DECA CONSULT: 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.
DECA CONSULT
Largest movements
- Cash +€34,708
up €34,708 (+77.6%), from €44,703 to €79,411
mainly Receivables within one year (+€26,220) and Net result for the year (+€19,594)
- Receivables within one year -€26,220
down €26,220 (-100.0%), from €26,220 to €0
- Tangible fixed assets +€4,513
up €4,513 (+53.6%), from €8,419 to €12,931
of which Plant, machinery and equipment: +€3,439
- Reserves +€19,594
up €19,594 (+32.6%), from €60,156 to €79,749
- Other debts -€10,561
down €10,561 (-79.0%), from €13,369 to €2,807
- Tax, wage and social debts +€4,925
up €4,925 (+136.1%), from €3,619 to €8,544
- Gross operating margin -€46,788
down €46,788 (-60.5%), from €77,369 to €30,581
- Taxes -€10,690
down €10,690 (-65.1%), from €16,413 to €5,722
- Depreciation +€2,328
up €2,328 (+716.2%), from €325 to €2,653
- Financial charges +€1,992
up €1,992 (+530.5%), from €376 to €2,368
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 | €84,332 | €97,774 | +€13,442 | +15.9% |
| Fixed assets | 21/28 | €8,419 | €12,931 | +€4,513 | +53.6% |
| Tangible fixed assets | 22/27 | €8,419 | €12,931 | +€4,513 | +53.6% |
| Plant, machinery and equipment | 23 | €4,056 | €7,495 | +€3,439 | +84.8% |
| Furniture and vehicles | 24 | - | €640 | +€640 | |
| Other tangible fixed assets | 26 | €4,362 | €4,796 | +€434 | +9.9% |
| Current assets | 29/58 | €75,914 | €84,843 | +€8,929 | +11.8% |
| Amounts receivable within one year | 40/41 | €26,220 | €0 | -€26,220 | -100.0% |
| Trade receivables | 40 | €26,220 | €0 | -€26,220 | -100.0% |
| Cash at bank and in hand | 54/58 | €44,703 | €79,411 | +€34,708 | +77.6% |
| Deferred charges and accrued income | 490/1 | €4,991 | €5,432 | +€441 | +8.8% |
| Total equity and liabilities | 10/49 | €84,332 | €97,774 | +€13,442 | +15.9% |
| Equity | 10/15 | €63,156 | €82,749 | +€19,594 | +31.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €60,156 | €79,749 | +€19,594 | +32.6% |
| Distributable reserves | 133 | €60,156 | €79,749 | +€19,594 | +32.6% |
| Amounts payable | 17/49 | €21,177 | €15,025 | -€6,152 | -29.1% |
| Amounts payable within one year | 42/48 | €21,177 | €15,025 | -€6,152 | -29.1% |
| Trade debts | 44 | €4,189 | €3,674 | -€515 | -12.3% |
| Suppliers | 440/4 | €4,189 | €3,674 | -€515 | -12.3% |
| Taxes, remuneration and social security | 45 | €3,619 | €8,544 | +€4,925 | +136.1% |
| Taxes | 450/3 | €3,619 | €8,544 | +€4,925 | +136.1% |
| Other amounts payable | 47/48 | €13,369 | €2,807 | -€10,561 | -79.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €325 | €2,653 | +€2,328 | +716.2% |
| Other operating charges | 640/8 | €100 | €244 | +€144 | +144.1% |
| Gross operating margin | 9900 | €77,369 | €30,581 | -€46,788 | -60.5% |
| Operating profit (loss) | 9901 | €76,944 | €27,684 | -€49,260 | -64.0% |
| Financial charges | 65/66B | €376 | €2,368 | +€1,992 | +530.5% |
| Recurring financial charges | 65 | €376 | €2,368 | +€1,992 | +530.5% |
| Profit (loss) for the period before taxes | 9903 | €76,568 | €25,316 | -€51,252 | -66.9% |
| Income taxes | 67/77 | €16,413 | €5,722 | -€10,690 | -65.1% |
| Profit (loss) for the period | 9904 | €60,156 | €19,594 | -€40,562 | -67.4% |
| Profit (loss) for the period to be appropriated | 9905 | €60,156 | €19,594 | -€40,562 | -67.4% |
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 28 September 2026 via checked.be.