MD MHC DECOSTER: 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.
MD MHC DECOSTER
Largest movements
- Cash +€76,258
up €76,258 (+111%), from €68,804 to €145,062
mainly Net result for the year (+€176,837) and Other debts (+€168,165)
- Deferred charges and accrued income +€14,529
up €14,529 (+13.3%), from €109,292 to €123,821
- Other debts +€168,165
up €168,165 (+89,226%), from €188 to €168,353
- Profit (loss) carried forward -€89,163
down €89,163 (-33.5%), from €266,484 to €177,322
- Tax, wage and social debts +€9,198
up €9,198 (+175%), from €5,258 to €14,456
- Trade debts +€4,767
up €4,767 (+213%), from €2,243 to €7,010
- Gross operating margin +€47,448
up €47,448 (+25.8%), from €184,249 to €231,696
- Taxes +€10,506
up €10,506 (+24.8%), from €42,447 to €52,952
- Financial income -€5,400
down €5,400 (-51.5%), from €10,490 to €5,090
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 | €294,633 | €388,105 | +€93,471 | +31.7% |
| Fixed assets | 21/28 | €5,377 | €4,115 | -€1,262 | -23.5% |
| Tangible fixed assets | 22/27 | €5,377 | €4,115 | -€1,262 | -23.5% |
| Plant, machinery and equipment | 23 | €4,219 | €2,811 | -€1,408 | -33.4% |
| Furniture and vehicles | 24 | €1,158 | €1,304 | +€146 | +12.6% |
| Current assets | 29/58 | €289,256 | €383,990 | +€94,733 | +32.8% |
| Amounts receivable within one year | 40/41 | - | €583 | +€583 | |
| Other amounts receivable | 41 | - | €583 | +€583 | |
| Current investments | 50/53 | €111,161 | €114,525 | +€3,364 | +3.0% |
| Cash at bank and in hand | 54/58 | €68,804 | €145,062 | +€76,258 | +111% |
| Deferred charges and accrued income | 490/1 | €109,292 | €123,821 | +€14,529 | +13.3% |
| Total equity and liabilities | 10/49 | €294,633 | €388,105 | +€93,471 | +31.7% |
| Equity | 10/15 | €286,944 | €197,782 | -€89,163 | -31.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €266,484 | €177,322 | -€89,163 | -33.5% |
| Amounts payable | 17/49 | €7,689 | €190,323 | +€182,634 | +2,375% |
| Amounts payable within one year | 42/48 | €7,689 | €189,819 | +€182,130 | +2,369% |
| Trade debts | 44 | €2,243 | €7,010 | +€4,767 | +213% |
| Suppliers | 440/4 | €2,243 | €7,010 | +€4,767 | +213% |
| Taxes, remuneration and social security | 45 | €5,258 | €14,456 | +€9,198 | +175% |
| Taxes | 450/3 | €5,258 | €14,456 | +€9,198 | +175% |
| Other amounts payable | 47/48 | €188 | €168,353 | +€168,165 | +89,226% |
| Accrued charges and deferred income | 492/3 | - | €504 | +€504 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,039 | €2,075 | +€36 | +1.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €184,249 | €231,696 | +€47,448 | +25.8% |
| Operating profit (loss) | 9901 | €181,822 | €229,222 | +€47,399 | +26.1% |
| Financial income | 75/76B | €10,490 | €5,090 | -€5,400 | -51.5% |
| Recurring financial income | 75 | €10,490 | €5,090 | -€5,400 | -51.5% |
| Financial charges | 65/66B | €4,884 | €4,522 | -€361 | -7.4% |
| Recurring financial charges | 65 | €4,884 | €4,522 | -€361 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €187,429 | €229,790 | +€42,361 | +22.6% |
| Income taxes | 67/77 | €42,447 | €52,952 | +€10,506 | +24.8% |
| Profit (loss) for the period | 9904 | €144,982 | €176,837 | +€31,855 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €144,982 | €176,837 | +€31,855 | +22.0% |
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 24 October 2026 via checked.be.