DECOTROC: 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.
DECOTROC
Largest movements
- Cash +€18,535
up €18,535 (+186.4%), from €9,946 to €28,481
mainly Net result for the year (+€8,322) and Depreciation (+€4,820)
- Tangible fixed assets -€4,820
down €4,820 (-46.4%), from €10,392 to €5,572
- Receivables within one year -€3,392
down €3,392 (-66.7%), from €5,082 to €1,690
of which Trade receivables: -€5,082
- Stocks and contracts -€1,535
down €1,535 (-10.7%), from €14,340 to €12,805
- Reserves +€8,322
new in 2025: €8,322
- Gross operating margin +€1,040
up €1,040 (+6.3%), from €16,395 to €17,435
- Depreciation +€872
up €872 (+22.1%), from €3,948 to €4,820
- Taxes +€824
up €824 (+27.4%), from €3,014 to €3,838
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 | €41,224 | €50,153 | +€8,929 | +21.7% |
| Fixed assets | 21/28 | €10,392 | €5,572 | -€4,820 | -46.4% |
| Tangible fixed assets | 22/27 | €10,392 | €5,572 | -€4,820 | -46.4% |
| Furniture and vehicles | 24 | €10,392 | €5,572 | -€4,820 | -46.4% |
| Current assets | 29/58 | €30,832 | €44,581 | +€13,749 | +44.6% |
| Stocks and contracts in progress | 3 | €14,340 | €12,805 | -€1,535 | -10.7% |
| Stocks | 30/36 | €14,340 | €12,805 | -€1,535 | -10.7% |
| Amounts receivable within one year | 40/41 | €5,082 | €1,690 | -€3,392 | -66.7% |
| Trade receivables | 40 | €5,082 | €0 | -€5,082 | -100.0% |
| Other amounts receivable | 41 | - | €1,690 | +€1,690 | |
| Cash at bank and in hand | 54/58 | €9,946 | €28,481 | +€18,535 | +186.4% |
| Deferred charges and accrued income | 490/1 | €1,464 | €1,605 | +€141 | +9.6% |
| Total equity and liabilities | 10/49 | €41,224 | €50,153 | +€8,929 | +21.7% |
| Equity | 10/15 | €36,983 | €45,305 | +€8,322 | +22.5% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | - | €8,322 | +€8,322 | |
| Distributable reserves | 133 | - | €8,322 | +€8,322 | |
| Profit (loss) carried forward | 14 | €23,983 | €23,983 | = | 0.0% |
| Amounts payable | 17/49 | €4,241 | €4,848 | +€607 | +14.3% |
| Amounts payable within one year | 42/48 | €4,241 | €4,848 | +€607 | +14.3% |
| Trade debts | 44 | €242 | €646 | +€403 | +166.4% |
| Suppliers | 440/4 | €242 | €646 | +€403 | +166.4% |
| Taxes, remuneration and social security | 45 | €3,999 | €4,203 | +€204 | +5.1% |
| Taxes | 450/3 | €3,999 | €4,203 | +€204 | +5.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,948 | €4,820 | +€872 | +22.1% |
| Other operating charges | 640/8 | €242 | €229 | -€13 | -5.4% |
| Gross operating margin | 9900 | €16,395 | €17,435 | +€1,040 | +6.3% |
| Operating profit (loss) | 9901 | €12,206 | €12,387 | +€181 | +1.5% |
| Financial income | 75/76B | €28 | €0 | -€28 | -100.0% |
| Recurring financial income | 75 | €28 | €0 | -€28 | -100.0% |
| Financial charges | 65/66B | €263 | €227 | -€36 | -13.6% |
| Recurring financial charges | 65 | €263 | €227 | -€36 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €11,971 | €12,160 | +€189 | +1.6% |
| Income taxes | 67/77 | €3,014 | €3,838 | +€824 | +27.4% |
| Profit (loss) for the period | 9904 | €8,957 | €8,322 | -€636 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,957 | €8,322 | -€636 | -7.1% |
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 11 October 2026 via checked.be.