
Credit institutions 430/8 €1,025 - -€1,025
Trade debts 44 €2,366 €1,514 -€852 -36.0%
Suppliers 440/4 €2,366 €1,514 -€852 -36.0%
Advances received on contracts in progress 46 €2,227 - -€2,227
Taxes, remuneration and social security 45 €10,214 €835 -€9,379 -91.8%
Taxes 450/3 €2,640 €835 -€1,805 -68.4%
Remuneration and social security 454/9 €7,574 - -€7,574
Other amounts payable 47/48 €3,564 - -€3,564
Accrued charges and deferred income 492/3 €250 €238 -€12 -4.8%
Remuneration, social security and pensions 62 €5,362 - -€5,362
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,286 €2,244 +€958 +74.5%
Other operating charges 640/8 €2,176 €1,050 -€1,126 -51.7%
Gross operating margin 9900 €14,724 €14,548 -€176 -1.2%
Operating profit (loss) 9901 €5,900 €11,254 +€5,354 +90.7%
Financial income 75/76B €1,144 €1,027 -€117 -10.2%
Recurring financial income 75 €1,144 €1,027 -€117 -10.2%
Financial charges 65/66B €156 €135 -€21 -13.5%
Recurring financial charges 65 €156 €135 -€21 -13.5%
Profit (loss) for the period before taxes 9903 €6,888 €12,146 +€5,258 +76.3%
Income taxes 67/77 €1,431 €3,798 +€2,367 +165%
Profit (loss) for the period 9904 €5,457 €8,348 +€2,891 +53.0%
Profit (loss) for the period to be appropriated 9905 €5,457 €8,348 +€2,891 +53.0%

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 27 October 2026 via checked.be.