DECENTRIM: 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.
DECENTRIM
Largest movements
- Tangible fixed assets -€506,403
down €506,403 (-23.2%), from €2.2m to €1.7m
of which Land and buildings: -€505,714
- Current investments +€100,000
new in 2025: €100,000
- Receivables within one year +€72,345
up €72,345 (+1054.8%), from €6,859 to €79,204
of which Other amounts receivable: +€76,398
- Revaluation surpluses -€290,000
down €290,000 (-21.5%), from €1.4m to €1.1m
- Profit (loss) carried forward +€160,848
up €160,848 (+70.3%), from -€228,699 to -€67,851
- Other debts -€135,775
down €135,775 (-63.4%), from €214,187 to €78,412
- Short-term financial debts -€65,366
down €65,366 (-9.3%), from €700,000 to €634,634
- Trade debts -€24,362
down €24,362 (-59.7%), from €40,823 to €16,461
- Gross operating margin +€149,841
up €149,841 (+137.8%), from €108,712 to €258,553
- Financial charges -€27,889
down €27,889 (-45.4%), from €61,399 to €33,510
- Depreciation -€6,321
down €6,321 (-11.1%), from €56,999 to €50,678
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 | €2,199,160 | €1,860,955 | -€338,204 | -15.4% |
| Fixed assets | 21/28 | €2,180,928 | €1,674,524 | -€506,403 | -23.2% |
| Tangible fixed assets | 22/27 | €2,180,928 | €1,674,524 | -€506,403 | -23.2% |
| Land and buildings | 22 | €2,179,373 | €1,673,659 | -€505,714 | -23.2% |
| Furniture and vehicles | 24 | €1,555 | €865 | -€690 | -44.4% |
| Current assets | 29/58 | €18,232 | €186,431 | +€168,199 | +922.6% |
| Amounts receivable within one year | 40/41 | €6,859 | €79,204 | +€72,345 | +1054.8% |
| Trade receivables | 40 | €4,053 | - | -€4,053 | |
| Other amounts receivable | 41 | €2,806 | €79,204 | +€76,398 | +2722.7% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €8,870 | €4,587 | -€4,283 | -48.3% |
| Deferred charges and accrued income | 490/1 | €2,503 | €2,640 | +€137 | +5.5% |
| Total equity and liabilities | 10/49 | €2,199,160 | €1,860,955 | -€338,204 | -15.4% |
| Equity | 10/15 | €1,244,122 | €1,114,970 | -€129,152 | -10.4% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Revaluation surpluses | 12 | €1,350,000 | €1,060,000 | -€290,000 | -21.5% |
| Reserves | 13 | €52,821 | €52,821 | = | 0.0% |
| Distributable reserves | 133 | €52,821 | €52,821 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€228,699 | -€67,851 | +€160,848 | +70.3% |
| Amounts payable | 17/49 | €955,038 | €745,985 | -€209,053 | -21.9% |
| Amounts payable within one year | 42/48 | €955,038 | €742,199 | -€212,839 | -22.3% |
| Financial debts | 43 | €700,000 | €634,634 | -€65,366 | -9.3% |
| Credit institutions | 430/8 | €700,000 | €634,634 | -€65,366 | -9.3% |
| Trade debts | 44 | €40,823 | €16,461 | -€24,362 | -59.7% |
| Suppliers | 440/4 | €40,823 | €16,461 | -€24,362 | -59.7% |
| Taxes, remuneration and social security | 45 | €28 | €12,692 | +€12,664 | +45406.1% |
| Taxes | 450/3 | €28 | €12,692 | +€12,664 | +45406.1% |
| Other amounts payable | 47/48 | €214,187 | €78,412 | -€135,775 | -63.4% |
| Accrued charges and deferred income | 492/3 | - | €3,786 | +€3,786 | |
| Non-recurring operating income | 76A | - | €240,668 | +€240,668 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,999 | €50,678 | -€6,321 | -11.1% |
| Other operating charges | 640/8 | €14,003 | €13,517 | -€486 | -3.5% |
| Gross operating margin | 9900 | €108,712 | €258,553 | +€149,841 | +137.8% |
| Operating profit (loss) | 9901 | €37,711 | €194,358 | +€156,647 | +415.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -33.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -33.3% |
| Financial charges | 65/66B | €61,399 | €33,510 | -€27,889 | -45.4% |
| Recurring financial charges | 65 | €61,399 | €33,510 | -€27,889 | -45.4% |
| Profit (loss) for the period before taxes | 9903 | -€23,688 | €160,848 | +€184,537 | |
| Profit (loss) for the period | 9904 | -€23,688 | €160,848 | +€184,537 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,688 | €160,848 | +€184,537 |
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 7 October 2026 via checked.be.