DECREMER GROEP: 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.
DECREMER GROEP
Largest movements
- Cash -€36,013
down €36,013 (-44.5%), from €80,873 to €44,860
mainly Tax, wage and social debts (-€45,593) and Debts after one year (-€26,070)
- Tangible fixed assets -€33,938
down €33,938 (-3.3%), from €1.0m to €1.0m
of which Land and buildings: -€32,730
- Tax, wage and social debts -€45,593
down €45,593 (-100%), from €45,593 to €0
- Debts after one year -€26,070
down €26,070 (-8.1%), from €323,722 to €297,652
of which Financial debts: -€25,670
- Profit (loss) carried forward -€18,295
down €18,295, from €0 to -€18,295
- Other debts +€16,594
up €16,594 (+56.6%), from €29,293 to €45,888
- Gross operating margin -€225,648
down €225,648 (-91.9%), from €245,464 to €19,816
- Taxes -€42,807
down €42,807 (-100%), from €42,807 to €0
- Financial charges -€17,025
down €17,025 (-64.1%), from €26,542 to €9,517
- Other operating charges -€5,912
down €5,912 (-47.6%), from €12,417 to €6,505
- Financial income +€4,243
up €4,243 (+1,148%), from €369 to €4,612
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 | €1,210,004 | €1,130,348 | -€79,655 | -6.6% |
| Fixed assets | 21/28 | €1,041,117 | €1,007,180 | -€33,938 | -3.3% |
| Tangible fixed assets | 22/27 | €1,041,117 | €1,007,180 | -€33,938 | -3.3% |
| Land and buildings | 22 | €1,034,822 | €1,002,091 | -€32,730 | -3.2% |
| Plant, machinery and equipment | 23 | - | €903 | +€903 | |
| Furniture and vehicles | 24 | €3,353 | €1,727 | -€1,627 | -48.5% |
| Other tangible fixed assets | 26 | €2,942 | €2,460 | -€483 | -16.4% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €168,886 | €123,169 | -€45,718 | -27.1% |
| Amounts receivable within one year | 40/41 | €87,406 | €78,020 | -€9,386 | -10.7% |
| Trade receivables | 40 | €4,880 | €0 | -€4,880 | -100% |
| Other amounts receivable | 41 | €82,526 | €78,020 | -€4,506 | -5.5% |
| Cash at bank and in hand | 54/58 | €80,873 | €44,860 | -€36,013 | -44.5% |
| Deferred charges and accrued income | 490/1 | €608 | €289 | -€319 | -52.5% |
| Total equity and liabilities | 10/49 | €1,210,004 | €1,130,348 | -€79,655 | -6.6% |
| Equity | 10/15 | €653,156 | €630,580 | -€22,576 | -3.5% |
| Contributions | 10/11 | €54,478 | €54,478 | = | 0.0% |
| Reserves | 13 | €598,679 | €594,397 | -€4,282 | -0.7% |
| Tax-exempt reserves | 132 | €332,981 | €328,737 | -€4,244 | -1.3% |
| Distributable reserves | 133 | €265,698 | €265,660 | -€38 | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€18,295 | -€18,295 | |
| Provisions and deferred taxes | 16 | €113,477 | €109,579 | -€3,898 | -3.4% |
| Deferred taxes | 168 | €113,477 | €109,579 | -€3,898 | -3.4% |
| Amounts payable | 17/49 | €443,370 | €390,189 | -€53,181 | -12.0% |
| Amounts payable after more than one year | 17 | €323,722 | €297,652 | -€26,070 | -8.1% |
| Financial debts | 170/4 | €323,322 | €297,652 | -€25,670 | -7.9% |
| Other amounts payable | 178/9 | €400 | €0 | -€400 | -100% |
| Amounts payable within one year | 42/48 | €118,856 | €91,875 | -€26,981 | -22.7% |
| Current portion of amounts payable after more than one year | 42 | €26,378 | €27,067 | +€689 | +2.6% |
| Financial debts | 43 | €3,320 | €0 | -€3,320 | -100% |
| Other loans | 439 | €3,320 | €0 | -€3,320 | -100% |
| Trade debts | 44 | €14,272 | €18,920 | +€4,648 | +32.6% |
| Suppliers | 440/4 | €14,272 | €18,920 | +€4,648 | +32.6% |
| Taxes, remuneration and social security | 45 | €45,593 | €0 | -€45,593 | -100% |
| Taxes | 450/3 | €45,593 | €0 | -€45,593 | -100% |
| Other amounts payable | 47/48 | €29,293 | €45,888 | +€16,594 | +56.6% |
| Accrued charges and deferred income | 492/3 | €792 | €662 | -€130 | -16.4% |
| Non-recurring operating income | 76A | €230,472 | €0 | -€230,472 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,577 | €34,881 | +€305 | +0.9% |
| Other operating charges | 640/8 | €12,417 | €6,505 | -€5,912 | -47.6% |
| Gross operating margin | 9900 | €245,464 | €19,816 | -€225,648 | -91.9% |
| Operating profit (loss) | 9901 | €198,471 | -€21,570 | -€220,041 | |
| Financial income | 75/76B | €369 | €4,612 | +€4,243 | +1,148% |
| Recurring financial income | 75 | €369 | €4,612 | +€4,243 | +1,148% |
| Financial charges | 65/66B | €26,542 | €9,517 | -€17,025 | -64.1% |
| Recurring financial charges | 65 | €26,542 | €9,517 | -€17,025 | -64.1% |
| Profit (loss) for the period before taxes | 9903 | €172,299 | -€26,474 | -€198,773 | |
| Transfer from deferred taxes | 780 | €52,780 | €2,036 | -€50,744 | -96.1% |
| Transfer to deferred taxes | 680 | €57,618 | €0 | -€57,618 | -100% |
| Income taxes | 67/77 | €42,807 | €0 | -€42,807 | -100% |
| Profit (loss) for the period | 9904 | €124,653 | -€24,439 | -€149,092 | |
| Transfer from tax-exempt reserves | 789 | €158,339 | €6,107 | -€152,232 | -96.1% |
| Transfer to tax-exempt reserves | 689 | €172,854 | €0 | -€172,854 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €110,138 | -€18,332 | -€128,470 |
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 28 October 2026 via checked.be.