DECROOS 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.
DECROOS GROEP
Largest movements
- Cash -€8,410
down €8,410 (-24.8%), from €33,973 to €25,563
mainly Contributions, distributions and other (-€10,750) and Receivables within one year (-€2,311)
- Reserves -€12,614
down €12,614 (-10.2%), from €123,275 to €110,661
of which Distributable reserves: -€12,614
- Financial income +€2,680
up €2,680 (+87.1%), from €3,078 to €5,758
- Gross operating margin -€873
down €873 (-19.8%), from -€4,418 to -€5,291
- Taxes -€346
down €346, from €295 to -€51
- Financial charges +€192
up €192 (+240%), from €80 to €272
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 | €235,360 | €226,950 | -€8,409 | -3.6% |
| Fixed assets | 21/28 | €3,001 | €2,189 | -€811 | -27.0% |
| Tangible fixed assets | 22/27 | €3,001 | €2,189 | -€811 | -27.0% |
| Plant, machinery and equipment | 23 | €3,001 | €2,189 | -€811 | -27.0% |
| Current assets | 29/58 | €232,359 | €224,761 | -€7,598 | -3.3% |
| Amounts receivable within one year | 40/41 | €50,887 | €53,198 | +€2,311 | +4.5% |
| Trade receivables | 40 | €1,707 | - | -€1,707 | |
| Other amounts receivable | 41 | €49,179 | €53,198 | +€4,019 | +8.2% |
| Current investments | 50/53 | €140,000 | €140,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €33,973 | €25,563 | -€8,410 | -24.8% |
| Deferred charges and accrued income | 490/1 | €7,500 | €6,000 | -€1,500 | -20.0% |
| Total equity and liabilities | 10/49 | €235,360 | €226,950 | -€8,409 | -3.6% |
| Equity | 10/15 | €129,475 | €116,861 | -€12,614 | -9.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €123,275 | €110,661 | -€12,614 | -10.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €47,580 | €47,580 | = | 0.0% |
| Distributable reserves | 133 | €73,835 | €61,222 | -€12,614 | -17.1% |
| Provisions and deferred taxes | 16 | €96,450 | €96,450 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €96,450 | €96,450 | = | 0.0% |
| Pensions and similar obligations | 160 | €96,450 | €96,450 | = | 0.0% |
| Amounts payable | 17/49 | €9,435 | €13,639 | +€4,204 | +44.6% |
| Amounts payable within one year | 42/48 | €9,435 | €13,639 | +€4,204 | +44.6% |
| Trade debts | 44 | €255 | €29 | -€226 | -88.5% |
| Suppliers | 440/4 | €255 | €29 | -€226 | -88.5% |
| Taxes, remuneration and social security | 45 | €538 | €2,860 | +€2,322 | +432% |
| Taxes | 450/3 | €538 | €2,860 | +€2,322 | +432% |
| Other amounts payable | 47/48 | €8,642 | €10,750 | +€2,108 | +24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €811 | €811 | = | 0.0% |
| Other operating charges | 640/8 | €1,257 | €1,299 | +€42 | +3.3% |
| Gross operating margin | 9900 | -€4,418 | -€5,291 | -€873 | -19.8% |
| Operating profit (loss) | 9901 | -€6,486 | -€7,401 | -€915 | -14.1% |
| Financial income | 75/76B | €3,078 | €5,758 | +€2,680 | +87.1% |
| Recurring financial income | 75 | €3,078 | €5,758 | +€2,680 | +87.1% |
| Financial charges | 65/66B | €80 | €272 | +€192 | +240% |
| Recurring financial charges | 65 | €80 | €272 | +€192 | +240% |
| Profit (loss) for the period before taxes | 9903 | -€3,488 | -€1,914 | +€1,574 | +45.1% |
| Income taxes | 67/77 | €295 | -€51 | -€346 | |
| Profit (loss) for the period | 9904 | -€3,784 | -€1,864 | +€1,920 | +50.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,784 | -€1,864 | +€1,920 | +50.7% |
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.