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
- Receivables within one year -€64,679
down €64,679 (-28.8%), from €224,268 to €159,589
of which Trade receivables: -€75,712
- Deferred charges and accrued income +€17,859
up €17,859 (+368.0%), from €4,853 to €22,712
- Cash -€6,806
down €6,806 (-94.9%), from €7,173 to €367
mainly Provisions (-€30,000) and Deferred charges and accrued income (-€17,859)
- Provisions -€30,000
no longer reported in 2025 (was €30,000)
- Trade debts -€17,112
down €17,112 (-29.4%), from €58,182 to €41,070
- Tax, wage and social debts -€6,660
down €6,660 (-30.3%), from €21,951 to €15,290
of which Taxes: -€6,874
- Profit (loss) carried forward +€6,495
up €6,495 (+5.8%), from €112,018 to €118,513
- Accrued charges and deferred income -€2,510
down €2,510 (-94.0%), from €2,669 to €160
- Gross operating margin -€36,128
down €36,128, from €33,657 to -€2,471
- Provisions -€16,000
new in 2025: -€16,000
- Staff costs -€14,679
down €14,679 (-99.7%), from €14,725 to €46
- Other operating charges -€4,280
down €4,280 (-73.3%), from €5,840 to €1,560
- Taxes -€1,602
down €1,602 (-39.0%), from €4,110 to €2,508
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 | €242,258 | €190,847 | -€51,411 | -21.2% |
| Fixed assets | 21/28 | €5,965 | €8,180 | +€2,215 | +37.1% |
| Tangible fixed assets | 22/27 | €1,965 | €4,180 | +€2,215 | +112.7% |
| Plant, machinery and equipment | 23 | €1,827 | €4,180 | +€2,353 | +128.8% |
| Furniture and vehicles | 24 | €138 | - | -€138 | |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €236,294 | €182,667 | -€53,626 | -22.7% |
| Amounts receivable within one year | 40/41 | €224,268 | €159,589 | -€64,679 | -28.8% |
| Trade receivables | 40 | €204,620 | €128,908 | -€75,712 | -37.0% |
| Other amounts receivable | 41 | €19,648 | €30,681 | +€11,033 | +56.2% |
| Cash at bank and in hand | 54/58 | €7,173 | €367 | -€6,806 | -94.9% |
| Deferred charges and accrued income | 490/1 | €4,853 | €22,712 | +€17,859 | +368.0% |
| Total equity and liabilities | 10/49 | €242,258 | €190,847 | -€51,411 | -21.2% |
| Equity | 10/15 | €122,239 | €128,734 | +€6,495 | +5.3% |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Reserves | 13 | €2,784 | €2,784 | = | 0.0% |
| Distributable reserves | 133 | €2,784 | €2,784 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,018 | €118,513 | +€6,495 | +5.8% |
| Provisions and deferred taxes | 16 | €30,000 | - | -€30,000 | |
| Provisions for liabilities and charges | 160/5 | €30,000 | - | -€30,000 | |
| Environmental obligations | 163 | €30,000 | - | -€30,000 | |
| Amounts payable | 17/49 | €90,019 | €62,113 | -€27,906 | -31.0% |
| Amounts payable within one year | 42/48 | €87,350 | €61,953 | -€25,397 | -29.1% |
| Trade debts | 44 | €58,182 | €41,070 | -€17,112 | -29.4% |
| Suppliers | 440/4 | €58,182 | €41,070 | -€17,112 | -29.4% |
| Taxes, remuneration and social security | 45 | €21,951 | €15,290 | -€6,660 | -30.3% |
| Taxes | 450/3 | €18,164 | €11,290 | -€6,874 | -37.8% |
| Remuneration and social security | 454/9 | €3,787 | €4,000 | +€213 | +5.6% |
| Other amounts payable | 47/48 | €7,218 | €5,594 | -€1,624 | -22.5% |
| Accrued charges and deferred income | 492/3 | €2,669 | €160 | -€2,510 | -94.0% |
| Remuneration, social security and pensions | 62 | €14,725 | €46 | -€14,679 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €647 | €1,275 | +€628 | +97.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€16,000 | -€16,000 | |
| Other operating charges | 640/8 | €5,840 | €1,560 | -€4,280 | -73.3% |
| Gross operating margin | 9900 | €33,657 | -€2,471 | -€36,128 | |
| Operating profit (loss) | 9901 | €12,445 | €10,648 | -€1,797 | -14.4% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,266 | €1,645 | +€379 | +29.9% |
| Recurring financial charges | 65 | €1,266 | €1,645 | +€379 | +29.9% |
| Profit (loss) for the period before taxes | 9903 | €11,181 | €9,003 | -€2,178 | -19.5% |
| Income taxes | 67/77 | €4,110 | €2,508 | -€1,602 | -39.0% |
| Profit (loss) for the period | 9904 | €7,071 | €6,495 | -€576 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,071 | €6,495 | -€576 | -8.1% |
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 3 October 2026 via checked.be.