FC 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.
FC DECO
Largest movements
- Receivables within one year -€6,427
down €6,427 (-26.8%), from €23,986 to €17,559
of which Other amounts receivable: -€4,006
- Trade debts -€5,518
down €5,518 (-65.3%), from €8,451 to €2,933
- Current portion of long-term debt -€2,663
no longer reported in 2025 (was €2,663)
- Profit (loss) carried forward +€1,607
up €1,607 (+9.8%), from -€16,426 to -€14,818
- Gross operating margin -€4,591
down €4,591 (-60.8%), from €7,548 to €2,957
- Depreciation -€3,284
no longer reported in 2025 (was €3,284)
- Other operating charges -€1,001
down €1,001 (-81.8%), from €1,224 to €223
- Financial charges +€308
up €308 (+92.9%), from €331 to €639
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 | €31,946 | €25,727 | -€6,219 | -19.5% |
| Fixed assets | 21/28 | €186 | €186 | = | 0.0% |
| Financial fixed assets | 28 | €186 | €186 | = | 0.0% |
| Current assets | 29/58 | €31,760 | €25,541 | -€6,219 | -19.6% |
| Stocks and contracts in progress | 3 | €6,501 | €6,501 | = | 0.0% |
| Stocks | 30/36 | €6,501 | €6,501 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,986 | €17,559 | -€6,427 | -26.8% |
| Trade receivables | 40 | €18,647 | €16,226 | -€2,421 | -13.0% |
| Other amounts receivable | 41 | €5,339 | €1,333 | -€4,006 | -75.0% |
| Cash at bank and in hand | 54/58 | €1,177 | €1,480 | +€303 | +25.7% |
| Deferred charges and accrued income | 490/1 | €96 | - | -€96 | |
| Total equity and liabilities | 10/49 | €31,946 | €25,727 | -€6,219 | -19.5% |
| Equity | 10/15 | €20,671 | €22,278 | +€1,607 | +7.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €18,504 | €18,504 | = | 0.0% |
| Distributable reserves | 133 | €18,504 | €18,504 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,426 | -€14,818 | +€1,607 | +9.8% |
| Amounts payable | 17/49 | €11,275 | €3,449 | -€7,826 | -69.4% |
| Amounts payable within one year | 42/48 | €11,275 | €3,250 | -€8,025 | -71.2% |
| Current portion of amounts payable after more than one year | 42 | €2,663 | - | -€2,663 | |
| Trade debts | 44 | €8,451 | €2,933 | -€5,518 | -65.3% |
| Suppliers | 440/4 | €8,451 | €2,933 | -€5,518 | -65.3% |
| Taxes, remuneration and social security | 45 | €161 | €161 | = | 0.0% |
| Taxes | 450/3 | €161 | €161 | = | 0.0% |
| Other amounts payable | 47/48 | - | €156 | +€156 | |
| Accrued charges and deferred income | 492/3 | - | €199 | +€199 | |
| Remuneration, social security and pensions | 62 | €190 | €203 | +€13 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,284 | - | -€3,284 | |
| Other operating charges | 640/8 | €1,224 | €223 | -€1,001 | -81.8% |
| Non-recurring operating charges | 66A | €280 | €292 | +€12 | +4.2% |
| Gross operating margin | 9900 | €7,548 | €2,957 | -€4,591 | -60.8% |
| Operating profit (loss) | 9901 | €2,569 | €2,239 | -€330 | -12.9% |
| Financial income | 75/76B | €0 | €8 | +€8 | +76800.0% |
| Recurring financial income | 75 | €0 | €8 | +€8 | +76800.0% |
| Financial charges | 65/66B | €331 | €639 | +€308 | +92.9% |
| Recurring financial charges | 65 | €331 | €639 | +€308 | +92.9% |
| Profit (loss) for the period before taxes | 9903 | €2,238 | €1,607 | -€630 | -28.2% |
| Profit (loss) for the period | 9904 | €2,238 | €1,607 | -€630 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,238 | €1,607 | -€630 | -28.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.