DECALOGOS: 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.
DECALOGOS
Largest movements
- Cash +€5,853
up €5,853 (+28.2%), from €20,792 to €26,645
mainly Net result for the year (+€7,016) and Receivables within one year (+€2,014)
- Receivables within one year -€2,014
down €2,014 (-100.0%), from €2,014 to €0
- Tangible fixed assets -€851
down €851 (-50.6%), from €1,682 to €831
- Profit (loss) carried forward +€7,016
up €7,016 (+91.9%), from €7,631 to €14,647
- Tax, wage and social debts -€4,597
down €4,597 (-81.4%), from €5,650 to €1,054
- Trade debts +€1,211
up €1,211 (+93.3%), from €1,298 to €2,509
- Other debts -€641
down €641 (-79.3%), from €808 to €167
- Gross operating margin -€9,068
down €9,068 (-59.0%), from €15,372 to €6,304
- Taxes -€7,623
down €7,623, from €4,035 to -€3,588
- Depreciation -€7,572
down €7,572 (-81.7%), from €9,263 to €1,691
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 | €24,488 | €27,476 | +€2,989 | +12.2% |
| Fixed assets | 21/28 | €1,682 | €831 | -€851 | -50.6% |
| Tangible fixed assets | 22/27 | €1,682 | €831 | -€851 | -50.6% |
| Furniture and vehicles | 24 | €1,682 | €831 | -€851 | -50.6% |
| Current assets | 29/58 | €22,805 | €26,645 | +€3,840 | +16.8% |
| Amounts receivable within one year | 40/41 | €2,014 | €0 | -€2,014 | -100.0% |
| Trade receivables | 40 | €2,014 | €0 | -€2,014 | -100.0% |
| Cash at bank and in hand | 54/58 | €20,792 | €26,645 | +€5,853 | +28.2% |
| Total equity and liabilities | 10/49 | €24,488 | €27,476 | +€2,989 | +12.2% |
| Equity | 10/15 | €16,731 | €23,747 | +€7,016 | +41.9% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €2,100 | €2,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,100 | €2,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,100 | €2,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,631 | €14,647 | +€7,016 | +91.9% |
| Amounts payable | 17/49 | €7,756 | €3,729 | -€4,027 | -51.9% |
| Amounts payable within one year | 42/48 | €7,756 | €3,729 | -€4,027 | -51.9% |
| Trade debts | 44 | €1,298 | €2,509 | +€1,211 | +93.3% |
| Suppliers | 440/4 | €1,298 | €2,509 | +€1,211 | +93.3% |
| Taxes, remuneration and social security | 45 | €5,650 | €1,054 | -€4,597 | -81.4% |
| Taxes | 450/3 | €5,650 | €1,054 | -€4,597 | -81.4% |
| Other amounts payable | 47/48 | €808 | €167 | -€641 | -79.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,263 | €1,691 | -€7,572 | -81.7% |
| Other operating charges | 640/8 | €1,082 | €1,069 | -€14 | -1.3% |
| Gross operating margin | 9900 | €15,372 | €6,304 | -€9,068 | -59.0% |
| Operating profit (loss) | 9901 | €5,027 | €3,545 | -€1,482 | -29.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €109 | €117 | +€7 | +6.7% |
| Recurring financial charges | 65 | €109 | €117 | +€7 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €4,917 | €3,428 | -€1,489 | -30.3% |
| Income taxes | 67/77 | €4,035 | -€3,588 | -€7,623 | |
| Profit (loss) for the period | 9904 | €882 | €7,016 | +€6,134 | +695.4% |
| Profit (loss) for the period to be appropriated | 9905 | €882 | €7,016 | +€6,134 | +695.4% |
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 5 October 2026 via checked.be.