DECELLE CHRISTIAN: 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.
DECELLE CHRISTIAN
Largest movements
- Cash +€15,824
up €15,824 (+6.6%), from €238,984 to €254,807
mainly Net result for the year (+€56,694) and Other debts (+€45,024)
- Receivables within one year -€9,096
down €9,096 (-19.0%), from €47,942 to €38,847
of which Trade receivables: -€9,505
- Tangible fixed assets -€7,250
down €7,250 (-15.5%), from €46,731 to €39,482
of which Furniture and vehicles: -€9,773
- Other debts +€45,024
up €45,024 (+68.6%), from €65,653 to €110,677
- Reserves -€28,771
down €28,771 (-15.3%), from €188,142 to €159,371
- Tax, wage and social debts -€9,847
down €9,847 (-44.5%), from €22,106 to €12,259
- Debts after one year -€6,876
down €6,876 (-79.6%), from €8,640 to €1,764
- Depreciation +€1,409
up €1,409 (+13.6%), from €10,395 to €11,804
- Taxes +€1,338
up €1,338 (+5.6%), from €23,891 to €25,228
- Gross operating margin -€947
down €947 (-1.0%), from €93,202 to €92,255
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 | €334,276 | €334,554 | +€278 | +0.1% |
| Fixed assets | 21/28 | €46,731 | €39,482 | -€7,250 | -15.5% |
| Tangible fixed assets | 22/27 | €46,731 | €39,482 | -€7,250 | -15.5% |
| Plant, machinery and equipment | 23 | €2,294 | €1,762 | -€531 | -23.2% |
| Furniture and vehicles | 24 | €41,108 | €31,335 | -€9,773 | -23.8% |
| Other tangible fixed assets | 26 | €3,330 | €6,385 | +€3,055 | +91.8% |
| Current assets | 29/58 | €287,544 | €295,072 | +€7,528 | +2.6% |
| Amounts receivable within one year | 40/41 | €47,942 | €38,847 | -€9,096 | -19.0% |
| Trade receivables | 40 | €45,048 | €35,543 | -€9,505 | -21.1% |
| Other amounts receivable | 41 | €2,895 | €3,303 | +€409 | +14.1% |
| Cash at bank and in hand | 54/58 | €238,984 | €254,807 | +€15,824 | +6.6% |
| Deferred charges and accrued income | 490/1 | €618 | €1,418 | +€800 | +129% |
| Total equity and liabilities | 10/49 | €334,276 | €334,554 | +€278 | +0.1% |
| Equity | 10/15 | €228,740 | €199,969 | -€28,771 | -12.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €188,142 | €159,371 | -€28,771 | -15.3% |
| Distributable reserves | 133 | €188,142 | €159,371 | -€28,771 | -15.3% |
| Profit (loss) carried forward | 14 | €21,998 | €21,998 | +€0 | 0.0% |
| Amounts payable | 17/49 | €105,536 | €134,585 | +€29,049 | +27.5% |
| Amounts payable after more than one year | 17 | €8,640 | €1,764 | -€6,876 | -79.6% |
| Financial debts | 170/4 | €8,640 | €1,764 | -€6,876 | -79.6% |
| Amounts payable within one year | 42/48 | €96,855 | €132,797 | +€35,942 | +37.1% |
| Current portion of amounts payable after more than one year | 42 | €6,593 | €6,876 | +€282 | +4.3% |
| Financial debts | 43 | €2,037 | €2,024 | -€14 | -0.7% |
| Credit institutions | 430/8 | €2,037 | €2,024 | -€14 | -0.7% |
| Trade debts | 44 | €466 | €962 | +€496 | +107% |
| Suppliers | 440/4 | €466 | €962 | +€496 | +107% |
| Taxes, remuneration and social security | 45 | €22,106 | €12,259 | -€9,847 | -44.5% |
| Taxes | 450/3 | €22,106 | €12,259 | -€9,847 | -44.5% |
| Other amounts payable | 47/48 | €65,653 | €110,677 | +€45,024 | +68.6% |
| Accrued charges and deferred income | 492/3 | €41 | €24 | -€17 | -42.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,395 | €11,804 | +€1,409 | +13.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €356 | - | -€356 | |
| Other operating charges | 640/8 | €1,198 | €1,195 | -€3 | -0.2% |
| Gross operating margin | 9900 | €93,202 | €92,255 | -€947 | -1.0% |
| Operating profit (loss) | 9901 | €81,253 | €79,257 | -€1,997 | -2.5% |
| Financial income | 75/76B | €3,437 | €3,524 | +€86 | +2.5% |
| Recurring financial income | 75 | €3,437 | €3,524 | +€86 | +2.5% |
| Financial charges | 65/66B | €1,174 | €858 | -€317 | -27.0% |
| Recurring financial charges | 65 | €1,174 | €858 | -€317 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €83,516 | €81,923 | -€1,594 | -1.9% |
| Income taxes | 67/77 | €23,891 | €25,228 | +€1,338 | +5.6% |
| Profit (loss) for the period | 9904 | €59,626 | €56,694 | -€2,931 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €59,626 | €56,694 | -€2,931 | -4.9% |
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 21 October 2026 via checked.be.