DECOURTY: 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.
DECOURTY
Largest movements
- Cash -€26,855
down €26,855 (-24.1%), from €111,201 to €84,346
mainly Net result for the year (-€16,717) and Trade debts (-€13,891)
- Receivables within one year -€8,437
down €8,437 (-30.9%), from €27,267 to €18,830
of which Trade receivables: -€7,166
- Deferred charges and accrued income -€5,371
down €5,371 (-59.8%), from €8,989 to €3,618
- Tangible fixed assets -€3,569
down €3,569 (-10.7%), from €33,214 to €29,645
of which Land and buildings: -€2,136
- Stocks and contracts -€2,103
no longer reported in 2025 (was €2,103)
- Profit (loss) carried forward -€16,717
down €16,717 (-28.8%), from €58,078 to €41,361
- Trade debts -€13,891
down €13,891 (-61.6%), from €22,560 to €8,669
- Advances received -€12,000
no longer reported in 2025 (was €12,000)
- Other debts -€3,660
down €3,660 (-31.8%), from €11,509 to €7,849
- Gross operating margin -€51,843
down €51,843, from €48,086 to -€3,757
- Write-downs -€21,307
down €21,307, from €15,325 to -€5,982
- Taxes -€1,412
down €1,412 (-57.6%), from €2,451 to €1,039
- Depreciation -€1,082
down €1,082 (-23.3%), from €4,650 to €3,568
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 | €182,774 | €136,439 | -€46,335 | -25.4% |
| Fixed assets | 21/28 | €33,214 | €29,645 | -€3,569 | -10.7% |
| Tangible fixed assets | 22/27 | €33,214 | €29,645 | -€3,569 | -10.7% |
| Land and buildings | 22 | €30,627 | €28,491 | -€2,136 | -7.0% |
| Plant, machinery and equipment | 23 | €1,981 | €1,154 | -€827 | -41.7% |
| Furniture and vehicles | 24 | €606 | - | -€606 | |
| Current assets | 29/58 | €149,560 | €106,794 | -€42,766 | -28.6% |
| Stocks and contracts in progress | 3 | €2,103 | - | -€2,103 | |
| Stocks | 30/36 | €2,103 | - | -€2,103 | |
| Amounts receivable within one year | 40/41 | €27,267 | €18,830 | -€8,437 | -30.9% |
| Trade receivables | 40 | €16,667 | €9,501 | -€7,166 | -43.0% |
| Other amounts receivable | 41 | €10,600 | €9,329 | -€1,271 | -12.0% |
| Cash at bank and in hand | 54/58 | €111,201 | €84,346 | -€26,855 | -24.1% |
| Deferred charges and accrued income | 490/1 | €8,989 | €3,618 | -€5,371 | -59.8% |
| Total equity and liabilities | 10/49 | €182,774 | €136,439 | -€46,335 | -25.4% |
| Equity | 10/15 | €136,119 | €119,402 | -€16,717 | -12.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €59,449 | €59,449 | = | 0.0% |
| Distributable reserves | 133 | €59,449 | €59,449 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,078 | €41,361 | -€16,717 | -28.8% |
| Amounts payable | 17/49 | €46,655 | €17,037 | -€29,618 | -63.5% |
| Amounts payable within one year | 42/48 | €46,141 | €16,917 | -€29,224 | -63.3% |
| Trade debts | 44 | €22,560 | €8,669 | -€13,891 | -61.6% |
| Suppliers | 440/4 | €22,560 | €8,669 | -€13,891 | -61.6% |
| Advances received on contracts in progress | 46 | €12,000 | - | -€12,000 | |
| Taxes, remuneration and social security | 45 | €72 | €399 | +€327 | +454% |
| Taxes | 450/3 | €72 | €399 | +€327 | +454% |
| Other amounts payable | 47/48 | €11,509 | €7,849 | -€3,660 | -31.8% |
| Accrued charges and deferred income | 492/3 | €514 | €120 | -€394 | -76.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,650 | €3,568 | -€1,082 | -23.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,325 | -€5,982 | -€21,307 | |
| Other operating charges | 640/8 | €4,226 | €4,343 | +€117 | +2.8% |
| Non-recurring operating charges | 66A | - | €9,545 | +€9,545 | |
| Gross operating margin | 9900 | €48,086 | -€3,757 | -€51,843 | |
| Operating profit (loss) | 9901 | €23,885 | -€15,231 | -€39,116 | |
| Financial income | 75/76B | €70 | €428 | +€358 | +511% |
| Recurring financial income | 75 | €70 | €428 | +€358 | +511% |
| Financial charges | 65/66B | €808 | €875 | +€67 | +8.3% |
| Recurring financial charges | 65 | €808 | €875 | +€67 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €23,147 | -€15,678 | -€38,825 | |
| Income taxes | 67/77 | €2,451 | €1,039 | -€1,412 | -57.6% |
| Profit (loss) for the period | 9904 | €20,696 | -€16,717 | -€37,413 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,696 | -€16,717 | -€37,413 |
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 14 October 2026 via checked.be.