DECEBAL: 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.
DECEBAL
Largest movements
- Cash -€5,269
down €5,269 (-83.1%), from €6,343 to €1,073
mainly Receivables within one year (-€4,715) and Contributions, distributions and other (-€3,700)
- Receivables within one year +€4,715
up €4,715 (+27.8%), from €16,949 to €21,664
of which Trade receivables: +€5,629
- Tangible fixed assets +€1,115
new in 2025: €1,115
- Formation expenses -€392
down €392 (-50.0%), from €785 to €392
- Reserves -€3,700
down €3,700 (-66.5%), from €5,560 to €1,860
of which Distributable reserves: -€3,700
- Other debts +€3,700
new in 2025: €3,700
- Profit (loss) carried forward +€345
up €345 (+6.4%), from €5,344 to €5,688
- Gross operating margin +€105
up €105 (+8.0%), from €1,299 to €1,404
- Other operating charges -€41
down €41 (-8.0%), from €506 to €465
- Depreciation +€35
up €35 (+8.8%), from €392 to €427
- Taxes +€28
up €28 (+42.1%), from €67 to €95
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 | €24,076 | €24,245 | +€168 | +0.7% |
| Formation expenses | 20 | €785 | €392 | -€392 | -50.0% |
| Fixed assets | 21/28 | - | €1,115 | +€1,115 | |
| Tangible fixed assets | 22/27 | - | €1,115 | +€1,115 | |
| Furniture and vehicles | 24 | - | €1,115 | +€1,115 | |
| Current assets | 29/58 | €23,292 | €22,737 | -€554 | -2.4% |
| Amounts receivable within one year | 40/41 | €16,949 | €21,664 | +€4,715 | +27.8% |
| Trade receivables | 40 | €6,048 | €11,677 | +€5,629 | +93.1% |
| Other amounts receivable | 41 | €10,901 | €9,987 | -€914 | -8.4% |
| Cash at bank and in hand | 54/58 | €6,343 | €1,073 | -€5,269 | -83.1% |
| Total equity and liabilities | 10/49 | €24,076 | €24,245 | +€168 | +0.7% |
| Equity | 10/15 | €23,304 | €19,948 | -€3,355 | -14.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €5,560 | €1,860 | -€3,700 | -66.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €3,700 | - | -€3,700 | |
| Profit (loss) carried forward | 14 | €5,344 | €5,688 | +€345 | +6.4% |
| Amounts payable | 17/49 | €773 | €4,296 | +€3,524 | +456% |
| Amounts payable within one year | 42/48 | €773 | €4,296 | +€3,524 | +456% |
| Trade debts | 44 | €35 | - | -€35 | |
| Suppliers | 440/4 | €35 | - | -€35 | |
| Taxes, remuneration and social security | 45 | €738 | €596 | -€141 | -19.2% |
| Taxes | 450/3 | €738 | €596 | -€141 | -19.2% |
| Other amounts payable | 47/48 | - | €3,700 | +€3,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €392 | €427 | +€35 | +8.8% |
| Other operating charges | 640/8 | €506 | €465 | -€41 | -8.0% |
| Gross operating margin | 9900 | €1,299 | €1,404 | +€105 | +8.0% |
| Operating profit (loss) | 9901 | €401 | €511 | +€111 | +27.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €72 | €72 | -€0 | -0.2% |
| Recurring financial charges | 65 | €72 | €72 | -€0 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €328 | €439 | +€111 | +33.7% |
| Income taxes | 67/77 | €67 | €95 | +€28 | +42.1% |
| Profit (loss) for the period | 9904 | €262 | €345 | +€83 | +31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €262 | €345 | +€83 | +31.6% |
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 13 October 2026 via checked.be.