Decoster-Driesen: 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-Driesen
Largest movements
- Tangible fixed assets +€42,911
up €42,911 (+99.0%), from €43,350 to €86,262
of which Plant, machinery and equipment: +€47,531
- Cash +€9,913
up €9,913 (+44.5%), from €22,269 to €32,182
mainly Contributions, distributions and other (+€80,000) and Depreciation (+€12,763)
- Receivables within one year -€7,088
down €7,088 (-45.7%), from €15,517 to €8,429
of which Trade receivables: -€5,949
- Contributions +€80,000
up €80,000 (+50.0%), from €160,000 to €240,000
- Profit (loss) carried forward -€20,360
down €20,360 (-27.0%), from -€75,351 to -€95,712
- Other debts -€14,494
down €14,494 (-19.8%), from €73,173 to €58,679
- Tax, wage and social debts +€3,541
up €3,541 (+5099.3%), from €69 to €3,611
- Trade debts -€2,451
down €2,451 (-94.0%), from €2,607 to €157
- Gross operating margin +€4,964
up €4,964, from -€4,930 to €34
- Other operating charges +€4,008
up €4,008 (+115.7%), from €3,463 to €7,471
- Depreciation +€3,258
up €3,258 (+34.3%), from €9,505 to €12,763
- Financial charges +€155
up €155 (+167.1%), from €93 to €248
- Financial income +€100
up €100 (+422.0%), from €24 to €124
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 | €160,498 | €206,734 | +€46,237 | +28.8% |
| Fixed assets | 21/28 | €43,950 | €87,362 | +€43,411 | +98.8% |
| Tangible fixed assets | 22/27 | €43,350 | €86,262 | +€42,911 | +99.0% |
| Plant, machinery and equipment | 23 | €11,819 | €59,350 | +€47,531 | +402.2% |
| Furniture and vehicles | 24 | €2,152 | €1,532 | -€620 | -28.8% |
| Other tangible fixed assets | 26 | €29,379 | €25,380 | -€4,000 | -13.6% |
| Financial fixed assets | 28 | €600 | €1,100 | +€500 | +83.3% |
| Current assets | 29/58 | €116,547 | €119,373 | +€2,825 | +2.4% |
| Stocks and contracts in progress | 3 | €78,762 | €78,762 | = | 0.0% |
| Stocks | 30/36 | €78,762 | €78,762 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,517 | €8,429 | -€7,088 | -45.7% |
| Trade receivables | 40 | €10,445 | €4,496 | -€5,949 | -57.0% |
| Other amounts receivable | 41 | €5,072 | €3,933 | -€1,139 | -22.5% |
| Cash at bank and in hand | 54/58 | €22,269 | €32,182 | +€9,913 | +44.5% |
| Total equity and liabilities | 10/49 | €160,498 | €206,734 | +€46,237 | +28.8% |
| Equity | 10/15 | €84,649 | €144,288 | +€59,640 | +70.5% |
| Contributions | 10/11 | €160,000 | €240,000 | +€80,000 | +50.0% |
| Profit (loss) carried forward | 14 | -€75,351 | -€95,712 | -€20,360 | -27.0% |
| Amounts payable | 17/49 | €75,849 | €62,446 | -€13,403 | -17.7% |
| Amounts payable within one year | 42/48 | €75,849 | €62,446 | -€13,403 | -17.7% |
| Trade debts | 44 | €2,607 | €157 | -€2,451 | -94.0% |
| Suppliers | 440/4 | €2,607 | €157 | -€2,451 | -94.0% |
| Taxes, remuneration and social security | 45 | €69 | €3,611 | +€3,541 | +5099.3% |
| Taxes | 450/3 | €69 | €3,611 | +€3,541 | +5099.3% |
| Other amounts payable | 47/48 | €73,173 | €58,679 | -€14,494 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,505 | €12,763 | +€3,258 | +34.3% |
| Other operating charges | 640/8 | €3,463 | €7,471 | +€4,008 | +115.7% |
| Gross operating margin | 9900 | -€4,930 | €34 | +€4,964 | |
| Operating profit (loss) | 9901 | -€17,898 | -€20,200 | -€2,302 | -12.9% |
| Financial income | 75/76B | €24 | €124 | +€100 | +422.0% |
| Recurring financial income | 75 | €24 | €124 | +€100 | +422.0% |
| Financial charges | 65/66B | €93 | €248 | +€155 | +167.1% |
| Recurring financial charges | 65 | €93 | €248 | +€155 | +167.1% |
| Profit (loss) for the period before taxes | 9903 | -€17,967 | -€20,323 | -€2,356 | -13.1% |
| Income taxes | 67/77 | - | €37 | +€37 | |
| Profit (loss) for the period | 9904 | -€17,967 | -€20,360 | -€2,393 | -13.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,967 | -€20,360 | -€2,393 | -13.3% |
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 3 October 2026 via checked.be.