DECA KLEDING: 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 KLEDING
Largest movements
- Cash -€10,899
down €10,899 (-55.0%), from €19,816 to €8,917
mainly Other debts (-€7,386) and Net result for the year (-€5,993)
- Other debts -€7,386
down €7,386 (-18.2%), from €40,541 to €33,156
- Profit (loss) carried forward -€5,993
new in 2025: -€5,993
- Trade debts +€2,198
up €2,198 (+81.6%), from €2,693 to €4,892
- Staff costs +€7,352
up €7,352 (+29.4%), from €24,969 to €32,321
- Gross operating margin -€4,696
down €4,696 (-16.3%), from €28,818 to €24,122
- Financial charges -€350
down €350 (-22.2%), from €1,577 to €1,227
- Financial income -€341
down €341 (-6.4%), from €5,335 to €4,994
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 | €191,761 | €181,498 | -€10,263 | -5.4% |
| Fixed assets | 21/28 | €5,401 | €5,042 | -€359 | -6.6% |
| Intangible fixed assets | 21 | €4,958 | €4,958 | = | 0.0% |
| Tangible fixed assets | 22/27 | €443 | €84 | -€359 | -81.0% |
| Furniture and vehicles | 24 | €443 | €84 | -€359 | -81.0% |
| Current assets | 29/58 | €186,360 | €176,456 | -€9,904 | -5.3% |
| Stocks and contracts in progress | 3 | €162,926 | €164,226 | +€1,300 | +0.8% |
| Stocks | 30/36 | €162,926 | €164,226 | +€1,300 | +0.8% |
| Amounts receivable within one year | 40/41 | €1,614 | €0 | -€1,614 | -100.0% |
| Trade receivables | 40 | €1,614 | €0 | -€1,614 | -100.0% |
| Cash at bank and in hand | 54/58 | €19,816 | €8,917 | -€10,899 | -55.0% |
| Deferred charges and accrued income | 490/1 | €2,005 | €3,314 | +€1,309 | +65.3% |
| Total equity and liabilities | 10/49 | €191,761 | €181,498 | -€10,263 | -5.4% |
| Equity | 10/15 | €145,230 | €139,237 | -€5,993 | -4.1% |
| Contributions | 10/11 | €127,991 | €127,991 | = | 0.0% |
| Capital | 10 | €127,991 | €127,991 | = | 0.0% |
| Issued capital | 100 | €127,991 | €127,991 | = | 0.0% |
| Reserves | 13 | €17,239 | €17,239 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,134 | €9,134 | = | 0.0% |
| Legal reserve | 130 | €9,134 | €9,134 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,070 | €6,070 | = | 0.0% |
| Distributable reserves | 133 | €2,035 | €2,035 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,993 | -€5,993 | |
| Amounts payable | 17/49 | €46,531 | €42,261 | -€4,270 | -9.2% |
| Amounts payable within one year | 42/48 | €46,531 | €42,261 | -€4,270 | -9.2% |
| Trade debts | 44 | €2,693 | €4,892 | +€2,198 | +81.6% |
| Suppliers | 440/4 | €2,693 | €4,892 | +€2,198 | +81.6% |
| Taxes, remuneration and social security | 45 | €3,297 | €4,214 | +€918 | +27.8% |
| Taxes | 450/3 | €1,480 | €1,933 | +€453 | +30.6% |
| Remuneration and social security | 454/9 | €1,816 | €2,281 | +€465 | +25.6% |
| Other amounts payable | 47/48 | €40,541 | €33,156 | -€7,386 | -18.2% |
| Remuneration, social security and pensions | 62 | €24,969 | €32,321 | +€7,352 | +29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €457 | €359 | -€98 | -21.5% |
| Other operating charges | 640/8 | €1,127 | €1,085 | -€42 | -3.7% |
| Gross operating margin | 9900 | €28,818 | €24,122 | -€4,696 | -16.3% |
| Operating profit (loss) | 9901 | €2,265 | -€9,643 | -€11,908 | |
| Financial income | 75/76B | €5,335 | €4,994 | -€341 | -6.4% |
| Recurring financial income | 75 | €5,335 | €4,994 | -€341 | -6.4% |
| Financial charges | 65/66B | €1,577 | €1,227 | -€350 | -22.2% |
| Recurring financial charges | 65 | €1,577 | €1,227 | -€350 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €6,022 | -€5,876 | -€11,898 | |
| Income taxes | 67/77 | €140 | €116 | -€23 | -16.5% |
| Profit (loss) for the period | 9904 | €5,882 | -€5,993 | -€11,875 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,882 | -€5,993 | -€11,875 |
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 10 October 2026 via checked.be.