B 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.
B DECO
Largest movements
- Tangible fixed assets -€3,505
down €3,505 (-40.4%), from €8,677 to €5,173
- Cash -€2,056
down €2,056 (-88.3%), from €2,329 to €273
mainly Net result for the year (-€12,936) and Investment in fixed assets (net) (-€3,563)
- Receivables within one year +€829
up €829 (+170.9%), from €485 to €1,314
- Deferred charges and accrued income +€758
new in 2025: €758
- Profit (loss) carried forward -€12,936
down €12,936 (-88.4%), from -€14,632 to -€27,569
- Other debts +€8,212
up €8,212 (+45.7%), from €17,953 to €26,165
- Trade debts +€751
up €751 (+397.3%), from €189 to €940
- Depreciation -€791
down €791 (-10.1%), from €7,859 to €7,068
- Other operating charges +€526
up €526 (+131.4%), from €401 to €927
- Financial charges +€58
up €58 (+40.9%), from €143 to €201
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 | €11,570 | €7,597 | -€3,974 | -34.3% |
| Fixed assets | 21/28 | €8,756 | €5,251 | -€3,505 | -40.0% |
| Tangible fixed assets | 22/27 | €8,677 | €5,173 | -€3,505 | -40.4% |
| Furniture and vehicles | 24 | €8,677 | €5,173 | -€3,505 | -40.4% |
| Financial fixed assets | 28 | €79 | €79 | = | 0.0% |
| Current assets | 29/58 | €2,814 | €2,345 | -€469 | -16.7% |
| Amounts receivable within one year | 40/41 | €485 | €1,314 | +€829 | +170.9% |
| Other amounts receivable | 41 | €485 | €1,314 | +€829 | +170.9% |
| Cash at bank and in hand | 54/58 | €2,329 | €273 | -€2,056 | -88.3% |
| Deferred charges and accrued income | 490/1 | - | €758 | +€758 | |
| Total equity and liabilities | 10/49 | €11,570 | €7,597 | -€3,974 | -34.3% |
| Equity | 10/15 | -€6,572 | -€19,509 | -€12,936 | -196.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | -€14,632 | -€27,569 | -€12,936 | -88.4% |
| Amounts payable | 17/49 | €18,142 | €27,105 | +€8,963 | +49.4% |
| Amounts payable within one year | 42/48 | €18,142 | €27,105 | +€8,963 | +49.4% |
| Trade debts | 44 | €189 | €940 | +€751 | +397.3% |
| Suppliers | 440/4 | €189 | €940 | +€751 | +397.3% |
| Other amounts payable | 47/48 | €17,953 | €26,165 | +€8,212 | +45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,859 | €7,068 | -€791 | -10.1% |
| Other operating charges | 640/8 | €401 | €927 | +€526 | +131.4% |
| Non-recurring operating charges | 66A | €58 | €58 | = | 0.0% |
| Gross operating margin | 9900 | -€4,701 | -€4,682 | +€19 | +0.4% |
| Operating profit (loss) | 9901 | -€13,019 | -€12,735 | +€283 | +2.2% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €143 | €201 | +€58 | +40.9% |
| Recurring financial charges | 65 | €143 | €201 | +€58 | +40.9% |
| Profit (loss) for the period before taxes | 9903 | -€13,157 | -€12,936 | +€221 | +1.7% |
| Profit (loss) for the period | 9904 | -€13,157 | -€12,936 | +€221 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,157 | -€12,936 | +€221 | +1.7% |
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 8 October 2026 via checked.be.