DE DECKER: 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.
DE DECKER
Largest movements
- Cash +€35,851
up €35,851 (+11.7%), from €305,794 to €341,645
mainly Net result for the year (+€16,623) and Depreciation (+€9,570)
- Tangible fixed assets -€9,570
down €9,570 (-65.5%), from €14,603 to €5,034
- Deferred charges and accrued income +€4,834
up €4,834 (+1936.9%), from €250 to €5,083
- Reserves +€16,600
up €16,600 (+8.2%), from €202,059 to €218,659
- Trade debts +€7,014
up €7,014 (+614.9%), from €1,141 to €8,154
- Other debts +€4,691
up €4,691 (+13.4%), from €34,961 to €39,651
- Other operating charges +€4,075
up €4,075 (+65.5%), from €6,223 to €10,298
- Financial charges +€2,611
up €2,611 (+1333.4%), from €196 to €2,807
- Taxes -€1,695
down €1,695 (-16.4%), from €10,319 to €8,624
- Gross operating margin +€1,469
up €1,469 (+3.2%), from €46,357 to €47,826
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 | €360,787 | €394,758 | +€33,971 | +9.4% |
| Fixed assets | 21/28 | €14,603 | €5,034 | -€9,570 | -65.5% |
| Tangible fixed assets | 22/27 | €14,603 | €5,034 | -€9,570 | -65.5% |
| Furniture and vehicles | 24 | €14,603 | €5,034 | -€9,570 | -65.5% |
| Current assets | 29/58 | €346,184 | €389,725 | +€43,541 | +12.6% |
| Amounts receivable within one year | 40/41 | €40,141 | €42,997 | +€2,856 | +7.1% |
| Trade receivables | 40 | €38,238 | €41,363 | +€3,125 | +8.2% |
| Other amounts receivable | 41 | €1,903 | €1,634 | -€269 | -14.1% |
| Cash at bank and in hand | 54/58 | €305,794 | €341,645 | +€35,851 | +11.7% |
| Deferred charges and accrued income | 490/1 | €250 | €5,083 | +€4,834 | +1936.9% |
| Total equity and liabilities | 10/49 | €360,787 | €394,758 | +€33,971 | +9.4% |
| Equity | 10/15 | €222,887 | €239,510 | +€16,623 | +7.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €202,059 | €218,659 | +€16,600 | +8.2% |
| Distributable reserves | 133 | €202,059 | €218,659 | +€16,600 | +8.2% |
| Profit (loss) carried forward | 14 | €2,236 | €2,259 | +€23 | +1.0% |
| Provisions and deferred taxes | 16 | €89,355 | €89,355 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €89,355 | €89,355 | = | 0.0% |
| Pensions and similar obligations | 160 | €89,355 | €89,355 | = | 0.0% |
| Amounts payable | 17/49 | €48,545 | €65,893 | +€17,348 | +35.7% |
| Amounts payable within one year | 42/48 | €48,545 | €63,278 | +€14,732 | +30.3% |
| Trade debts | 44 | €1,141 | €8,154 | +€7,014 | +614.9% |
| Suppliers | 440/4 | €1,141 | €8,154 | +€7,014 | +614.9% |
| Taxes, remuneration and social security | 45 | €12,444 | €15,472 | +€3,028 | +24.3% |
| Taxes | 450/3 | €12,444 | €15,472 | +€3,028 | +24.3% |
| Other amounts payable | 47/48 | €34,961 | €39,651 | +€4,691 | +13.4% |
| Accrued charges and deferred income | 492/3 | - | €2,615 | +€2,615 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,570 | €9,570 | = | 0.0% |
| Other operating charges | 640/8 | €6,223 | €10,298 | +€4,075 | +65.5% |
| Gross operating margin | 9900 | €46,357 | €47,826 | +€1,469 | +3.2% |
| Operating profit (loss) | 9901 | €30,564 | €27,958 | -€2,606 | -8.5% |
| Financial income | 75/76B | €217 | €96 | -€121 | -55.8% |
| Recurring financial income | 75 | €217 | €96 | -€121 | -55.8% |
| Financial charges | 65/66B | €196 | €2,807 | +€2,611 | +1333.4% |
| Recurring financial charges | 65 | €196 | €2,807 | +€2,611 | +1333.4% |
| Profit (loss) for the period before taxes | 9903 | €30,586 | €25,247 | -€5,338 | -17.5% |
| Income taxes | 67/77 | €10,319 | €8,624 | -€1,695 | -16.4% |
| Profit (loss) for the period | 9904 | €20,266 | €16,623 | -€3,643 | -18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,266 | €16,623 | -€3,643 | -18.0% |
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 1 October 2026 via checked.be.