DECERTO: 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.
DECERTO
Largest movements
- Stocks and contracts -€26,670
no longer reported in 2025 (was €26,670)
- Intangible fixed assets -€5,000
down €5,000 (-25.5%), from €19,596 to €14,596
- Profit (loss) carried forward -€57,868
down €57,868 (-431.6%), from -€13,407 to -€71,274
- Other debts +€21,593
up €21,593 (+37.6%), from €57,409 to €79,002
- Tax, wage and social debts +€5,101
new in 2025: €5,101
of which Remuneration and social security: +€3,430
- Trade debts -€1,081
down €1,081 (-37.1%), from €2,913 to €1,832
- Gross operating margin -€37,550
down €37,550, from €24,208 to -€13,342
- Purchases and services -€29,139
down €29,139 (-45.4%), from €64,129 to €34,990
- Turnover -€28,189
down €28,189 (-58.3%), from €48,337 to €20,148
- Other operating charges +€12,594
up €12,594 (+122.9%), from €10,250 to €22,844
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,915 | €19,660 | -€32,254 | -62.1% |
| Fixed assets | 21/28 | €23,796 | €18,796 | -€5,000 | -21.0% |
| Intangible fixed assets | 21 | €19,596 | €14,596 | -€5,000 | -25.5% |
| Financial fixed assets | 28 | €4,200 | €4,200 | = | 0.0% |
| Current assets | 29/58 | €28,119 | €865 | -€27,254 | -96.9% |
| Stocks and contracts in progress | 3 | €26,670 | - | -€26,670 | |
| Stocks | 30/36 | €26,670 | - | -€26,670 | |
| Amounts receivable within one year | 40/41 | €1,243 | €865 | -€379 | -30.5% |
| Other amounts receivable | 41 | €1,243 | €865 | -€379 | -30.5% |
| Cash at bank and in hand | 54/58 | €206 | - | -€206 | |
| Total equity and liabilities | 10/49 | €51,915 | €19,660 | -€32,254 | -62.1% |
| Equity | 10/15 | -€8,407 | -€66,274 | -€57,868 | -688.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,407 | -€71,274 | -€57,868 | -431.6% |
| Amounts payable | 17/49 | €60,321 | €85,935 | +€25,613 | +42.5% |
| Amounts payable within one year | 42/48 | €60,321 | €85,935 | +€25,613 | +42.5% |
| Trade debts | 44 | €2,913 | €1,832 | -€1,081 | -37.1% |
| Suppliers | 440/4 | €2,913 | €1,832 | -€1,081 | -37.1% |
| Taxes, remuneration and social security | 45 | - | €5,101 | +€5,101 | |
| Taxes | 450/3 | - | €1,671 | +€1,671 | |
| Remuneration and social security | 454/9 | - | €3,430 | +€3,430 | |
| Other amounts payable | 47/48 | €57,409 | €79,002 | +€21,593 | +37.6% |
| Turnover | 70 | €48,337 | €20,148 | -€28,189 | -58.3% |
| Non-recurring operating income | 76A | €40,000 | - | -€40,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €64,129 | €34,990 | -€29,139 | -45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,500 | €2,500 | = | 0.0% |
| Other operating charges | 640/8 | €10,250 | €22,844 | +€12,594 | +122.9% |
| Gross operating margin | 9900 | €24,208 | -€13,342 | -€37,550 | |
| Operating profit (loss) | 9901 | €11,458 | -€38,686 | -€50,144 | |
| Financial charges | 65/66B | €109 | €284 | +€175 | +159.8% |
| Recurring financial charges | 65 | €109 | €284 | +€175 | +159.8% |
| Profit (loss) for the period before taxes | 9903 | €11,348 | -€38,970 | -€50,319 | |
| Profit (loss) for the period | 9904 | €11,348 | -€38,970 | -€50,319 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,348 | -€38,970 | -€50,319 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.