DECOTAIL: 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.
DECOTAIL
Largest movements
- Cash -€15,866
down €15,866 (-34.5%), from €45,994 to €30,128
mainly Other debts (-€9,793) and Tax, wage and social debts (-€9,741)
- Receivables within one year +€6,906
up €6,906 (+188.6%), from €3,661 to €10,567
of which Other amounts receivable: +€3,586
- Tangible fixed assets -€3,833
down €3,833 (-10.5%), from €36,675 to €32,842
of which Other tangible fixed assets: -€5,824
- Deferred charges and accrued income -€953
down €953 (-94.9%), from €1,005 to €51
- Other debts -€9,793
down €9,793 (-61.8%), from €15,852 to €6,059
- Tax, wage and social debts -€9,741
down €9,741 (-76.1%), from €12,802 to €3,061
of which Taxes: -€9,741
- Trade debts +€4,874
up €4,874 (+130.8%), from €3,726 to €8,600
- Reserves +€1,864
up €1,864 (+3.6%), from €52,505 to €54,369
- Accrued charges and deferred income -€950
no longer reported in 2025 (was €950)
- Gross operating margin -€31,536
down €31,536 (-67.3%), from €46,873 to €15,337
- Taxes -€7,828
down €7,828 (-79.2%), from €9,884 to €2,057
- Depreciation +€2,423
up €2,423 (+33.4%), from €7,252 to €9,675
- Staff costs +€640
up €640 (+2207.0%), from €29 to €669
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 | €87,334 | €73,588 | -€13,746 | -15.7% |
| Fixed assets | 21/28 | €36,675 | €32,842 | -€3,833 | -10.5% |
| Tangible fixed assets | 22/27 | €36,675 | €32,842 | -€3,833 | -10.5% |
| Land and buildings | 22 | €6,166 | €8,548 | +€2,382 | +38.6% |
| Plant, machinery and equipment | 23 | €718 | €471 | -€246 | -34.3% |
| Furniture and vehicles | 24 | €589 | €444 | -€145 | -24.6% |
| Other tangible fixed assets | 26 | €29,202 | €23,378 | -€5,824 | -19.9% |
| Current assets | 29/58 | €50,659 | €40,746 | -€9,913 | -19.6% |
| Amounts receivable within one year | 40/41 | €3,661 | €10,567 | +€6,906 | +188.6% |
| Trade receivables | 40 | €2,041 | €5,361 | +€3,320 | +162.6% |
| Other amounts receivable | 41 | €1,620 | €5,205 | +€3,586 | +221.4% |
| Cash at bank and in hand | 54/58 | €45,994 | €30,128 | -€15,866 | -34.5% |
| Deferred charges and accrued income | 490/1 | €1,005 | €51 | -€953 | -94.9% |
| Total equity and liabilities | 10/49 | €87,334 | €73,588 | -€13,746 | -15.7% |
| Equity | 10/15 | €54,005 | €55,869 | +€1,864 | +3.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €52,505 | €54,369 | +€1,864 | +3.6% |
| Distributable reserves | 133 | €52,505 | €54,369 | +€1,864 | +3.6% |
| Amounts payable | 17/49 | €33,329 | €17,719 | -€15,610 | -46.8% |
| Amounts payable within one year | 42/48 | €32,379 | €17,719 | -€14,660 | -45.3% |
| Trade debts | 44 | €3,726 | €8,600 | +€4,874 | +130.8% |
| Suppliers | 440/4 | €3,726 | €8,600 | +€4,874 | +130.8% |
| Taxes, remuneration and social security | 45 | €12,802 | €3,061 | -€9,741 | -76.1% |
| Taxes | 450/3 | €10,052 | €311 | -€9,741 | -96.9% |
| Remuneration and social security | 454/9 | €2,750 | €2,750 | = | 0.0% |
| Other amounts payable | 47/48 | €15,852 | €6,059 | -€9,793 | -61.8% |
| Accrued charges and deferred income | 492/3 | €950 | - | -€950 | |
| Remuneration, social security and pensions | 62 | €29 | €669 | +€640 | +2207.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,252 | €9,675 | +€2,423 | +33.4% |
| Other operating charges | 640/8 | €831 | €742 | -€89 | -10.7% |
| Gross operating margin | 9900 | €46,873 | €15,337 | -€31,536 | -67.3% |
| Operating profit (loss) | 9901 | €38,761 | €4,251 | -€34,510 | -89.0% |
| Financial income | 75/76B | €87 | €13 | -€74 | -85.0% |
| Recurring financial income | 75 | €87 | €13 | -€74 | -85.0% |
| Financial charges | 65/66B | €621 | €343 | -€277 | -44.7% |
| Recurring financial charges | 65 | €621 | €343 | -€277 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | €38,227 | €3,921 | -€34,306 | -89.7% |
| Income taxes | 67/77 | €9,884 | €2,057 | -€7,828 | -79.2% |
| Profit (loss) for the period | 9904 | €28,343 | €1,864 | -€26,478 | -93.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,343 | €1,864 | -€26,478 | -93.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.