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
- Tangible fixed assets +€2,739
up €2,739 (+16.7%), from €16,427 to €19,166
of which Plant, machinery and equipment: +€3,664
- Cash +€1,056
up €1,056 (+3.6%), from €29,465 to €30,521
mainly Depreciation (+€5,937) and Net result for the year (+€3,604)
- Reserves +€3,604
up €3,604 (+26.5%), from €13,588 to €17,192
of which Distributable reserves: +€3,604
- Tax, wage and social debts +€526
up €526 (+465.8%), from €113 to €639
- Gross operating margin +€10,033
up €10,033 (+2537.9%), from €395 to €10,429
- Depreciation -€1,297
down €1,297 (-17.9%), from €7,234 to €5,937
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 | €48,289 | €52,568 | +€4,278 | +8.9% |
| Fixed assets | 21/28 | €16,427 | €19,166 | +€2,739 | +16.7% |
| Tangible fixed assets | 22/27 | €16,427 | €19,166 | +€2,739 | +16.7% |
| Land and buildings | 22 | €8,926 | €6,352 | -€2,574 | -28.8% |
| Plant, machinery and equipment | 23 | €6,876 | €10,540 | +€3,664 | +53.3% |
| Furniture and vehicles | 24 | €625 | €2,274 | +€1,648 | +263.7% |
| Current assets | 29/58 | €31,862 | €33,402 | +€1,540 | +4.8% |
| Amounts receivable within one year | 40/41 | €2,397 | €2,881 | +€484 | +20.2% |
| Trade receivables | 40 | €1,280 | €1,752 | +€472 | +36.9% |
| Other amounts receivable | 41 | €1,116 | €1,129 | +€12 | +1.1% |
| Cash at bank and in hand | 54/58 | €29,465 | €30,521 | +€1,056 | +3.6% |
| Total equity and liabilities | 10/49 | €48,289 | €52,568 | +€4,278 | +8.9% |
| Equity | 10/15 | €32,188 | €35,792 | +€3,604 | +11.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,588 | €17,192 | +€3,604 | +26.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €11,728 | €15,332 | +€3,604 | +30.7% |
| Amounts payable | 17/49 | €16,101 | €16,775 | +€674 | +4.2% |
| Amounts payable within one year | 42/48 | €16,101 | €16,775 | +€674 | +4.2% |
| Trade debts | 44 | €250 | €0 | -€250 | -100.0% |
| Suppliers | 440/4 | €250 | €0 | -€250 | -100.0% |
| Taxes, remuneration and social security | 45 | €113 | €639 | +€526 | +465.8% |
| Taxes | 450/3 | €113 | €639 | +€526 | +465.8% |
| Other amounts payable | 47/48 | €15,738 | €16,136 | +€398 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,234 | €5,937 | -€1,297 | -17.9% |
| Other operating charges | 640/8 | €889 | €921 | +€32 | +3.6% |
| Gross operating margin | 9900 | €395 | €10,429 | +€10,033 | +2537.9% |
| Operating profit (loss) | 9901 | -€7,728 | €3,571 | +€11,299 | |
| Financial income | 75/76B | €126 | €166 | +€41 | +32.5% |
| Recurring financial income | 75 | €126 | €166 | +€41 | +32.5% |
| Financial charges | 65/66B | €178 | €133 | -€45 | -25.4% |
| Recurring financial charges | 65 | €178 | €133 | -€45 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,781 | €3,604 | +€11,385 | |
| Profit (loss) for the period | 9904 | -€7,781 | €3,604 | +€11,385 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,781 | €3,604 | +€11,385 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.