DECIBEL: 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.
DECIBEL
Largest movements
- Current investments +€45,000
new in 2025: €45,000
- Cash -€33,172
down €33,172 (-66.1%), from €50,154 to €16,982
mainly Current investments (-€45,000) and Other debts (-€2,732)
- Receivables within one year -€4,066
down €4,066 (-63.8%), from €6,376 to €2,310
of which Other amounts receivable: -€2,282
- Tangible fixed assets -€2,356
down €2,356 (-13.1%), from €17,983 to €15,627
of which Other tangible fixed assets: -€1,902
- Profit (loss) carried forward +€6,489
up €6,489 (+106.9%), from €6,072 to €12,561
- Current portion of long-term debt +€4,455
new in 2025: €4,455
- Other debts -€2,732
down €2,732 (-5.9%), from €46,271 to €43,539
- Tax, wage and social debts -€2,056
down €2,056 (-75.3%), from €2,732 to €676
- Gross operating margin +€9,826
up €9,826 (+599.1%), from €1,640 to €11,466
- Taxes +€2,059
new in 2025: €2,059
- Depreciation -€429
down €429 (-13.7%), from €3,131 to €2,702
- Financial income +€420
up €420 (+141.9%), from €296 to €716
- Financial charges -€194
down €194 (-80.2%), from €242 to €48
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 | €80,392 | €85,817 | +€5,425 | +6.7% |
| Fixed assets | 21/28 | €23,560 | €21,204 | -€2,356 | -10.0% |
| Tangible fixed assets | 22/27 | €17,983 | €15,627 | -€2,356 | -13.1% |
| Plant, machinery and equipment | 23 | €209 | - | -€209 | |
| Furniture and vehicles | 24 | €950 | €705 | -€245 | -25.8% |
| Other tangible fixed assets | 26 | €16,824 | €14,922 | -€1,902 | -11.3% |
| Financial fixed assets | 28 | €5,577 | €5,577 | = | 0.0% |
| Current assets | 29/58 | €56,832 | €64,613 | +€7,781 | +13.7% |
| Amounts receivable within one year | 40/41 | €6,376 | €2,310 | -€4,066 | -63.8% |
| Trade receivables | 40 | €2,632 | €848 | -€1,784 | -67.8% |
| Other amounts receivable | 41 | €3,744 | €1,462 | -€2,282 | -61.0% |
| Current investments | 50/53 | - | €45,000 | +€45,000 | |
| Cash at bank and in hand | 54/58 | €50,154 | €16,982 | -€33,172 | -66.1% |
| Deferred charges and accrued income | 490/1 | €302 | €321 | +€19 | +6.3% |
| Total equity and liabilities | 10/49 | €80,392 | €85,817 | +€5,425 | +6.7% |
| Equity | 10/15 | €24,973 | €31,462 | +€6,489 | +26.0% |
| Contributions | 10/11 | €8,366 | €8,366 | = | 0.0% |
| Capital | 10 | €8,366 | €8,366 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €10,226 | €10,226 | = | 0.0% |
| Reserves | 13 | €10,535 | €10,535 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €8,676 | €8,676 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,072 | €12,561 | +€6,489 | +106.9% |
| Amounts payable | 17/49 | €55,419 | €54,355 | -€1,064 | -1.9% |
| Amounts payable within one year | 42/48 | €54,073 | €52,888 | -€1,185 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | - | €4,455 | +€4,455 | |
| Trade debts | 44 | €5,070 | €4,218 | -€852 | -16.8% |
| Suppliers | 440/4 | €5,070 | €4,218 | -€852 | -16.8% |
| Taxes, remuneration and social security | 45 | €2,732 | €676 | -€2,056 | -75.3% |
| Taxes | 450/3 | €2,732 | €676 | -€2,056 | -75.3% |
| Other amounts payable | 47/48 | €46,271 | €43,539 | -€2,732 | -5.9% |
| Accrued charges and deferred income | 492/3 | €1,346 | €1,467 | +€121 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,131 | €2,702 | -€429 | -13.7% |
| Other operating charges | 640/8 | €822 | €885 | +€63 | +7.7% |
| Gross operating margin | 9900 | €1,640 | €11,466 | +€9,826 | +599.1% |
| Operating profit (loss) | 9901 | -€2,313 | €7,879 | +€10,192 | |
| Financial income | 75/76B | €296 | €716 | +€420 | +141.9% |
| Recurring financial income | 75 | €296 | €716 | +€420 | +141.9% |
| Financial charges | 65/66B | €242 | €48 | -€194 | -80.2% |
| Recurring financial charges | 65 | €242 | €48 | -€194 | -80.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,259 | €8,547 | +€10,806 | |
| Income taxes | 67/77 | - | €2,059 | +€2,059 | |
| Profit (loss) for the period | 9904 | -€2,259 | €6,488 | +€8,747 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,259 | €6,488 | +€8,747 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.