DECALINO: 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.
DECALINO
Largest movements
- Receivables within one year +€13,738
up €13,738 (+144%), from €9,537 to €23,275
of which Trade receivables: +€14,000
- Profit (loss) carried forward +€8,745
up €8,745 (+12.3%), from -€70,826 to -€62,081
- Trade debts +€6,088
up €6,088 (+75.9%), from €8,019 to €14,107
- Other debts -€879
down €879 (-1.5%), from €58,075 to €57,196
- Gross operating margin +€5,014
up €5,014 (+122%), from €4,104 to €9,118
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 | €13,868 | €27,823 | +€13,954 | +101% |
| Current assets | 29/58 | €13,868 | €27,823 | +€13,954 | +101% |
| Amounts receivable within one year | 40/41 | €9,537 | €23,275 | +€13,738 | +144% |
| Trade receivables | 40 | €3,000 | €17,000 | +€14,000 | +467% |
| Other amounts receivable | 41 | €6,537 | €6,275 | -€263 | -4.0% |
| Cash at bank and in hand | 54/58 | €4,331 | €4,548 | +€217 | +5.0% |
| Total equity and liabilities | 10/49 | €13,868 | €27,823 | +€13,954 | +101% |
| Equity | 10/15 | -€52,226 | -€43,481 | +€8,745 | +16.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€70,826 | -€62,081 | +€8,745 | +12.3% |
| Amounts payable | 17/49 | €66,094 | €71,303 | +€5,209 | +7.9% |
| Amounts payable within one year | 42/48 | €66,094 | €71,303 | +€5,209 | +7.9% |
| Trade debts | 44 | €8,019 | €14,107 | +€6,088 | +75.9% |
| Suppliers | 440/4 | €8,019 | €14,107 | +€6,088 | +75.9% |
| Other amounts payable | 47/48 | €58,075 | €57,196 | -€879 | -1.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €4,104 | €9,118 | +€5,014 | +122% |
| Operating profit (loss) | 9901 | €3,717 | €8,718 | +€5,001 | +135% |
| Financial income | 75/76B | €10 | €27 | +€17 | +177% |
| Recurring financial income | 75 | €10 | €27 | +€17 | +177% |
| Financial charges | 65/66B | €69 | €0 | -€69 | -100% |
| Recurring financial charges | 65 | €69 | €0 | -€69 | -100% |
| Profit (loss) for the period before taxes | 9903 | €3,658 | €8,745 | +€5,087 | +139% |
| Profit (loss) for the period | 9904 | €3,658 | €8,745 | +€5,087 | +139% |
| Profit (loss) for the period to be appropriated | 9905 | €3,658 | €8,745 | +€5,087 | +139% |
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 17 October 2026 via checked.be.