D.E.C. CONSULTING: 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.
D.E.C. CONSULTING
Largest movements
- Receivables within one year -€22,811
down €22,811 (-88.9%), from €25,652 to €2,841
of which Trade receivables: -€17,526
- Stocks and contracts +€18,795
new in 2025: €18,795
- Tangible fixed assets -€12,944
down €12,944 (-69.3%), from €18,690 to €5,746
of which Furniture and vehicles: -€12,663
- Intangible fixed assets -€6,544
down €6,544 (-43.9%), from €14,891 to €8,346
- Deferred charges and accrued income -€3,841
down €3,841 (-16.5%), from €23,236 to €19,395
- Other debts -€80,684
down €80,684 (-52.4%), from €154,070 to €73,386
- Debts after one year +€30,163
new in 2025: €30,163
- Current portion of long-term debt +€23,096
new in 2025: €23,096
- Profit (loss) carried forward +€3,782
up €3,782 (+8.2%), from -€46,134 to -€42,351
- Gross operating margin -€22,323
down €22,323 (-37.3%), from €59,844 to €37,521
- Financial charges -€7,388
down €7,388 (-18.0%), from €41,114 to €33,726
- Financial income +€6,044
up €6,044 (+99.4%), from €6,079 to €12,123
of which Non-recurring financial income: +€6,032
- Depreciation -€2,799
down €2,799 (-21.2%), from €13,172 to €10,374
- Staff costs -€1,576
down €1,576 (-100.0%), from €1,576 to €0
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 | €161,410 | €136,556 | -€24,854 | -15.4% |
| Fixed assets | 21/28 | €33,581 | €14,093 | -€19,489 | -58.0% |
| Intangible fixed assets | 21 | €14,891 | €8,346 | -€6,544 | -43.9% |
| Tangible fixed assets | 22/27 | €18,690 | €5,746 | -€12,944 | -69.3% |
| Furniture and vehicles | 24 | €16,975 | €4,311 | -€12,663 | -74.6% |
| Other tangible fixed assets | 26 | €1,716 | €1,435 | -€281 | -16.4% |
| Current assets | 29/58 | €127,829 | €122,464 | -€5,365 | -4.2% |
| Stocks and contracts in progress | 3 | - | €18,795 | +€18,795 | |
| Stocks | 30/36 | - | €18,795 | +€18,795 | |
| Amounts receivable within one year | 40/41 | €25,652 | €2,841 | -€22,811 | -88.9% |
| Trade receivables | 40 | €17,526 | €0 | -€17,526 | -100.0% |
| Other amounts receivable | 41 | €8,127 | €2,841 | -€5,285 | -65.0% |
| Cash at bank and in hand | 54/58 | €78,941 | €81,433 | +€2,491 | +3.2% |
| Deferred charges and accrued income | 490/1 | €23,236 | €19,395 | -€3,841 | -16.5% |
| Total equity and liabilities | 10/49 | €161,410 | €136,556 | -€24,854 | -15.4% |
| Equity | 10/15 | -€4,549 | -€767 | +€3,782 | +83.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €35,384 | €35,384 | = | 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% |
| Distributable reserves | 133 | €33,524 | €33,524 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,134 | -€42,351 | +€3,782 | +8.2% |
| Amounts payable | 17/49 | €165,960 | €137,323 | -€28,636 | -17.3% |
| Amounts payable after more than one year | 17 | - | €30,163 | +€30,163 | |
| Financial debts | 170/4 | - | €30,163 | +€30,163 | |
| Amounts payable within one year | 42/48 | €165,882 | €107,160 | -€58,722 | -35.4% |
| Current portion of amounts payable after more than one year | 42 | - | €23,096 | +€23,096 | |
| Trade debts | 44 | €10,787 | €10,435 | -€352 | -3.3% |
| Suppliers | 440/4 | €10,787 | €10,435 | -€352 | -3.3% |
| Taxes, remuneration and social security | 45 | €1,026 | €244 | -€782 | -76.2% |
| Taxes | 450/3 | €1,026 | €244 | -€782 | -76.2% |
| Other amounts payable | 47/48 | €154,070 | €73,386 | -€80,684 | -52.4% |
| Accrued charges and deferred income | 492/3 | €78 | €0 | -€78 | -100.0% |
| Remuneration, social security and pensions | 62 | €1,576 | €0 | -€1,576 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,172 | €10,374 | -€2,799 | -21.2% |
| Other operating charges | 640/8 | €869 | €1,357 | +€488 | +56.2% |
| Gross operating margin | 9900 | €59,844 | €37,521 | -€22,323 | -37.3% |
| Operating profit (loss) | 9901 | €44,226 | €25,790 | -€18,437 | -41.7% |
| Financial income | 75/76B | €6,079 | €12,123 | +€6,044 | +99.4% |
| Recurring financial income | 75 | €547 | €559 | +€12 | +2.2% |
| Non-recurring financial income | 76B | €5,532 | €11,564 | +€6,032 | +109.0% |
| Financial charges | 65/66B | €41,114 | €33,726 | -€7,388 | -18.0% |
| Recurring financial charges | 65 | €41,114 | €33,726 | -€7,388 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €9,192 | €4,187 | -€5,004 | -54.4% |
| Income taxes | 67/77 | €314 | €405 | +€91 | +28.9% |
| Profit (loss) for the period | 9904 | €8,877 | €3,782 | -€5,095 | -57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,877 | €3,782 | -€5,095 | -57.4% |
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 12 October 2026 via checked.be.