Consultancy Decoster: 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.
Consultancy Decoster
Largest movements
- Cash -€4,927
down €4,927 (-17.6%), from €28,028 to €23,101
mainly Contributions, distributions and other (-€20,000) and Investment in fixed assets (net) (-€841)
- Receivables within one year -€3,332
down €3,332 (-22.1%), from €15,092 to €11,760
of which Trade receivables: -€6,044
- Tangible fixed assets -€1,221
down €1,221 (-30.0%), from €4,071 to €2,850
of which Plant, machinery and equipment: -€867
- Deferred charges and accrued income -€1,126
down €1,126 (-21.3%), from €5,287 to €4,161
- Reserves -€15,916
down €15,916 (-73.6%), from €21,623 to €5,707
- Tax, wage and social debts +€5,050
up €5,050 (+46.4%), from €10,880 to €15,930
- Gross operating margin -€21,949
down €21,949 (-70.2%), from €31,253 to €9,304
- Taxes -€4,292
down €4,292 (-74.2%), from €5,781 to €1,489
- Depreciation +€331
up €331 (+19.1%), from €1,731 to €2,062
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 | €52,479 | €41,873 | -€10,606 | -20.2% |
| Fixed assets | 21/28 | €4,071 | €2,850 | -€1,221 | -30.0% |
| Tangible fixed assets | 22/27 | €4,071 | €2,850 | -€1,221 | -30.0% |
| Plant, machinery and equipment | 23 | €2,615 | €1,749 | -€867 | -33.1% |
| Furniture and vehicles | 24 | €1,456 | €1,101 | -€355 | -24.4% |
| Current assets | 29/58 | €48,407 | €39,023 | -€9,385 | -19.4% |
| Amounts receivable within one year | 40/41 | €15,092 | €11,760 | -€3,332 | -22.1% |
| Trade receivables | 40 | €14,937 | €8,894 | -€6,044 | -40.5% |
| Other amounts receivable | 41 | €155 | €2,867 | +€2,712 | +1747.4% |
| Cash at bank and in hand | 54/58 | €28,028 | €23,101 | -€4,927 | -17.6% |
| Deferred charges and accrued income | 490/1 | €5,287 | €4,161 | -€1,126 | -21.3% |
| Total equity and liabilities | 10/49 | €52,479 | €41,873 | -€10,606 | -20.2% |
| Equity | 10/15 | €24,123 | €8,207 | -€15,916 | -66.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €21,623 | €5,707 | -€15,916 | -73.6% |
| Distributable reserves | 133 | €21,623 | €5,707 | -€15,916 | -73.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €28,356 | €33,666 | +€5,310 | +18.7% |
| Amounts payable within one year | 42/48 | €28,356 | €33,666 | +€5,310 | +18.7% |
| Trade debts | 44 | €458 | €736 | +€278 | +60.6% |
| Suppliers | 440/4 | €458 | €736 | +€278 | +60.6% |
| Taxes, remuneration and social security | 45 | €10,880 | €15,930 | +€5,050 | +46.4% |
| Taxes | 450/3 | €10,880 | €15,930 | +€5,050 | +46.4% |
| Other amounts payable | 47/48 | €17,018 | €17,000 | -€18 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,731 | €2,062 | +€331 | +19.1% |
| Other operating charges | 640/8 | €305 | €327 | +€22 | +7.4% |
| Gross operating margin | 9900 | €31,253 | €9,304 | -€21,949 | -70.2% |
| Operating profit (loss) | 9901 | €29,217 | €6,915 | -€22,302 | -76.3% |
| Financial income | 75/76B | €20 | €325 | +€305 | +1565.3% |
| Recurring financial income | 75 | €20 | €325 | +€305 | +1565.3% |
| Financial charges | 65/66B | €1,833 | €1,666 | -€166 | -9.1% |
| Recurring financial charges | 65 | €1,833 | €1,666 | -€166 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €27,404 | €5,573 | -€21,831 | -79.7% |
| Income taxes | 67/77 | €5,781 | €1,489 | -€4,292 | -74.2% |
| Profit (loss) for the period | 9904 | €21,623 | €4,084 | -€17,539 | -81.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,623 | €4,084 | -€17,539 | -81.1% |
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 2 October 2026 via checked.be.