De Decker Tanja: 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 Tanja
Largest movements
- Cash +€145,722
up €145,722 (+39.4%), from €369,870 to €515,591
mainly Net result for the year (+€208,486) and Other debts (+€81,441)
- Tangible fixed assets -€44,209
down €44,209 (-7.6%), from €578,317 to €534,108
- Receivables within one year +€27,062
up €27,062 (+13.3%), from €203,122 to €230,184
of which Trade receivables: +€27,062
- Reserves +€133,701
up €133,701 (+16.7%), from €800,142 to €933,843
of which Distributable reserves: +€135,186
- Other debts +€81,441
up €81,441 (+119%), from €68,493 to €149,934
- Debts after one year -€40,597
down €40,597 (-34.1%), from €118,971 to €78,374
- Tax, wage and social debts -€26,747
down €26,747 (-29.2%), from €91,461 to €64,715
- Gross operating margin -€28,229
down €28,229 (-7.5%), from €377,576 to €349,347
- Depreciation -€19,103
down €19,103 (-37.9%), from €50,434 to €31,331
- Financial income -€3,780
down €3,780 (-69.2%), from €5,464 to €1,684
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 | €1,255,320 | €1,384,849 | +€129,529 | +10.3% |
| Fixed assets | 21/28 | €578,322 | €534,113 | -€44,209 | -7.6% |
| Tangible fixed assets | 22/27 | €578,317 | €534,108 | -€44,209 | -7.6% |
| Land and buildings | 22 | €464,272 | €442,566 | -€21,706 | -4.7% |
| Furniture and vehicles | 24 | €12,660 | €10,200 | -€2,459 | -19.4% |
| Other tangible fixed assets | 26 | €101,385 | €81,342 | -€20,043 | -19.8% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €676,998 | €850,736 | +€173,738 | +25.7% |
| Amounts receivable after more than one year | 29 | €103,560 | €103,560 | = | 0.0% |
| Other amounts receivable | 291 | €103,560 | €103,560 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €203,122 | €230,184 | +€27,062 | +13.3% |
| Trade receivables | 40 | €203,122 | €230,184 | +€27,062 | +13.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €369,870 | €515,591 | +€145,722 | +39.4% |
| Deferred charges and accrued income | 490/1 | €446 | €1,400 | +€955 | +214% |
| Total equity and liabilities | 10/49 | €1,255,320 | €1,384,849 | +€129,529 | +10.3% |
| Equity | 10/15 | €819,722 | €953,423 | +€133,701 | +16.3% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €800,142 | €933,843 | +€133,701 | +16.7% |
| Tax-exempt reserves | 132 | €40,811 | €39,327 | -€1,485 | -3.6% |
| Distributable reserves | 133 | €759,330 | €894,516 | +€135,186 | +17.8% |
| Profit (loss) carried forward | 14 | -€11,419 | -€11,419 | = | 0.0% |
| Provisions and deferred taxes | 16 | €53,643 | €53,272 | -€371 | -0.7% |
| Provisions for liabilities and charges | 160/5 | €43,440 | €43,440 | = | 0.0% |
| Pensions and similar obligations | 160 | €43,440 | €43,440 | = | 0.0% |
| Deferred taxes | 168 | €10,203 | €9,832 | -€371 | -3.6% |
| Amounts payable | 17/49 | €381,955 | €378,154 | -€3,801 | -1.0% |
| Amounts payable after more than one year | 17 | €118,971 | €78,374 | -€40,597 | -34.1% |
| Financial debts | 170/4 | €118,971 | €78,374 | -€40,597 | -34.1% |
| Amounts payable within one year | 42/48 | €259,019 | €295,094 | +€36,076 | +13.9% |
| Current portion of amounts payable after more than one year | 42 | €48,224 | €42,450 | -€5,773 | -12.0% |
| Trade debts | 44 | €50,841 | €37,996 | -€12,845 | -25.3% |
| Suppliers | 440/4 | €50,841 | €37,996 | -€12,845 | -25.3% |
| Taxes, remuneration and social security | 45 | €91,461 | €64,715 | -€26,747 | -29.2% |
| Taxes | 450/3 | €91,461 | €64,715 | -€26,747 | -29.2% |
| Other amounts payable | 47/48 | €68,493 | €149,934 | +€81,441 | +119% |
| Accrued charges and deferred income | 492/3 | €3,965 | €4,686 | +€721 | +18.2% |
| Non-recurring operating income | 76A | €24,793 | €740 | -€24,053 | -97.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,434 | €31,331 | -€19,103 | -37.9% |
| Other operating charges | 640/8 | €3,561 | €3,347 | -€214 | -6.0% |
| Gross operating margin | 9900 | €377,576 | €349,347 | -€28,229 | -7.5% |
| Operating profit (loss) | 9901 | €323,582 | €314,669 | -€8,913 | -2.8% |
| Financial income | 75/76B | €5,464 | €1,684 | -€3,780 | -69.2% |
| Recurring financial income | 75 | €5,464 | €1,684 | -€3,780 | -69.2% |
| Financial charges | 65/66B | €13,098 | €13,502 | +€404 | +3.1% |
| Recurring financial charges | 65 | €13,098 | €13,502 | +€404 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €315,948 | €302,851 | -€13,097 | -4.1% |
| Transfer from deferred taxes | 780 | €371 | €371 | = | 0.0% |
| Income taxes | 67/77 | €97,732 | €94,736 | -€2,996 | -3.1% |
| Profit (loss) for the period | 9904 | €218,587 | €208,486 | -€10,101 | -4.6% |
| Transfer from tax-exempt reserves | 789 | €1,485 | €1,485 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €220,072 | €209,971 | -€10,101 | -4.6% |
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 31 October 2026 via checked.be.