DECOTIGNIES ADVICE: 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.
DECOTIGNIES ADVICE
Largest movements
- Receivables within one year +€361,782
up €361,782 (+180%), from €201,541 to €563,323
of which Other amounts receivable: +€472,964
- Cash -€247,498
down €247,498 (-66.4%), from €372,592 to €125,094
mainly Receivables within one year (-€361,782) and Other debts (-€320,673)
- Trade debts +€399,191
up €399,191 (+739,243%), from €54 to €399,245
- Other debts -€320,673
down €320,673 (-59.8%), from €535,867 to €215,194
- Profit (loss) carried forward +€42,959
up €42,959 (+71.1%), from €60,434 to €103,393
- Gross operating margin -€369,940
down €369,940 (-72.2%), from €512,214 to €142,274
- Taxes -€14,150
down €14,150 (-41.7%), from €33,955 to €19,805
- Depreciation -€12,159
no longer reported in 2025 (was €12,159)
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 | €709,133 | €823,417 | +€114,284 | +16.1% |
| Fixed assets | 21/28 | €135,000 | €135,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €135,000 | €135,000 | = | 0.0% |
| Current assets | 29/58 | €574,133 | €688,417 | +€114,284 | +19.9% |
| Amounts receivable within one year | 40/41 | €201,541 | €563,323 | +€361,782 | +180% |
| Trade receivables | 40 | €197,291 | €86,109 | -€111,182 | -56.4% |
| Other amounts receivable | 41 | €4,250 | €477,214 | +€472,964 | +11,129% |
| Cash at bank and in hand | 54/58 | €372,592 | €125,094 | -€247,498 | -66.4% |
| Total equity and liabilities | 10/49 | €709,133 | €823,417 | +€114,284 | +16.1% |
| Equity | 10/15 | €80,894 | €123,853 | +€42,959 | +53.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €60,434 | €103,393 | +€42,959 | +71.1% |
| Amounts payable | 17/49 | €628,239 | €699,564 | +€71,325 | +11.4% |
| Amounts payable within one year | 42/48 | €628,239 | €699,564 | +€71,325 | +11.4% |
| Trade debts | 44 | €54 | €399,245 | +€399,191 | +739,243% |
| Suppliers | 440/4 | €54 | €399,245 | +€399,191 | +739,243% |
| Advances received on contracts in progress | 46 | €88,412 | €84,075 | -€4,337 | -4.9% |
| Taxes, remuneration and social security | 45 | €3,906 | €1,050 | -€2,856 | -73.1% |
| Taxes | 450/3 | €3,906 | €1,050 | -€2,856 | -73.1% |
| Other amounts payable | 47/48 | €535,867 | €215,194 | -€320,673 | -59.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,159 | - | -€12,159 | |
| Other operating charges | 640/8 | €4,796 | €3,055 | -€1,741 | -36.3% |
| Gross operating margin | 9900 | €512,214 | €142,274 | -€369,940 | -72.2% |
| Operating profit (loss) | 9901 | €495,259 | €139,219 | -€356,040 | -71.9% |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,969 | €1,456 | -€513 | -26.1% |
| Recurring financial charges | 65 | €1,969 | €1,456 | -€513 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €493,290 | €137,763 | -€355,527 | -72.1% |
| Income taxes | 67/77 | €33,955 | €19,805 | -€14,150 | -41.7% |
| Profit (loss) for the period | 9904 | €459,335 | €117,958 | -€341,377 | -74.3% |
| Profit (loss) for the period to be appropriated | 9905 | €459,335 | €117,958 | -€341,377 | -74.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.