E.A. DECO: 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.
E.A. DECO
Largest movements
- Tangible fixed assets -€19,534
down €19,534 (-10.4%), from €188,093 to €168,559
of which Furniture and vehicles: -€12,269
- Cash -€17,122
down €17,122 (-32.7%), from €52,349 to €35,228
mainly Net result for the year (-€15,655) and Other debts (-€9,081)
- Profit (loss) carried forward -€12,596
down €12,596 (-54.9%), from -€22,943 to -€35,539
- Other debts -€9,081
down €9,081 (-6.3%), from €144,569 to €135,489
- Debts after one year -€7,622
down €7,622 (-53.1%), from €14,368 to €6,745
- Reserves -€3,058
down €3,058 (-8.8%), from €34,803 to €31,745
of which Tax-exempt reserves: -€3,058
- Gross operating margin -€8,431
down €8,431 (-37.3%), from €22,609 to €14,178
- Depreciation -€1,730
down €1,730 (-6.5%), from €26,599 to €24,868
- Financial charges -€303
down €303 (-29.6%), from €1,023 to €720
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 | €247,573 | €213,877 | -€33,697 | -13.6% |
| Fixed assets | 21/28 | €188,111 | €168,577 | -€19,534 | -10.4% |
| Tangible fixed assets | 22/27 | €188,093 | €168,559 | -€19,534 | -10.4% |
| Land and buildings | 22 | €140,674 | €135,042 | -€5,631 | -4.0% |
| Plant, machinery and equipment | 23 | €600 | €885 | +€285 | +47.6% |
| Furniture and vehicles | 24 | €41,752 | €29,483 | -€12,269 | -29.4% |
| Other tangible fixed assets | 26 | €5,067 | €3,148 | -€1,919 | -37.9% |
| Financial fixed assets | 28 | €19 | €19 | = | 0.0% |
| Current assets | 29/58 | €59,462 | €45,299 | -€14,163 | -23.8% |
| Amounts receivable within one year | 40/41 | €6,757 | €8,487 | +€1,730 | +25.6% |
| Trade receivables | 40 | €6,757 | €8,487 | +€1,730 | +25.6% |
| Cash at bank and in hand | 54/58 | €52,349 | €35,228 | -€17,122 | -32.7% |
| Deferred charges and accrued income | 490/1 | €355 | €1,584 | +€1,229 | +345.7% |
| Total equity and liabilities | 10/49 | €247,573 | €213,877 | -€33,697 | -13.6% |
| Equity | 10/15 | €73,860 | €58,206 | -€15,655 | -21.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €34,803 | €31,745 | -€3,058 | -8.8% |
| Non-distributable reserves | 130/1 | €4,115 | €4,115 | = | 0.0% |
| Legal reserve | 130 | €4,115 | €4,115 | = | 0.0% |
| Tax-exempt reserves | 132 | €30,688 | €27,630 | -€3,058 | -10.0% |
| Profit (loss) carried forward | 14 | -€22,943 | -€35,539 | -€12,596 | -54.9% |
| Amounts payable | 17/49 | €173,713 | €155,671 | -€18,042 | -10.4% |
| Amounts payable after more than one year | 17 | €14,368 | €6,745 | -€7,622 | -53.1% |
| Financial debts | 170/4 | €14,368 | €6,745 | -€7,622 | -53.1% |
| Amounts payable within one year | 42/48 | €159,345 | €148,926 | -€10,420 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €10,442 | €8,030 | -€2,411 | -23.1% |
| Trade debts | 44 | €2,490 | €3,504 | +€1,014 | +40.7% |
| Suppliers | 440/4 | €2,490 | €3,504 | +€1,014 | +40.7% |
| Taxes, remuneration and social security | 45 | €1,844 | €1,902 | +€59 | +3.2% |
| Taxes | 450/3 | €1,844 | €1,902 | +€59 | +3.2% |
| Other amounts payable | 47/48 | €144,569 | €135,489 | -€9,081 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,599 | €24,868 | -€1,730 | -6.5% |
| Other operating charges | 640/8 | €4,455 | €4,498 | +€43 | +1.0% |
| Gross operating margin | 9900 | €22,609 | €14,178 | -€8,431 | -37.3% |
| Operating profit (loss) | 9901 | -€8,445 | -€15,189 | -€6,744 | -79.9% |
| Financial income | 75/76B | €367 | €363 | -€4 | -1.1% |
| Recurring financial income | 75 | €367 | €363 | -€4 | -1.1% |
| Financial charges | 65/66B | €1,023 | €720 | -€303 | -29.6% |
| Recurring financial charges | 65 | €1,023 | €720 | -€303 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,101 | -€15,545 | -€6,444 | -70.8% |
| Income taxes | 67/77 | -€43 | €109 | +€152 | |
| Profit (loss) for the period | 9904 | -€9,058 | -€15,655 | -€6,597 | -72.8% |
| Transfer from tax-exempt reserves | 789 | €3,058 | €3,058 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,999 | -€12,596 | -€6,597 | -110.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.