Decibel Construct: 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.
Decibel Construct
Largest movements
- Receivables within one year +€109,333
up €109,333 (+434.1%), from €25,188 to €134,520
of which Trade receivables: +€108,246
- Cash +€15,208
up €15,208 (+2597.4%), from €586 to €15,794
mainly Trade debts (+€104,890) and Net result for the year (+€12,917)
- Tangible fixed assets +€2,182
new in 2025: €2,182
- Trade debts +€104,890
up €104,890 (+3339.6%), from €3,141 to €108,031
- Profit (loss) carried forward +€12,917
up €12,917 (+90.5%), from €14,272 to €27,189
- Tax, wage and social debts +€6,149
up €6,149 (+2049.6%), from €300 to €6,449
of which Taxes: +€6,449
- Other debts +€2,811
new in 2025: €2,811
- Gross operating margin +€39,088
up €39,088, from -€1,009 to €38,079
- Other operating charges +€16,847
up €16,847 (+29047.0%), from €58 to €16,905
- Taxes +€6,449
new in 2025: €6,449
- Depreciation +€1,611
new in 2025: €1,611
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 | €25,773 | €152,540 | +€126,767 | +491.9% |
| Fixed assets | 21/28 | - | €2,226 | +€2,226 | |
| Tangible fixed assets | 22/27 | - | €2,182 | +€2,182 | |
| Furniture and vehicles | 24 | - | €2,182 | +€2,182 | |
| Financial fixed assets | 28 | - | €44 | +€44 | |
| Current assets | 29/58 | €25,773 | €150,314 | +€124,541 | +483.2% |
| Amounts receivable within one year | 40/41 | €25,188 | €134,520 | +€109,333 | +434.1% |
| Trade receivables | 40 | €24,793 | €133,039 | +€108,246 | +436.6% |
| Other amounts receivable | 41 | €395 | €1,482 | +€1,087 | +275.4% |
| Cash at bank and in hand | 54/58 | €586 | €15,794 | +€15,208 | +2597.4% |
| Total equity and liabilities | 10/49 | €25,773 | €152,540 | +€126,767 | +491.9% |
| Equity | 10/15 | €22,332 | €35,249 | +€12,917 | +57.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,272 | €27,189 | +€12,917 | +90.5% |
| Amounts payable | 17/49 | €3,441 | €117,291 | +€113,850 | +3308.8% |
| Amounts payable within one year | 42/48 | €3,441 | €117,291 | +€113,850 | +3308.8% |
| Trade debts | 44 | €3,141 | €108,031 | +€104,890 | +3339.6% |
| Suppliers | 440/4 | €3,141 | €108,031 | +€104,890 | +3339.6% |
| Taxes, remuneration and social security | 45 | €300 | €6,449 | +€6,149 | +2049.6% |
| Taxes | 450/3 | - | €6,449 | +€6,449 | |
| Remuneration and social security | 454/9 | €300 | - | -€300 | |
| Other amounts payable | 47/48 | - | €2,811 | +€2,811 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,611 | +€1,611 | |
| Other operating charges | 640/8 | €58 | €16,905 | +€16,847 | +29047.0% |
| Non-recurring operating charges | 66A | €4,990 | - | -€4,990 | |
| Gross operating margin | 9900 | -€1,009 | €38,079 | +€39,088 | |
| Operating profit (loss) | 9901 | -€6,057 | €19,564 | +€25,620 | |
| Financial income | 75/76B | €25 | €0 | -€24 | -99.6% |
| Recurring financial income | 75 | €25 | €0 | -€24 | -99.6% |
| Financial charges | 65/66B | €175 | €198 | +€23 | +13.2% |
| Recurring financial charges | 65 | €175 | €198 | +€23 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,207 | €19,366 | +€25,573 | |
| Income taxes | 67/77 | - | €6,449 | +€6,449 | |
| Profit (loss) for the period | 9904 | -€6,207 | €12,917 | +€19,124 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,207 | €12,917 | +€19,124 |
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 11 October 2026 via checked.be.