DECA LIFT: 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 LIFT
Largest movements
- Receivables within one year -€6,504
down €6,504 (-54.7%), from €11,898 to €5,394
of which Other amounts receivable: -€7,003
- Tangible fixed assets -€4,200
down €4,200 (-26.5%), from €15,826 to €11,626
of which Furniture and vehicles: -€3,600
- Deferred charges and accrued income +€2,463
up €2,463 (+102%), from €2,410 to €4,873
- Profit (loss) carried forward -€6,073
down €6,073 (-61.6%), from €9,862 to €3,789
- Debts after one year -€3,785
down €3,785 (-24.3%), from €15,580 to €11,796
- Other debts +€1,500
new in 2025: €1,500
- Purchases and services -€12,733
no longer reported in 2025 (was €12,733)
- Turnover -€6,385
no longer reported in 2025 (was €6,385)
- Gross operating margin +€3,202
up €3,202, from -€1,514 to €1,689
- Taxes +€2,592
new in 2025: €2,592
- Depreciation -€2,508
down €2,508 (-37.4%), from €6,708 to €4,200
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 | €36,806 | €28,489 | -€8,317 | -22.6% |
| Fixed assets | 21/28 | €15,826 | €11,626 | -€4,200 | -26.5% |
| Tangible fixed assets | 22/27 | €15,826 | €11,626 | -€4,200 | -26.5% |
| Plant, machinery and equipment | 23 | €600 | - | -€600 | |
| Furniture and vehicles | 24 | €15,226 | €11,626 | -€3,600 | -23.6% |
| Current assets | 29/58 | €20,980 | €16,863 | -€4,117 | -19.6% |
| Amounts receivable within one year | 40/41 | €11,898 | €5,394 | -€6,504 | -54.7% |
| Trade receivables | 40 | €890 | €1,389 | +€499 | +56.1% |
| Other amounts receivable | 41 | €11,008 | €4,005 | -€7,003 | -63.6% |
| Cash at bank and in hand | 54/58 | €6,672 | €6,596 | -€76 | -1.1% |
| Deferred charges and accrued income | 490/1 | €2,410 | €4,873 | +€2,463 | +102% |
| Total equity and liabilities | 10/49 | €36,806 | €28,489 | -€8,317 | -22.6% |
| Equity | 10/15 | €19,862 | €13,789 | -€6,073 | -30.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,862 | €3,789 | -€6,073 | -61.6% |
| Amounts payable | 17/49 | €16,944 | €14,700 | -€2,244 | -13.2% |
| Amounts payable after more than one year | 17 | €15,580 | €11,796 | -€3,785 | -24.3% |
| Financial debts | 170/4 | €15,580 | €11,796 | -€3,785 | -24.3% |
| Amounts payable within one year | 42/48 | €1,363 | €2,904 | +€1,541 | +113% |
| Trade debts | 44 | €1,363 | €1,404 | +€41 | +3.0% |
| Suppliers | 440/4 | €1,363 | €1,404 | +€41 | +3.0% |
| Other amounts payable | 47/48 | - | €1,500 | +€1,500 | |
| Turnover | 70 | €6,385 | - | -€6,385 | |
| Goods, raw materials, services and sundry goods | 60/61 | €12,733 | - | -€12,733 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,708 | €4,200 | -€2,508 | -37.4% |
| Other operating charges | 640/8 | €434 | - | -€434 | |
| Non-recurring operating charges | 66A | €5,482 | - | -€5,482 | |
| Gross operating margin | 9900 | -€1,514 | €1,689 | +€3,202 | |
| Operating profit (loss) | 9901 | -€14,138 | -€2,511 | +€11,627 | +82.2% |
| Financial charges | 65/66B | €807 | €970 | +€162 | +20.1% |
| Recurring financial charges | 65 | €807 | €970 | +€162 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,945 | -€3,481 | +€11,464 | +76.7% |
| Income taxes | 67/77 | - | €2,592 | +€2,592 | |
| Profit (loss) for the period | 9904 | -€14,945 | -€6,073 | +€8,872 | +59.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,945 | -€6,073 | +€8,872 | +59.4% |
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 27 October 2026 via checked.be.