DEC'OSE: 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.
DEC'OSE
Largest movements
- Tangible fixed assets -€10,871
down €10,871 (-44.3%), from €24,549 to €13,679
of which Furniture and vehicles: -€10,425
- Receivables within one year +€7,560
up €7,560 (+56.7%), from €13,344 to €20,904
of which Trade receivables: +€4,569
- Cash -€4,841
down €4,841 (-64.1%), from €7,557 to €2,715
mainly Net result for the year (-€9,272) and Receivables within one year (-€7,560)
- Profit (loss) carried forward -€9,272
down €9,272 (-122.8%), from -€7,552 to -€16,824
- Other debts +€7,676
up €7,676 (+43.9%), from €17,492 to €25,168
- Debts after one year -€6,741
down €6,741 (-86.5%), from €7,791 to €1,050
- Trade debts -€792
down €792 (-15.4%), from €5,159 to €4,367
- Current portion of long-term debt +€645
up €645 (+10.6%), from €6,096 to €6,741
- Gross operating margin -€15,133
down €15,133 (-84.8%), from €17,836 to €2,702
- Other operating charges -€466
down €466 (-49.3%), from €945 to €479
- Depreciation +€409
up €409 (+3.9%), from €10,462 to €10,871
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 | €45,882 | €37,683 | -€8,199 | -17.9% |
| Fixed assets | 21/28 | €24,549 | €13,679 | -€10,871 | -44.3% |
| Tangible fixed assets | 22/27 | €24,549 | €13,679 | -€10,871 | -44.3% |
| Plant, machinery and equipment | 23 | €2,193 | €1,747 | -€446 | -20.3% |
| Furniture and vehicles | 24 | €22,357 | €11,932 | -€10,425 | -46.6% |
| Current assets | 29/58 | €21,332 | €24,004 | +€2,672 | +12.5% |
| Stocks and contracts in progress | 3 | €431 | €384 | -€47 | -10.8% |
| Stocks | 30/36 | €431 | €384 | -€47 | -10.8% |
| Amounts receivable within one year | 40/41 | €13,344 | €20,904 | +€7,560 | +56.7% |
| Trade receivables | 40 | €13,344 | €17,913 | +€4,569 | +34.2% |
| Other amounts receivable | 41 | - | €2,991 | +€2,991 | |
| Cash at bank and in hand | 54/58 | €7,557 | €2,715 | -€4,841 | -64.1% |
| Total equity and liabilities | 10/49 | €45,882 | €37,683 | -€8,199 | -17.9% |
| Equity | 10/15 | €8,561 | -€711 | -€9,272 | |
| Contributions | 10/11 | €16,113 | €16,113 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,552 | -€16,824 | -€9,272 | -122.8% |
| Amounts payable | 17/49 | €37,321 | €38,394 | +€1,073 | +2.9% |
| Amounts payable after more than one year | 17 | €7,791 | €1,050 | -€6,741 | -86.5% |
| Financial debts | 170/4 | €7,791 | €1,050 | -€6,741 | -86.5% |
| Amounts payable within one year | 42/48 | €29,529 | €37,344 | +€7,814 | +26.5% |
| Current portion of amounts payable after more than one year | 42 | €6,096 | €6,741 | +€645 | +10.6% |
| Trade debts | 44 | €5,159 | €4,367 | -€792 | -15.4% |
| Suppliers | 440/4 | €5,159 | €4,367 | -€792 | -15.4% |
| Taxes, remuneration and social security | 45 | €782 | €1,067 | +€285 | +36.5% |
| Taxes | 450/3 | €782 | €1,067 | +€285 | +36.5% |
| Other amounts payable | 47/48 | €17,492 | €25,168 | +€7,676 | +43.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,462 | €10,871 | +€409 | +3.9% |
| Other operating charges | 640/8 | €945 | €479 | -€466 | -49.3% |
| Gross operating margin | 9900 | €17,836 | €2,702 | -€15,133 | -84.8% |
| Operating profit (loss) | 9901 | €6,428 | -€8,648 | -€15,076 | |
| Financial charges | 65/66B | €407 | €448 | +€41 | +10.1% |
| Recurring financial charges | 65 | €407 | €448 | +€41 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €6,022 | -€9,096 | -€15,117 | |
| Income taxes | 67/77 | €192 | €176 | -€15 | -8.1% |
| Profit (loss) for the period | 9904 | €5,830 | -€9,272 | -€15,102 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,830 | -€9,272 | -€15,102 |
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 9 October 2026 via checked.be.