DECHAR: 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.
DECHAR
Largest movements
- Deferred charges and accrued income +€10,451
up €10,451 (+23229.7%), from €45 to €10,496
- Receivables within one year -€6,214
down €6,214 (-52.4%), from €11,857 to €5,643
of which Trade receivables: -€6,667
- Cash +€1,975
up €1,975 (+3.5%), from €57,044 to €59,019
mainly Other debts (+€45,622) and Net result for the year (+€15,189)
- Tangible fixed assets -€1,774
down €1,774 (-2.3%), from €76,202 to €74,428
of which Plant, machinery and equipment: -€1,774
- Other debts +€45,622
up €45,622 (+567.5%), from €8,038 to €53,660
- Reserves -€38,471
down €38,471 (-46.1%), from €83,437 to €44,966
of which Distributable reserves: -€33,471
- Tax, wage and social debts -€2,712
down €2,712 (-100.0%), from €2,712 to €0
- Write-downs +€7,811
new in 2025: €7,811
- Turnover +€6,525
up €6,525 (+17.0%), from €38,331 to €44,857
- Gross operating margin +€3,813
up €3,813 (+11.7%), from €32,506 to €36,319
- Purchases and services +€2,713
up €2,713 (+46.6%), from €5,826 to €8,538
- Taxes -€1,195
down €1,195 (-14.4%), from €8,285 to €7,090
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 | €145,148 | €149,586 | +€4,438 | +3.1% |
| Fixed assets | 21/28 | €76,202 | €74,428 | -€1,774 | -2.3% |
| Tangible fixed assets | 22/27 | €76,202 | €74,428 | -€1,774 | -2.3% |
| Land and buildings | 22 | €69,623 | €69,623 | = | 0.0% |
| Plant, machinery and equipment | 23 | €6,578 | €4,805 | -€1,774 | -27.0% |
| Current assets | 29/58 | €68,946 | €75,158 | +€6,212 | +9.0% |
| Amounts receivable within one year | 40/41 | €11,857 | €5,643 | -€6,214 | -52.4% |
| Trade receivables | 40 | €11,857 | €5,190 | -€6,667 | -56.2% |
| Other amounts receivable | 41 | €0 | €452 | +€452 | |
| Cash at bank and in hand | 54/58 | €57,044 | €59,019 | +€1,975 | +3.5% |
| Deferred charges and accrued income | 490/1 | €45 | €10,496 | +€10,451 | +23229.7% |
| Total equity and liabilities | 10/49 | €145,148 | €149,586 | +€4,438 | +3.1% |
| Equity | 10/15 | €133,437 | €94,966 | -€38,471 | -28.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €83,437 | €44,966 | -€38,471 | -46.1% |
| Non-distributable reserves | 130/1 | €5,000 | €0 | -€5,000 | -100.0% |
| Reserves not available under the articles | 1311 | €5,000 | €0 | -€5,000 | -100.0% |
| Distributable reserves | 133 | €78,437 | €44,966 | -€33,471 | -42.7% |
| Amounts payable | 17/49 | €11,711 | €54,620 | +€42,910 | +366.4% |
| Amounts payable after more than one year | 17 | €960 | €960 | = | 0.0% |
| Other amounts payable | 178/9 | €960 | €960 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,751 | €53,660 | +€42,910 | +399.1% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,712 | €0 | -€2,712 | -100.0% |
| Taxes | 450/3 | €2,712 | €0 | -€2,712 | -100.0% |
| Other amounts payable | 47/48 | €8,038 | €53,660 | +€45,622 | +567.5% |
| Turnover | 70 | €38,331 | €44,857 | +€6,525 | +17.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,826 | €8,538 | +€2,713 | +46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,708 | €1,774 | +€65 | +3.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,811 | +€7,811 | |
| Other operating charges | 640/8 | €4,217 | €4,324 | +€106 | +2.5% |
| Non-recurring operating charges | 66A | €474 | - | -€474 | |
| Gross operating margin | 9900 | €32,506 | €36,319 | +€3,813 | +11.7% |
| Operating profit (loss) | 9901 | €26,106 | €22,410 | -€3,696 | -14.2% |
| Financial income | 75/76B | €243 | €143 | -€100 | -41.2% |
| Recurring financial income | 75 | €243 | €143 | -€100 | -41.2% |
| Financial charges | 65/66B | €311 | €274 | -€37 | -11.8% |
| Recurring financial charges | 65 | €311 | €274 | -€37 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €26,038 | €22,279 | -€3,759 | -14.4% |
| Income taxes | 67/77 | €8,285 | €7,090 | -€1,195 | -14.4% |
| Profit (loss) for the period | 9904 | €17,753 | €15,189 | -€2,565 | -14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,753 | €15,189 | -€2,565 | -14.4% |
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 12 October 2026 via checked.be.