DECOVIL: what changed
Two fiscal 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.
DECOVIL
Largest movements
- Tangible fixed assets -€1,935
down €1,935 (-7.5%), from €25,906 to €23,971
of which Land and buildings: -€1,813
- Cash +€606
up €606 (+1.9%), from €31,738 to €32,344
mainly Depreciation (+€1,935)
- Tax, wage and social debts -€774
no longer reported in 2025 (was €774)
- Gross operating margin +€1,831
up €1,831 (+399.1%), from €459 to €2,290
- Other operating charges +€109
up €109 (+15.4%), from €710 to €819
- Taxes -€34
down €34 (-77.3%), from €44 to €10
- Financial income +€33
up €33 (+22.7%), from €147 to €180
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 | €57,663 | €56,334 | -€1,329 | -2.3% |
| Fixed assets | 21/28 | €25,925 | €23,990 | -€1,935 | -7.5% |
| Tangible fixed assets | 22/27 | €25,906 | €23,971 | -€1,935 | -7.5% |
| Land and buildings | 22 | €25,743 | €23,931 | -€1,813 | -7.0% |
| Plant, machinery and equipment | 23 | €163 | €41 | -€122 | -75.0% |
| Financial fixed assets | 28 | €19 | €19 | = | 0.0% |
| Current assets | 29/58 | €31,738 | €32,344 | +€606 | +1.9% |
| Cash at bank and in hand | 54/58 | €31,738 | €32,344 | +€606 | +1.9% |
| Total equity and liabilities | 10/49 | €57,663 | €56,334 | -€1,329 | -2.3% |
| Equity | 10/15 | €54,156 | €53,819 | -€337 | -0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,760 | €33,760 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €31,900 | €31,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,196 | €13,859 | -€337 | -2.4% |
| Amounts payable | 17/49 | €3,507 | €2,515 | -€991 | -28.3% |
| Amounts payable within one year | 42/48 | €3,507 | €2,515 | -€991 | -28.3% |
| Trade debts | 44 | €217 | - | -€217 | |
| Suppliers | 440/4 | €217 | - | -€217 | |
| Taxes, remuneration and social security | 45 | €774 | - | -€774 | |
| Taxes | 450/3 | €774 | - | -€774 | |
| Other amounts payable | 47/48 | €2,515 | €2,515 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,935 | €1,935 | = | 0.0% |
| Other operating charges | 640/8 | €710 | €819 | +€109 | +15.4% |
| Gross operating margin | 9900 | €459 | €2,290 | +€1,831 | +399.1% |
| Operating profit (loss) | 9901 | -€2,186 | -€464 | +€1,722 | +78.8% |
| Financial income | 75/76B | €147 | €180 | +€33 | +22.7% |
| Recurring financial income | 75 | €147 | €180 | +€33 | +22.7% |
| Financial charges | 65/66B | €44 | €44 | -€0 | -0.6% |
| Recurring financial charges | 65 | €44 | €44 | -€0 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,083 | -€327 | +€1,755 | +84.3% |
| Income taxes | 67/77 | €44 | €10 | -€34 | -77.3% |
| Profit (loss) for the period | 9904 | -€2,127 | -€337 | +€1,789 | +84.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,127 | -€337 | +€1,789 | +84.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.