DECA@WORK: 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@WORK
Largest movements
- Current investments -€4,473
down €4,473 (-8.9%), from €50,518 to €46,045
- Cash +€1,396
up €1,396 (+53.2%), from €2,624 to €4,020
mainly Current investments (+€4,473) and Depreciation (+€1,100)
- Tangible fixed assets -€1,100
down €1,100 (-44.6%), from €2,468 to €1,368
- Reserves -€4,452
down €4,452 (-10.3%), from €43,110 to €38,658
- Tax, wage and social debts -€1,921
down €1,921 (-27.1%), from €7,099 to €5,178
of which Taxes: -€1,643
- Trade debts +€869
up €869 (+68.5%), from €1,268 to €2,137
- Financial charges +€6,226
up €6,226 (+2634.6%), from €236 to €6,462
- Financial income -€1,630
down €1,630 (-60.7%), from €2,687 to €1,057
- Gross operating margin -€1,337
down €1,337 (-9.9%), from €13,505 to €12,167
- Taxes -€177
down €177 (-4.5%), from €3,945 to €3,768
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 | €73,264 | €68,449 | -€4,816 | -6.6% |
| Fixed assets | 21/28 | €2,468 | €1,368 | -€1,100 | -44.6% |
| Tangible fixed assets | 22/27 | €2,468 | €1,368 | -€1,100 | -44.6% |
| Furniture and vehicles | 24 | €2,468 | €1,368 | -€1,100 | -44.6% |
| Current assets | 29/58 | €70,796 | €67,080 | -€3,716 | -5.2% |
| Amounts receivable within one year | 40/41 | €16,827 | €16,112 | -€715 | -4.3% |
| Trade receivables | 40 | €16,505 | €16,112 | -€393 | -2.4% |
| Other amounts receivable | 41 | €322 | €0 | -€322 | -100.0% |
| Current investments | 50/53 | €50,518 | €46,045 | -€4,473 | -8.9% |
| Cash at bank and in hand | 54/58 | €2,624 | €4,020 | +€1,396 | +53.2% |
| Deferred charges and accrued income | 490/1 | €827 | €904 | +€77 | +9.3% |
| Total equity and liabilities | 10/49 | €73,264 | €68,449 | -€4,816 | -6.6% |
| Equity | 10/15 | €49,310 | €44,858 | -€4,452 | -9.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €43,110 | €38,658 | -€4,452 | -10.3% |
| Distributable reserves | 133 | €43,110 | €38,658 | -€4,452 | -10.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €23,955 | €23,591 | -€364 | -1.5% |
| Amounts payable within one year | 42/48 | €23,955 | €23,591 | -€364 | -1.5% |
| Trade debts | 44 | €1,268 | €2,137 | +€869 | +68.5% |
| Suppliers | 440/4 | €1,268 | €2,137 | +€869 | +68.5% |
| Taxes, remuneration and social security | 45 | €7,099 | €5,178 | -€1,921 | -27.1% |
| Taxes | 450/3 | €4,821 | €3,178 | -€1,643 | -34.1% |
| Remuneration and social security | 454/9 | €2,278 | €2,000 | -€278 | -12.2% |
| Other amounts payable | 47/48 | €15,587 | €16,276 | +€689 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,100 | €1,100 | = | 0.0% |
| Other operating charges | 640/8 | €1,345 | €1,325 | -€21 | -1.6% |
| Gross operating margin | 9900 | €13,505 | €12,167 | -€1,337 | -9.9% |
| Operating profit (loss) | 9901 | €11,059 | €9,743 | -€1,317 | -11.9% |
| Financial income | 75/76B | €2,687 | €1,057 | -€1,630 | -60.7% |
| Recurring financial income | 75 | €2,687 | €1,057 | -€1,630 | -60.7% |
| Financial charges | 65/66B | €236 | €6,462 | +€6,226 | +2634.6% |
| Recurring financial charges | 65 | €236 | €6,462 | +€6,226 | +2634.6% |
| Profit (loss) for the period before taxes | 9903 | €13,510 | €4,338 | -€9,172 | -67.9% |
| Income taxes | 67/77 | €3,945 | €3,768 | -€177 | -4.5% |
| Profit (loss) for the period | 9904 | €9,565 | €570 | -€8,995 | -94.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,565 | €570 | -€8,995 | -94.0% |
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 30 September 2026 via checked.be.