DECALUWE SOLUTIONS: 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.
DECALUWE SOLUTIONS
Largest movements
- Cash -€87,908
down €87,908 (-45.2%), from €194,417 to €106,509
mainly Contributions, distributions and other (-€122,247) and Receivables after one year (-€47,629)
- Receivables after one year +€47,629
new in 2025: €47,629
- Tangible fixed assets -€14,796
down €14,796 (-18.1%), from €81,616 to €66,819
of which Furniture and vehicles: -€18,049
- Receivables within one year +€10,068
up €10,068 (+28.6%), from €35,178 to €45,245
of which Trade receivables: +€13,232
- Reserves -€64,891
down €64,891 (-37.4%), from €173,450 to €108,559
of which Distributable reserves: -€64,891
- Other debts +€58,667
up €58,667 (+92.3%), from €63,580 to €122,247
- Debts after one year -€18,741
down €18,741 (-100%), from €18,741 to €0
- Current portion of long-term debt -€12,855
down €12,855 (-40.7%), from €31,596 to €18,741
- Tax, wage and social debts -€6,099
down €6,099 (-37.1%), from €16,426 to €10,327
- Gross operating margin +€32,353
up €32,353 (+46.2%), from €70,025 to €102,377
- Taxes +€17,697
up €17,697 (+302%), from €5,855 to €23,553
- Depreciation +€6,890
up €6,890 (+52.6%), from €13,104 to €19,995
- Financial income +€1,394
up €1,394 (+970%), from €144 to €1,538
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 | €311,272 | €266,203 | -€45,069 | -14.5% |
| Fixed assets | 21/28 | €81,616 | €66,819 | -€14,796 | -18.1% |
| Tangible fixed assets | 22/27 | €81,616 | €66,819 | -€14,796 | -18.1% |
| Plant, machinery and equipment | 23 | €3,862 | €3,951 | +€89 | +2.3% |
| Furniture and vehicles | 24 | €77,754 | €59,705 | -€18,049 | -23.2% |
| Other tangible fixed assets | 26 | - | €3,164 | +€3,164 | |
| Current assets | 29/58 | €229,656 | €199,383 | -€30,273 | -13.2% |
| Amounts receivable after more than one year | 29 | - | €47,629 | +€47,629 | |
| Other amounts receivable | 291 | - | €47,629 | +€47,629 | |
| Amounts receivable within one year | 40/41 | €35,178 | €45,245 | +€10,068 | +28.6% |
| Trade receivables | 40 | €20,043 | €33,275 | +€13,232 | +66.0% |
| Other amounts receivable | 41 | €15,135 | €11,970 | -€3,165 | -20.9% |
| Cash at bank and in hand | 54/58 | €194,417 | €106,509 | -€87,908 | -45.2% |
| Deferred charges and accrued income | 490/1 | €62 | €0 | -€62 | -100% |
| Total equity and liabilities | 10/49 | €311,272 | €266,203 | -€45,069 | -14.5% |
| Equity | 10/15 | €175,450 | €110,559 | -€64,891 | -37.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €173,450 | €108,559 | -€64,891 | -37.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €173,450 | €108,559 | -€64,891 | -37.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €135,822 | €155,643 | +€19,822 | +14.6% |
| Amounts payable after more than one year | 17 | €18,741 | €0 | -€18,741 | -100% |
| Financial debts | 170/4 | €18,741 | €0 | -€18,741 | -100% |
| Amounts payable within one year | 42/48 | €117,081 | €155,643 | +€38,562 | +32.9% |
| Current portion of amounts payable after more than one year | 42 | €31,596 | €18,741 | -€12,855 | -40.7% |
| Financial debts | 43 | - | €595 | +€595 | |
| Credit institutions | 430/8 | - | €595 | +€595 | |
| Trade debts | 44 | €5,479 | €3,733 | -€1,746 | -31.9% |
| Suppliers | 440/4 | €5,479 | €3,733 | -€1,746 | -31.9% |
| Taxes, remuneration and social security | 45 | €16,426 | €10,327 | -€6,099 | -37.1% |
| Taxes | 450/3 | €16,426 | €10,327 | -€6,099 | -37.1% |
| Other amounts payable | 47/48 | €63,580 | €122,247 | +€58,667 | +92.3% |
| Remuneration, social security and pensions | 62 | €267 | €250 | -€17 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,104 | €19,995 | +€6,890 | +52.6% |
| Other operating charges | 640/8 | €1,340 | €1,741 | +€401 | +29.9% |
| Non-recurring operating charges | 66A | €35,343 | €0 | -€35,343 | -100% |
| Gross operating margin | 9900 | €70,025 | €102,377 | +€32,353 | +46.2% |
| Operating profit (loss) | 9901 | €19,970 | €80,391 | +€60,421 | +303% |
| Financial income | 75/76B | €144 | €1,538 | +€1,394 | +970% |
| Recurring financial income | 75 | €144 | €1,538 | +€1,394 | +970% |
| Financial charges | 65/66B | €1,847 | €1,021 | -€826 | -44.7% |
| Recurring financial charges | 65 | €1,847 | €1,021 | -€826 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | €18,267 | €80,909 | +€62,642 | +343% |
| Income taxes | 67/77 | €5,855 | €23,553 | +€17,697 | +302% |
| Profit (loss) for the period | 9904 | €12,412 | €57,356 | +€44,944 | +362% |
| Profit (loss) for the period to be appropriated | 9905 | €12,412 | €57,356 | +€44,944 | +362% |
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 15 October 2026 via checked.be.