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.
DECOSTER
Largest movements
- Cash -€28,246
down €28,246 (-26.0%), from €108,787 to €80,541
mainly Contributions, distributions and other (-€17,551) and Tax, wage and social debts (-€9,379)
- Tangible fixed assets +€1,349
up €1,349 (+16.7%), from €8,064 to €9,413
of which Furniture and vehicles: +€2,831
- Tax, wage and social debts -€9,379
down €9,379 (-91.8%), from €10,214 to €835
of which Remuneration and social security: -€7,574
- Reserves -€9,203
down €9,203 (-13.2%), from €69,820 to €60,617
of which Distributable reserves: -€9,203
- Other debts -€3,564
no longer reported in 2025 (was €3,564)
- Advances received -€2,227
no longer reported in 2025 (was €2,227)
- Staff costs -€5,362
no longer reported in 2025 (was €5,362)
- Taxes +€2,367
up €2,367 (+165%), from €1,431 to €3,798
- Other operating charges -€1,126
down €1,126 (-51.7%), from €2,176 to €1,050
- Depreciation +€958
up €958 (+74.5%), from €1,286 to €2,244
- Gross operating margin -€176
down €176 (-1.2%), from €14,724 to €14,548
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 | €120,453 | €94,191 | -€26,262 | -21.8% |
| Fixed assets | 21/28 | €8,064 | €9,413 | +€1,349 | +16.7% |
| Tangible fixed assets | 22/27 | €8,064 | €9,413 | +€1,349 | +16.7% |
| Land and buildings | 22 | €8,064 | €6,582 | -€1,482 | -18.4% |
| Furniture and vehicles | 24 | - | €2,831 | +€2,831 | |
| Current assets | 29/58 | €112,389 | €84,778 | -€27,611 | -24.6% |
| Amounts receivable within one year | 40/41 | €1,742 | €2,832 | +€1,090 | +62.6% |
| Other amounts receivable | 41 | €1,742 | €2,832 | +€1,090 | +62.6% |
| Cash at bank and in hand | 54/58 | €108,787 | €80,541 | -€28,246 | -26.0% |
| Deferred charges and accrued income | 490/1 | €1,860 | €1,405 | -€455 | -24.5% |
| Total equity and liabilities | 10/49 | €120,453 | €94,191 | -€26,262 | -21.8% |
| Equity | 10/15 | €100,807 | €91,604 | -€9,203 | -9.1% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €69,820 | €60,617 | -€9,203 | -13.2% |
| Tax-exempt reserves | 132 | €5,014 | €5,014 | = | 0.0% |
| Distributable reserves | 133 | €64,806 | €55,603 | -€9,203 | -14.2% |
| Amounts payable | 17/49 | €19,646 | €2,587 | -€17,059 | -86.8% |
| Amounts payable within one year | 42/48 | €19,396 | €2,349 | -€17,047 | -87.9% |
| Financial debts | 43 | €1,025 | - | -€1,025 | |
| Credit institutions | 430/8 | €1,025 | - | -€1,025 | |
| Trade debts | 44 | €2,366 | €1,514 | -€852 | -36.0% |
| Suppliers | 440/4 | €2,366 | €1,514 | -€852 | -36.0% |
| Advances received on contracts in progress | 46 | €2,227 | - | -€2,227 | |
| Taxes, remuneration and social security | 45 | €10,214 | €835 | -€9,379 | -91.8% |
| Taxes | 450/3 | €2,640 | €835 | -€1,805 | -68.4% |
| Remuneration and social security | 454/9 | €7,574 | - | -€7,574 | |
| Other amounts payable | 47/48 | €3,564 | - | -€3,564 | |
| Accrued charges and deferred income | 492/3 | €250 | €238 | -€12 | -4.8% |
| Remuneration, social security and pensions | 62 | €5,362 | - | -€5,362 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,286 | €2,244 | +€958 | +74.5% |
| Other operating charges | 640/8 | €2,176 | €1,050 | -€1,126 | -51.7% |
| Gross operating margin | 9900 | €14,724 | €14,548 | -€176 | -1.2% |
| Operating profit (loss) | 9901 | €5,900 | €11,254 | +€5,354 | +90.7% |
| Financial income | 75/76B | €1,144 | €1,027 | -€117 | -10.2% |
| Recurring financial income | 75 | €1,144 | €1,027 | -€117 | -10.2% |
| Financial charges | 65/66B | €156 | €135 | -€21 | -13.5% |
| Recurring financial charges | 65 | €156 | €135 | -€21 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €6,888 | €12,146 | +€5,258 | +76.3% |
| Income taxes | 67/77 | €1,431 | €3,798 | +€2,367 | +165% |
| Profit (loss) for the period | 9904 | €5,457 | €8,348 | +€2,891 | +53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,457 | €8,348 | +€2,891 | +53.0% |
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 27 October 2026 via checked.be.