DECA-D: 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.
DECA-D
Largest movements
- Cash +€8,180
up €8,180 (+104%), from €7,868 to €16,048
mainly Net result for the year (+€6,368) and Receivables within one year (+€3,290)
- Receivables within one year -€3,290
down €3,290 (-3.0%), from €108,110 to €104,820
- Profit (loss) carried forward +€6,368
up €6,368 (+4.3%), from €148,141 to €154,510
- Financial charges -€9,007
down €9,007 (-97.9%), from €9,197 to €190
- Taxes +€1,628
up €1,628, from €0 to €1,628
- Other operating charges -€1,481
down €1,481 (-18.2%), from €8,140 to €6,658
- Gross operating margin -€795
down €795 (-5.5%), from €14,523 to €13,728
- Financial income +€265
up €265 (+31.1%), from €852 to €1,116
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 | €193,672 | €198,562 | +€4,890 | +2.5% |
| Fixed assets | 21/28 | €69,410 | €69,410 | = | 0.0% |
| Tangible fixed assets | 22/27 | €69,410 | €69,410 | = | 0.0% |
| Land and buildings | 22 | €69,410 | €69,410 | = | 0.0% |
| Current assets | 29/58 | €124,262 | €129,151 | +€4,890 | +3.9% |
| Amounts receivable within one year | 40/41 | €108,110 | €104,820 | -€3,290 | -3.0% |
| Other amounts receivable | 41 | €108,110 | €104,820 | -€3,290 | -3.0% |
| Cash at bank and in hand | 54/58 | €7,868 | €16,048 | +€8,180 | +104% |
| Deferred charges and accrued income | 490/1 | €8,283 | €8,283 | = | 0.0% |
| Total equity and liabilities | 10/49 | €193,672 | €198,562 | +€4,890 | +2.5% |
| Equity | 10/15 | €170,972 | €177,341 | +€6,368 | +3.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €4,239 | €4,239 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €2,380 | €2,380 | = | 0.0% |
| Profit (loss) carried forward | 14 | €148,141 | €154,510 | +€6,368 | +4.3% |
| Amounts payable | 17/49 | €22,700 | €21,221 | -€1,479 | -6.5% |
| Amounts payable within one year | 42/48 | €17,820 | €15,721 | -€2,099 | -11.8% |
| Trade debts | 44 | €12,408 | €11,304 | -€1,104 | -8.9% |
| Suppliers | 440/4 | €12,408 | €11,304 | -€1,104 | -8.9% |
| Taxes, remuneration and social security | 45 | €2,605 | €1,610 | -€995 | -38.2% |
| Taxes | 450/3 | €2,605 | €1,610 | -€995 | -38.2% |
| Other amounts payable | 47/48 | €2,807 | €2,807 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,880 | €5,500 | +€620 | +12.7% |
| Other operating charges | 640/8 | €8,140 | €6,658 | -€1,481 | -18.2% |
| Gross operating margin | 9900 | €14,523 | €13,728 | -€795 | -5.5% |
| Operating profit (loss) | 9901 | €6,383 | €7,070 | +€687 | +10.8% |
| Financial income | 75/76B | €852 | €1,116 | +€265 | +31.1% |
| Recurring financial income | 75 | €852 | €1,116 | +€265 | +31.1% |
| Financial charges | 65/66B | €9,197 | €190 | -€9,007 | -97.9% |
| Recurring financial charges | 65 | €9,197 | €190 | -€9,007 | -97.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,962 | €7,996 | +€9,958 | |
| Income taxes | 67/77 | €0 | €1,628 | +€1,628 | |
| Profit (loss) for the period | 9904 | -€1,962 | €6,368 | +€8,331 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,962 | €6,368 | +€8,331 |
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 23 October 2026 via checked.be.