DECEPEWE: 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.
DECEPEWE
Largest movements
- Cash +€12,440
up €12,440 (+13.3%), from €93,747 to €106,187
mainly Other debts (+€12,577) and Stocks and contracts (+€840)
- Other debts +€12,577
up €12,577 (+32.6%), from €38,608 to €51,185
- Profit (loss) carried forward -€1,183
down €1,183 (-4.2%), from €28,394 to €27,211
- Gross operating margin -€639
down €639, from €172 to -€467
- Taxes +€608
new in 2025: €608
- Financial income -€505
no longer reported in 2025 (was €505)
- Staff costs -€171
no longer reported in 2025 (was €171)
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 | €104,380 | €115,623 | +€11,243 | +10.8% |
| Fixed assets | 21/28 | €325 | €300 | -€25 | -7.7% |
| Financial fixed assets | 28 | €325 | €300 | -€25 | -7.7% |
| Current assets | 29/58 | €104,055 | €115,323 | +€11,268 | +10.8% |
| Stocks and contracts in progress | 3 | €4,214 | €3,374 | -€840 | -19.9% |
| Stocks | 30/36 | €4,214 | €3,374 | -€840 | -19.9% |
| Amounts receivable within one year | 40/41 | €1,511 | €1,179 | -€332 | -22.0% |
| Trade receivables | 40 | €1,511 | €919 | -€592 | -39.2% |
| Other amounts receivable | 41 | - | €260 | +€260 | |
| Cash at bank and in hand | 54/58 | €93,747 | €106,187 | +€12,440 | +13.3% |
| Deferred charges and accrued income | 490/1 | €4,583 | €4,583 | = | 0.0% |
| Total equity and liabilities | 10/49 | €104,380 | €115,623 | +€11,243 | +10.8% |
| Equity | 10/15 | €65,523 | €64,340 | -€1,183 | -1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,529 | €18,529 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,669 | €16,669 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,394 | €27,211 | -€1,183 | -4.2% |
| Amounts payable | 17/49 | €38,857 | €51,283 | +€12,426 | +32.0% |
| Amounts payable within one year | 42/48 | €38,857 | €51,283 | +€12,426 | +32.0% |
| Trade debts | 44 | - | €98 | +€98 | |
| Suppliers | 440/4 | - | €98 | +€98 | |
| Taxes, remuneration and social security | 45 | €249 | - | -€249 | |
| Taxes | 450/3 | €249 | - | -€249 | |
| Other amounts payable | 47/48 | €38,608 | €51,185 | +€12,577 | +32.6% |
| Remuneration, social security and pensions | 62 | €171 | - | -€171 | |
| Gross operating margin | 9900 | €172 | -€467 | -€639 | |
| Operating profit (loss) | 9901 | €1 | -€467 | -€468 | |
| Financial income | 75/76B | €505 | - | -€505 | |
| Recurring financial income | 75 | €505 | - | -€505 | |
| Financial charges | 65/66B | €111 | €108 | -€3 | -2.7% |
| Recurring financial charges | 65 | €111 | €108 | -€3 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €395 | -€575 | -€970 | |
| Income taxes | 67/77 | - | €608 | +€608 | |
| Profit (loss) for the period | 9904 | €395 | -€1,183 | -€1,578 | |
| Profit (loss) for the period to be appropriated | 9905 | €395 | -€1,183 | -€1,578 |
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 11 October 2026 via checked.be.