DECOSTER R. en Zoon: what changed
DECOSTER R. en Zoon
Largest movements
- Tangible fixed assets -€61,977
down €61,977 (-41.5%), from €149,360 to €87,383
- Cash -€44,999
down €44,999 (-15.9%), from €283,442 to €238,443
mainly Contributions, distributions and other (-€56,107) and Receivables within one year (-€18,483)
- Receivables within one year +€18,483
up €18,483 (+296%), from €6,248 to €24,731
of which Other amounts receivable: +€13,992
- Reserves -€56,107
down €56,107 (-15.4%), from €365,148 to €309,041
- Other debts -€16,012
down €16,012 (-27.2%), from €58,878 to €42,866
- Tax, wage and social debts -€11,811
down €11,811 (-88.9%), from €13,285 to €1,475
- Profit (loss) carried forward -€4,563
new in 2025: -€4,563
- Other operating charges +€49,024
up €49,024 (+433%), from €11,325 to €60,349
- Gross operating margin +€28,008
up €28,008 (+72.9%), from €38,423 to €66,431
- Taxes -€4,206
down €4,206, from €3,321 to -€885
- Financial charges -€3,924
down €3,924 (-96.6%), from €4,063 to €139
- Financial income +€1,576
up €1,576 (+53.4%), from €2,950 to €4,527
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €439,050 | €350,557 | -€88,493 | -20.2% |
| Fixed assets | 21/28 | €149,360 | €87,383 | -€61,977 | -41.5% |
| Tangible fixed assets | 22/27 | €149,360 | €87,383 | -€61,977 | -41.5% |
| Land and buildings | 22 | €149,360 | €87,383 | -€61,977 | -41.5% |
| Current assets | 29/58 | €289,690 | €263,174 | -€26,516 | -9.2% |
| Amounts receivable within one year | 40/41 | €6,248 | €24,731 | +€18,483 | +296% |
| Trade receivables | 40 | €1,861 | €6,351 | +€4,490 | +241% |
| Other amounts receivable | 41 | €4,387 | €18,380 | +€13,992 | +319% |
| Cash at bank and in hand | 54/58 | €283,442 | €238,443 | -€44,999 | -15.9% |
| Total equity and liabilities | 10/49 | €439,050 | €350,557 | -€88,493 | -20.2% |
| Equity | 10/15 | €366,887 | €306,216 | -€60,671 | -16.5% |
| Contributions | 10/11 | €1,738 | €1,738 | = | 0.0% |
| Reserves | 13 | €365,148 | €309,041 | -€56,107 | -15.4% |
| Distributable reserves | 133 | €365,148 | €309,041 | -€56,107 | -15.4% |
| Profit (loss) carried forward | 14 | - | -€4,563 | -€4,563 | |
| Amounts payable | 17/49 | €72,163 | €44,341 | -€27,823 | -38.6% |
| Amounts payable within one year | 42/48 | €72,163 | €44,341 | -€27,823 | -38.6% |
| Taxes, remuneration and social security | 45 | €13,285 | €1,475 | -€11,811 | -88.9% |
| Taxes | 450/3 | €13,285 | €1,475 | -€11,811 | -88.9% |
| Other amounts payable | 47/48 | €58,878 | €42,866 | -€16,012 | -27.2% |
| Remuneration, social security and pensions | 62 | €3,520 | €3,520 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,399 | €12,399 | = | 0.0% |
| Other operating charges | 640/8 | €11,325 | €60,349 | +€49,024 | +433% |
| Gross operating margin | 9900 | €38,423 | €66,431 | +€28,008 | +72.9% |
| Operating profit (loss) | 9901 | €11,179 | -€9,836 | -€21,016 | |
| Financial income | 75/76B | €2,950 | €4,527 | +€1,576 | +53.4% |
| Recurring financial income | 75 | €2,950 | €4,527 | +€1,576 | +53.4% |
| Financial charges | 65/66B | €4,063 | €139 | -€3,924 | -96.6% |
| Recurring financial charges | 65 | €4,063 | €139 | -€3,924 | -96.6% |
| Profit (loss) for the period before taxes | 9903 | €10,067 | -€5,448 | -€15,515 | |
| Income taxes | 67/77 | €3,321 | -€885 | -€4,206 | |
| Profit (loss) for the period | 9904 | €6,746 | -€4,563 | -€11,309 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,746 | -€4,563 | -€11,309 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.