DECALE: 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.
DECALE
Largest movements
- Receivables within one year +€9,956
up €9,956 (+245.3%), from €4,059 to €14,015
of which Trade receivables: +€9,883
- Tangible fixed assets -€519
down €519 (-100.0%), from €519 to €0
- Profit (loss) carried forward +€16,333
up €16,333 (+18.6%), from -€87,916 to -€71,583
- Other debts -€7,233
down €7,233 (-14.6%), from €49,673 to €42,439
- Trade debts +€301
up €301 (+5.0%), from €6,019 to €6,320
- Tax, wage and social debts +€231
up €231 (+28.6%), from €806 to €1,036
of which Taxes: +€231
- Gross operating margin +€32,594
up €32,594, from -€14,186 to €18,408
- Depreciation -€11,083
down €11,083 (-95.5%), from €11,602 to €519
- Other operating charges -€2,253
down €2,253 (-67.9%), from €3,316 to €1,063
- Financial charges -€1,004
down €1,004 (-79.3%), from €1,266 to €262
- Taxes -€193
down €193 (-45.6%), from €423 to €231
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 | €4,581 | €14,212 | +€9,631 | +210.2% |
| Fixed assets | 21/28 | €519 | €0 | -€519 | -100.0% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €519 | €0 | -€519 | -100.0% |
| Furniture and vehicles | 24 | €519 | €0 | -€519 | -100.0% |
| Current assets | 29/58 | €4,062 | €14,212 | +€10,150 | +249.9% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €4,059 | €14,015 | +€9,956 | +245.3% |
| Trade receivables | 40 | €117 | €10,000 | +€9,883 | +8431.0% |
| Other amounts receivable | 41 | €3,941 | €4,015 | +€73 | +1.9% |
| Cash at bank and in hand | 54/58 | €3 | €65 | +€62 | +1904.3% |
| Deferred charges and accrued income | 490/1 | €0 | €132 | +€132 | |
| Total equity and liabilities | 10/49 | €4,581 | €14,212 | +€9,631 | +210.2% |
| Equity | 10/15 | -€51,916 | -€35,583 | +€16,333 | +31.5% |
| Contributions | 10/11 | €36,000 | €36,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,916 | -€71,583 | +€16,333 | +18.6% |
| Amounts payable | 17/49 | €56,497 | €49,796 | -€6,702 | -11.9% |
| Amounts payable within one year | 42/48 | €56,497 | €49,796 | -€6,702 | -11.9% |
| Trade debts | 44 | €6,019 | €6,320 | +€301 | +5.0% |
| Suppliers | 440/4 | €6,019 | €6,320 | +€301 | +5.0% |
| Taxes, remuneration and social security | 45 | €806 | €1,036 | +€231 | +28.6% |
| Taxes | 450/3 | €806 | €1,036 | +€231 | +28.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €49,673 | €42,439 | -€7,233 | -14.6% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,602 | €519 | -€11,083 | -95.5% |
| Other operating charges | 640/8 | €3,316 | €1,063 | -€2,253 | -67.9% |
| Gross operating margin | 9900 | -€14,186 | €18,408 | +€32,594 | |
| Operating profit (loss) | 9901 | -€29,104 | €16,825 | +€45,929 | |
| Financial charges | 65/66B | €1,266 | €262 | -€1,004 | -79.3% |
| Recurring financial charges | 65 | €1,266 | €262 | -€1,004 | -79.3% |
| Profit (loss) for the period before taxes | 9903 | -€30,370 | €16,563 | +€46,933 | |
| Income taxes | 67/77 | €423 | €231 | -€193 | -45.6% |
| Profit (loss) for the period | 9904 | -€30,793 | €16,333 | +€47,126 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,793 | €16,333 | +€47,126 |
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.