DECOSTER KATRIEN EN CO: 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.
DECOSTER KATRIEN EN CO
Largest movements
- Receivables within one year +€10,364
up €10,364 (+285%), from €3,636 to €14,000
- Cash -€8,267
down €8,267 (-18.4%), from €44,954 to €36,687
mainly Receivables within one year (-€10,364) and Net result for the year (-€3,217)
- Tangible fixed assets -€5,357
down €5,357 (-15.2%), from €35,300 to €29,943
of which Land and buildings: -€3,967
- Profit (loss) carried forward -€3,217
new in 2025: -€3,217
- Gross operating margin -€23,456
down €23,456 (-90.8%), from €25,837 to €2,381
- Taxes -€5,593
down €5,593 (-99.9%), from €5,599 to €6
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 | €83,889 | €80,630 | -€3,260 | -3.9% |
| Fixed assets | 21/28 | €35,300 | €29,943 | -€5,357 | -15.2% |
| Tangible fixed assets | 22/27 | €35,300 | €29,943 | -€5,357 | -15.2% |
| Land and buildings | 22 | €31,242 | €27,275 | -€3,967 | -12.7% |
| Plant, machinery and equipment | 23 | €4,057 | €2,668 | -€1,390 | -34.3% |
| Current assets | 29/58 | €48,590 | €50,687 | +€2,097 | +4.3% |
| Amounts receivable within one year | 40/41 | €3,636 | €14,000 | +€10,364 | +285% |
| Other amounts receivable | 41 | €3,636 | €14,000 | +€10,364 | +285% |
| Cash at bank and in hand | 54/58 | €44,954 | €36,687 | -€8,267 | -18.4% |
| Total equity and liabilities | 10/49 | €83,889 | €80,630 | -€3,260 | -3.9% |
| Equity | 10/15 | €80,739 | €77,522 | -€3,217 | -4.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €74,539 | €74,539 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,553 | €9,553 | = | 0.0% |
| Distributable reserves | 133 | €63,126 | €63,126 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,217 | -€3,217 | |
| Amounts payable | 17/49 | €3,150 | €3,108 | -€42 | -1.3% |
| Amounts payable within one year | 42/48 | €3,150 | €3,108 | -€42 | -1.3% |
| Taxes, remuneration and social security | 45 | €3,150 | €3,108 | -€42 | -1.3% |
| Taxes | 450/3 | €3,150 | €3,108 | -€42 | -1.3% |
| Remuneration, social security and pensions | 62 | €97 | €116 | +€19 | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,309 | €5,357 | +€47 | +0.9% |
| Other operating charges | 640/8 | €40 | - | -€40 | |
| Gross operating margin | 9900 | €25,837 | €2,381 | -€23,456 | -90.8% |
| Operating profit (loss) | 9901 | €20,391 | -€3,091 | -€23,482 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €223 | €120 | -€103 | -46.1% |
| Recurring financial charges | 65 | €223 | €120 | -€103 | -46.1% |
| Profit (loss) for the period before taxes | 9903 | €20,168 | -€3,211 | -€23,380 | |
| Income taxes | 67/77 | €5,599 | €6 | -€5,593 | -99.9% |
| Profit (loss) for the period | 9904 | €14,570 | -€3,217 | -€17,787 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,570 | -€3,217 | -€17,787 |
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 19 October 2026 via checked.be.