DE DECKER GABRIEL: 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.
DE DECKER GABRIEL
Largest movements
- Cash +€12,903
up €12,903 (+11.7%), from €109,815 to €122,718
mainly Net result for the year (+€18,756) and Other debts (+€7,199)
- Current investments +€12,000
up €12,000 (+18.5%), from €65,000 to €77,000
- Reserves +€17,090
up €17,090 (+12.0%), from €142,909 to €159,999
- Other debts +€7,199
up €7,199 (+28.0%), from €25,698 to €32,897
- Financial income +€9,339
up €9,339 (+728%), from €1,283 to €10,622
- Taxes +€1,491
up €1,491 (+29.2%), from €5,098 to €6,588
- Gross operating margin +€739
up €739 (+4.5%), from €16,595 to €17,334
- Financial charges +€329
up €329 (+26.9%), from €1,226 to €1,555
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 | €191,791 | €216,500 | +€24,709 | +12.9% |
| Current assets | 29/58 | €191,791 | €216,500 | +€24,709 | +12.9% |
| Stocks and contracts in progress | 3 | €500 | €500 | = | 0.0% |
| Stocks | 30/36 | €500 | €500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,476 | €16,282 | -€194 | -1.2% |
| Trade receivables | 40 | €15,569 | €14,398 | -€1,171 | -7.5% |
| Other amounts receivable | 41 | €907 | €1,885 | +€977 | +108% |
| Current investments | 50/53 | €65,000 | €77,000 | +€12,000 | +18.5% |
| Cash at bank and in hand | 54/58 | €109,815 | €122,718 | +€12,903 | +11.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €191,791 | €216,500 | +€24,709 | +12.9% |
| Equity | 10/15 | €161,459 | €178,549 | +€17,090 | +10.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €142,909 | €159,999 | +€17,090 | +12.0% |
| Distributable reserves | 133 | €142,909 | €159,999 | +€17,090 | +12.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €30,332 | €37,951 | +€7,619 | +25.1% |
| Amounts payable within one year | 42/48 | €29,111 | €36,443 | +€7,332 | +25.2% |
| Trade debts | 44 | €2,151 | €1,594 | -€557 | -25.9% |
| Suppliers | 440/4 | €2,151 | €1,594 | -€557 | -25.9% |
| Taxes, remuneration and social security | 45 | €1,262 | €1,951 | +€689 | +54.6% |
| Taxes | 450/3 | €1,262 | €1,951 | +€689 | +54.6% |
| Other amounts payable | 47/48 | €25,698 | €32,897 | +€7,199 | +28.0% |
| Accrued charges and deferred income | 492/3 | €1,221 | €1,508 | +€287 | +23.5% |
| Other operating charges | 640/8 | €1,025 | €1,056 | +€32 | +3.1% |
| Gross operating margin | 9900 | €16,595 | €17,334 | +€739 | +4.5% |
| Operating profit (loss) | 9901 | €15,570 | €16,278 | +€708 | +4.5% |
| Financial income | 75/76B | €1,283 | €10,622 | +€9,339 | +728% |
| Recurring financial income | 75 | €1,283 | €10,622 | +€9,339 | +728% |
| Financial charges | 65/66B | €1,226 | €1,555 | +€329 | +26.9% |
| Recurring financial charges | 65 | €1,226 | €1,555 | +€329 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | €15,628 | €25,345 | +€9,717 | +62.2% |
| Income taxes | 67/77 | €5,098 | €6,588 | +€1,491 | +29.2% |
| Profit (loss) for the period | 9904 | €10,530 | €18,756 | +€8,226 | +78.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,530 | €18,756 | +€8,226 | +78.1% |
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 28 October 2026 via checked.be.