DECHIROT: 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.
DECHIROT
Largest movements
- Tangible fixed assets -€21,071
down €21,071 (-21.1%), from €100,096 to €79,024
- Cash +€5,754
up €5,754 (+10.5%), from €54,907 to €60,661
mainly Depreciation (+€21,071) and Net result for the year (+€10,307)
- Receivables within one year +€2,830
up €2,830 (+13.7%), from €20,723 to €23,554
- Debts after one year -€19,601
down €19,601 (-16.1%), from €121,657 to €102,056
- Other debts -€14,101
down €14,101 (-35.1%), from €40,148 to €26,047
- Profit (loss) carried forward +€10,307
up €10,307 (+29.5%), from -€34,946 to -€24,639
- Tax, wage and social debts +€5,395
up €5,395 (+102.4%), from €5,268 to €10,663
of which Taxes: +€5,522
- Trade debts +€4,509
up €4,509 (+67.6%), from €6,668 to €11,177
- Purchases and services +€39,420
up €39,420 (+28.7%), from €137,489 to €176,909
- Gross operating margin -€19,840
down €19,840 (-23.4%), from €84,649 to €64,808
- Turnover +€5,814
up €5,814 (+2.6%), from €222,138 to €227,952
- Taxes +€2,721
up €2,721 (+97.2%), from €2,801 to €5,522
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 | €184,824 | €171,822 | -€13,002 | -7.0% |
| Fixed assets | 21/28 | €100,096 | €79,024 | -€21,071 | -21.1% |
| Tangible fixed assets | 22/27 | €100,096 | €79,024 | -€21,071 | -21.1% |
| Other tangible fixed assets | 26 | €100,096 | €79,024 | -€21,071 | -21.1% |
| Current assets | 29/58 | €84,729 | €92,798 | +€8,069 | +9.5% |
| Amounts receivable within one year | 40/41 | €20,723 | €23,554 | +€2,830 | +13.7% |
| Trade receivables | 40 | €20,723 | €23,554 | +€2,830 | +13.7% |
| Cash at bank and in hand | 54/58 | €54,907 | €60,661 | +€5,754 | +10.5% |
| Deferred charges and accrued income | 490/1 | €9,099 | €8,583 | -€516 | -5.7% |
| Total equity and liabilities | 10/49 | €184,824 | €171,822 | -€13,002 | -7.0% |
| Equity | 10/15 | -€8,029 | €2,277 | +€10,307 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,316 | €8,316 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,316 | €8,316 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,946 | -€24,639 | +€10,307 | +29.5% |
| Amounts payable | 17/49 | €192,853 | €169,545 | -€23,309 | -12.1% |
| Amounts payable after more than one year | 17 | €121,657 | €102,056 | -€19,601 | -16.1% |
| Financial debts | 170/4 | €121,657 | €102,056 | -€19,601 | -16.1% |
| Amounts payable within one year | 42/48 | €71,196 | €67,488 | -€3,707 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €19,111 | €19,601 | +€490 | +2.6% |
| Trade debts | 44 | €6,668 | €11,177 | +€4,509 | +67.6% |
| Suppliers | 440/4 | €6,668 | €11,177 | +€4,509 | +67.6% |
| Taxes, remuneration and social security | 45 | €5,268 | €10,663 | +€5,395 | +102.4% |
| Taxes | 450/3 | €2,801 | €8,322 | +€5,522 | +197.2% |
| Remuneration and social security | 454/9 | €2,468 | €2,341 | -€127 | -5.1% |
| Other amounts payable | 47/48 | €40,148 | €26,047 | -€14,101 | -35.1% |
| Turnover | 70 | €222,138 | €227,952 | +€5,814 | +2.6% |
| Non-recurring operating income | 76A | - | €13,765 | +€13,765 | |
| Goods, raw materials, services and sundry goods | 60/61 | €137,489 | €176,909 | +€39,420 | +28.7% |
| Remuneration, social security and pensions | 62 | €20,276 | €20,383 | +€107 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,071 | €21,071 | = | 0.0% |
| Other operating charges | 640/8 | €1,176 | €1,273 | +€97 | +8.3% |
| Gross operating margin | 9900 | €84,649 | €64,808 | -€19,840 | -23.4% |
| Operating profit (loss) | 9901 | €42,126 | €22,081 | -€20,045 | -47.6% |
| Financial income | 75/76B | €369 | €4 | -€364 | -98.8% |
| Recurring financial income | 75 | €369 | €4 | -€364 | -98.8% |
| Financial charges | 65/66B | €5,824 | €6,257 | +€433 | +7.4% |
| Recurring financial charges | 65 | €5,824 | €6,257 | +€433 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €36,670 | €15,828 | -€20,842 | -56.8% |
| Income taxes | 67/77 | €2,801 | €5,522 | +€2,721 | +97.2% |
| Profit (loss) for the period | 9904 | €33,870 | €10,307 | -€23,563 | -69.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,870 | €10,307 | -€23,563 | -69.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.