DECHIKTOR: 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.
DECHIKTOR
Largest movements
- Tangible fixed assets +€112,209
up €112,209 (+91.4%), from €122,813 to €235,022
of which Leasing and similar rights: +€93,626
- Receivables within one year +€66,891
up €66,891 (+81.5%), from €82,048 to €148,940
of which Trade receivables: +€72,956
- Cash +€27,338
up €27,338 (+8,872%), from €308 to €27,646
mainly Trade debts (+€81,650) and Debts after one year (+€80,047)
- Stocks and contracts +€9,100
new in 2025: €9,100
- Financial fixed assets +€5,000
up €5,000 (+35.7%), from €14,000 to €19,000
- Trade debts +€81,650
up €81,650 (+256%), from €31,849 to €113,500
- Debts after one year +€80,047
new in 2025: €80,047
- Current portion of long-term debt +€36,751
new in 2025: €36,751
- Other debts +€36,241
up €36,241 (+74.2%), from €48,848 to €85,089
- Tax, wage and social debts -€12,191
down €12,191 (-43.7%), from €27,913 to €15,722
of which Remuneration and social security: -€14,400
- Gross operating margin +€49,570
up €49,570 (+75.0%), from €66,085 to €115,655
- Depreciation +€40,407
up €40,407 (+152%), from €26,555 to €66,962
- Write-downs +€17,187
up €17,187, from -€11,010 to €6,177
- Other operating charges +€17,034
up €17,034 (+2,321%), from €734 to €17,768
- Staff costs +€15,277
new in 2025: €15,277
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 | €220,815 | €442,875 | +€222,060 | +101% |
| Fixed assets | 21/28 | €136,813 | €254,022 | +€117,209 | +85.7% |
| Tangible fixed assets | 22/27 | €122,813 | €235,022 | +€112,209 | +91.4% |
| Plant, machinery and equipment | 23 | €93,345 | €90,011 | -€3,334 | -3.6% |
| Furniture and vehicles | 24 | €29,468 | €51,385 | +€21,916 | +74.4% |
| Leasing and similar rights | 25 | - | €93,626 | +€93,626 | |
| Financial fixed assets | 28 | €14,000 | €19,000 | +€5,000 | +35.7% |
| Current assets | 29/58 | €84,002 | €188,853 | +€104,851 | +125% |
| Stocks and contracts in progress | 3 | - | €9,100 | +€9,100 | |
| Stocks | 30/36 | - | €9,100 | +€9,100 | |
| Amounts receivable within one year | 40/41 | €82,048 | €148,940 | +€66,891 | +81.5% |
| Trade receivables | 40 | €75,984 | €148,940 | +€72,956 | +96.0% |
| Other amounts receivable | 41 | €6,065 | - | -€6,065 | |
| Cash at bank and in hand | 54/58 | €308 | €27,646 | +€27,338 | +8,872% |
| Deferred charges and accrued income | 490/1 | €1,645 | €3,167 | +€1,522 | +92.5% |
| Total equity and liabilities | 10/49 | €220,815 | €442,875 | +€222,060 | +101% |
| Equity | 10/15 | €112,205 | €111,766 | -€439 | -0.4% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €7,500 | €7,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,705 | €29,266 | -€439 | -1.5% |
| Amounts payable | 17/49 | €108,610 | €331,109 | +€222,499 | +205% |
| Amounts payable after more than one year | 17 | - | €80,047 | +€80,047 | |
| Financial debts | 170/4 | - | €80,047 | +€80,047 | |
| Amounts payable within one year | 42/48 | €108,610 | €251,062 | +€142,451 | +131% |
| Current portion of amounts payable after more than one year | 42 | - | €36,751 | +€36,751 | |
| Trade debts | 44 | €31,849 | €113,500 | +€81,650 | +256% |
| Suppliers | 440/4 | €31,849 | €113,500 | +€81,650 | +256% |
| Taxes, remuneration and social security | 45 | €27,913 | €15,722 | -€12,191 | -43.7% |
| Taxes | 450/3 | €13,513 | €15,722 | +€2,209 | +16.3% |
| Remuneration and social security | 454/9 | €14,400 | - | -€14,400 | |
| Other amounts payable | 47/48 | €48,848 | €85,089 | +€36,241 | +74.2% |
| Non-recurring operating income | 76A | - | €6,497 | +€6,497 | |
| Remuneration, social security and pensions | 62 | - | €15,277 | +€15,277 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,555 | €66,962 | +€40,407 | +152% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€11,010 | €6,177 | +€17,187 | |
| Other operating charges | 640/8 | €734 | €17,768 | +€17,034 | +2,321% |
| Gross operating margin | 9900 | €66,085 | €115,655 | +€49,570 | +75.0% |
| Operating profit (loss) | 9901 | €49,806 | €9,471 | -€40,335 | -81.0% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €267 | €9,063 | +€8,796 | +3,291% |
| Recurring financial charges | 65 | €267 | €9,063 | +€8,796 | +3,291% |
| Profit (loss) for the period before taxes | 9903 | €49,543 | €408 | -€49,135 | -99.2% |
| Income taxes | 67/77 | €12,555 | €847 | -€11,708 | -93.3% |
| Profit (loss) for the period | 9904 | €36,987 | -€439 | -€37,426 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,987 | -€439 | -€37,426 |
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 14 October 2026 via checked.be.