PPL-Decosil: 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.
PPL-Decosil
Largest movements
- Receivables within one year -€66,315
down €66,315 (-34.2%), from €193,772 to €127,457
of which Other amounts receivable: -€65,315
- Tangible fixed assets +€56,174
up €56,174 (+9.4%), from €597,531 to €653,705
- Other debts +€110,792
up €110,792 (+27.6%), from €402,124 to €512,916
- Trade debts -€67,151
down €67,151 (-90.3%), from €74,336 to €7,184
- Debts after one year -€58,667
down €58,667 (-11.3%), from €519,417 to €460,750
- Reserves +€16,574
up €16,574 (+5.5%), from €300,238 to €316,813
of which Distributable reserves: +€16,574
- Gross operating margin -€15,047
down €15,047 (-17.8%), from €84,332 to €69,285
- Taxes -€7,470
down €7,470 (-53.3%), from €14,003 to €6,533
- Depreciation +€6,136
up €6,136 (+32.9%), from €18,625 to €24,761
- Financial charges +€4,258
up €4,258 (+38.7%), from €11,014 to €15,272
- Other operating charges +€982
up €982 (+19.0%), from €5,163 to €6,145
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 | €1,466,530 | €1,459,090 | -€7,440 | -0.5% |
| Fixed assets | 21/28 | €1,270,231 | €1,326,405 | +€56,174 | +4.4% |
| Tangible fixed assets | 22/27 | €597,531 | €653,705 | +€56,174 | +9.4% |
| Land and buildings | 22 | €597,531 | €653,705 | +€56,174 | +9.4% |
| Financial fixed assets | 28 | €672,700 | €672,700 | = | 0.0% |
| Current assets | 29/58 | €196,299 | €132,684 | -€63,615 | -32.4% |
| Amounts receivable within one year | 40/41 | €193,772 | €127,457 | -€66,315 | -34.2% |
| Trade receivables | 40 | €9,000 | €8,000 | -€1,000 | -11.1% |
| Other amounts receivable | 41 | €184,772 | €119,457 | -€65,315 | -35.3% |
| Cash at bank and in hand | 54/58 | €2,527 | €3,728 | +€1,201 | +47.5% |
| Deferred charges and accrued income | 490/1 | - | €1,500 | +€1,500 | |
| Total equity and liabilities | 10/49 | €1,466,530 | €1,459,090 | -€7,440 | -0.5% |
| Equity | 10/15 | €400,238 | €416,813 | +€16,574 | +4.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €300,238 | €316,813 | +€16,574 | +5.5% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €290,238 | €306,813 | +€16,574 | +5.7% |
| Amounts payable | 17/49 | €1,066,291 | €1,042,277 | -€24,015 | -2.3% |
| Amounts payable after more than one year | 17 | €519,417 | €460,750 | -€58,667 | -11.3% |
| Financial debts | 170/4 | €519,417 | €460,750 | -€58,667 | -11.3% |
| Amounts payable within one year | 42/48 | €546,875 | €581,527 | +€34,652 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €68,412 | €58,667 | -€9,746 | -14.2% |
| Trade debts | 44 | €74,336 | €7,184 | -€67,151 | -90.3% |
| Suppliers | 440/4 | €74,336 | €7,184 | -€67,151 | -90.3% |
| Taxes, remuneration and social security | 45 | €2,003 | €2,760 | +€756 | +37.7% |
| Taxes | 450/3 | €2,003 | €2,760 | +€756 | +37.7% |
| Other amounts payable | 47/48 | €402,124 | €512,916 | +€110,792 | +27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,625 | €24,761 | +€6,136 | +32.9% |
| Other operating charges | 640/8 | €5,163 | €6,145 | +€982 | +19.0% |
| Gross operating margin | 9900 | €84,332 | €69,285 | -€15,047 | -17.8% |
| Operating profit (loss) | 9901 | €60,544 | €38,379 | -€22,165 | -36.6% |
| Financial charges | 65/66B | €11,014 | €15,272 | +€4,258 | +38.7% |
| Recurring financial charges | 65 | €11,014 | €15,272 | +€4,258 | +38.7% |
| Profit (loss) for the period before taxes | 9903 | €49,530 | €23,107 | -€26,423 | -53.3% |
| Income taxes | 67/77 | €14,003 | €6,533 | -€7,470 | -53.3% |
| Profit (loss) for the period | 9904 | €35,527 | €16,574 | -€18,952 | -53.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,527 | €16,574 | -€18,952 | -53.3% |
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 18 October 2026 via checked.be.