DECART: 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.
DECART
Largest movements
- Cash -€2,093
down €2,093 (-39.6%), from €5,284 to €3,191
mainly Net result for the year (-€2,059) and Other debts (-€434)
- Profit (loss) carried forward -€2,059
down €2,059 (-67.3%), from -€3,058 to -€5,116
- Other debts -€434
down €434 (-33.5%), from €1,296 to €862
- Trade debts +€400
up €400 (+626.5%), from €64 to €464
- Purchases and services -€4,456
down €4,456 (-90.8%), from €4,904 to €449
- Gross operating margin +€3,851
up €3,851 (+89.6%), from -€4,300 to -€449
- Taxes +€1,018
new in 2025: €1,018
- Financial charges +€138
up €138 (+255.5%), from €54 to €192
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 | €6,359 | €4,266 | -€2,093 | -32.9% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Current assets | 29/58 | €6,359 | €4,266 | -€2,093 | -32.9% |
| Amounts receivable within one year | 40/41 | €1,075 | €1,075 | = | 0.0% |
| Other amounts receivable | 41 | €1,075 | €1,075 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,284 | €3,191 | -€2,093 | -39.6% |
| Total equity and liabilities | 10/49 | €6,359 | €4,266 | -€2,093 | -32.9% |
| Equity | 10/15 | €4,999 | €2,940 | -€2,059 | -41.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,058 | -€5,116 | -€2,059 | -67.3% |
| Amounts payable | 17/49 | €1,360 | €1,325 | -€35 | -2.5% |
| Amounts payable within one year | 42/48 | €1,360 | €1,325 | -€35 | -2.5% |
| Trade debts | 44 | €64 | €464 | +€400 | +626.5% |
| Suppliers | 440/4 | €64 | €464 | +€400 | +626.5% |
| Other amounts payable | 47/48 | €1,296 | €862 | -€434 | -33.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,904 | €449 | -€4,456 | -90.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€4,300 | -€449 | +€3,851 | +89.6% |
| Operating profit (loss) | 9901 | -€4,687 | -€849 | +€3,839 | +81.9% |
| Financial charges | 65/66B | €54 | €192 | +€138 | +255.5% |
| Recurring financial charges | 65 | €54 | €192 | +€138 | +255.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,741 | -€1,041 | +€3,701 | +78.1% |
| Income taxes | 67/77 | - | €1,018 | +€1,018 | |
| Profit (loss) for the period | 9904 | -€4,741 | -€2,059 | +€2,683 | +56.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,741 | -€2,059 | +€2,683 | +56.6% |
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 9 October 2026 via checked.be.