DECOBUILD MANAGEMENT: 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.
DECOBUILD MANAGEMENT
Largest movements
- Cash +€1.2m
up €1.2m (+296%), from €419,100 to €1.7m
mainly Current investments (+€1.0m) and Net result for the year (+€428,599)
- Current investments -€1.0m
no longer reported in 2025 (was €1.0m)
- Tangible fixed assets -€139,462
down €139,462 (-7.4%), from €1.9m to €1.7m
of which Land and buildings: -€111,669
- Stocks and contracts +€66,500
new in 2025: €66,500
- Receivables within one year +€65,581
up €65,581 (+52.7%), from €124,446 to €190,027
of which Trade receivables: +€51,180
- Reserves +€232,875
up €232,875 (+12.1%), from €1.9m to €2.1m
of which Distributable reserves: +€232,875
- Debts after one year -€100,584
down €100,584 (-12.2%), from €827,108 to €726,524
- Other debts +€97,449
up €97,449 (+25.7%), from €378,465 to €475,914
- Gross operating margin -€1.0m
down €1.0m (-54.8%), from €1.9m to €836,059
- Taxes -€330,569
down €330,569 (-63.4%), from €521,374 to €190,805
- Financial income -€122,338
down €122,338 (-86.4%), from €141,615 to €19,277
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 | €3,468,532 | €3,705,753 | +€237,221 | +6.8% |
| Fixed assets | 21/28 | €1,924,986 | €1,785,525 | -€139,462 | -7.2% |
| Tangible fixed assets | 22/27 | €1,883,833 | €1,744,371 | -€139,462 | -7.4% |
| Land and buildings | 22 | €1,685,767 | €1,574,098 | -€111,669 | -6.6% |
| Furniture and vehicles | 24 | €167,218 | €129,704 | -€37,513 | -22.4% |
| Other tangible fixed assets | 26 | €30,848 | €40,569 | +€9,721 | +31.5% |
| Financial fixed assets | 28 | €41,153 | €41,153 | = | 0.0% |
| Current assets | 29/58 | €1,543,546 | €1,920,229 | +€376,683 | +24.4% |
| Stocks and contracts in progress | 3 | - | €66,500 | +€66,500 | |
| Stocks | 30/36 | - | €66,500 | +€66,500 | |
| Amounts receivable within one year | 40/41 | €124,446 | €190,027 | +€65,581 | +52.7% |
| Trade receivables | 40 | €123,869 | €175,049 | +€51,180 | +41.3% |
| Other amounts receivable | 41 | €577 | €14,978 | +€14,401 | +2,494% |
| Current investments | 50/53 | €1,000,000 | - | -€1.0m | |
| Cash at bank and in hand | 54/58 | €419,100 | €1,660,540 | +€1.2m | +296% |
| Deferred charges and accrued income | 490/1 | - | €3,162 | +€3,162 | |
| Total equity and liabilities | 10/49 | €3,468,532 | €3,705,753 | +€237,221 | +6.8% |
| Equity | 10/15 | €2,124,526 | €2,357,400 | +€232,875 | +11.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,916,810 | €2,149,684 | +€232,875 | +12.1% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €51,000 | €51,000 | = | 0.0% |
| Distributable reserves | 133 | €1,855,810 | €2,088,684 | +€232,875 | +12.5% |
| Profit (loss) carried forward | 14 | €107,716 | €107,716 | = | 0.0% |
| Provisions and deferred taxes | 16 | €17,000 | €17,000 | = | 0.0% |
| Deferred taxes | 168 | €17,000 | €17,000 | = | 0.0% |
| Amounts payable | 17/49 | €1,327,006 | €1,331,353 | +€4,346 | +0.3% |
| Amounts payable after more than one year | 17 | €827,108 | €726,524 | -€100,584 | -12.2% |
| Financial debts | 170/4 | €827,108 | €726,524 | -€100,584 | -12.2% |
| Amounts payable within one year | 42/48 | €499,898 | €604,828 | +€104,930 | +21.0% |
| Current portion of amounts payable after more than one year | 42 | €98,289 | €100,584 | +€2,294 | +2.3% |
| Trade debts | 44 | €7,173 | €2,124 | -€5,049 | -70.4% |
| Suppliers | 440/4 | €7,173 | €2,124 | -€5,049 | -70.4% |
| Taxes, remuneration and social security | 45 | €15,971 | €26,207 | +€10,236 | +64.1% |
| Taxes | 450/3 | €10,122 | €21,671 | +€11,548 | +114% |
| Remuneration and social security | 454/9 | €5,848 | €4,536 | -€1,312 | -22.4% |
| Other amounts payable | 47/48 | €378,465 | €475,914 | +€97,449 | +25.7% |
| Non-recurring operating income | 76A | €8,829 | - | -€8,829 | |
| Remuneration, social security and pensions | 62 | €50,550 | €48,791 | -€1,760 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €166,696 | €168,236 | +€1,540 | +0.9% |
| Other operating charges | 640/8 | €4,485 | €2,962 | -€1,523 | -34.0% |
| Gross operating margin | 9900 | €1,850,273 | €836,059 | -€1.0m | -54.8% |
| Operating profit (loss) | 9901 | €1,628,541 | €616,070 | -€1.0m | -62.2% |
| Financial income | 75/76B | €141,615 | €19,277 | -€122,338 | -86.4% |
| Recurring financial income | 75 | €141,615 | €19,277 | -€122,338 | -86.4% |
| Financial charges | 65/66B | €18,071 | €15,944 | -€2,128 | -11.8% |
| Recurring financial charges | 65 | €18,071 | €15,944 | -€2,128 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €1,752,085 | €619,403 | -€1.1m | -64.6% |
| Transfer from deferred taxes | 780 | €1,063 | - | -€1,063 | |
| Income taxes | 67/77 | €521,374 | €190,805 | -€330,569 | -63.4% |
| Profit (loss) for the period | 9904 | €1,231,773 | €428,599 | -€803,175 | -65.2% |
| Transfer from tax-exempt reserves | 789 | €3,188 | - | -€3,188 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,234,961 | €428,599 | -€806,362 | -65.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.