DECIMA BELGIQUE: 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.
DECIMA BELGIQUE
Largest movements
- Receivables within one year +€70,446
up €70,446 (+34.3%), from €205,425 to €275,871
of which Trade receivables: +€58,012
- Cash -€40,508
down €40,508 (-74.7%), from €54,263 to €13,754
mainly Receivables within one year (-€70,446) and Investment in fixed assets (net) (-€50,172)
- Tangible fixed assets +€22,414
up €22,414 (+81.4%), from €27,527 to €49,941
of which Furniture and vehicles: +€23,421
- Profit (loss) carried forward +€25,846
up €25,846 (+13.8%), from €187,759 to €213,605
- Trade debts +€14,246
up €14,246 (+1,393%), from €1,022 to €15,269
- Debts after one year +€13,261
up €13,261 (+53.6%), from €24,740 to €38,001
- Tax, wage and social debts -€8,896
down €8,896 (-16.5%), from €53,993 to €45,097
of which Taxes: -€10,516
- Current portion of long-term debt +€7,894
up €7,894 (+67.0%), from €11,780 to €19,674
- Gross operating margin -€18,221
down €18,221 (-21.4%), from €85,104 to €66,883
- Depreciation +€13,429
up €13,429 (+93.7%), from €14,329 to €27,758
- Other operating charges -€11,834
down €11,834 (-81.0%), from €14,609 to €2,775
- Taxes -€6,109
down €6,109 (-31.4%), from €19,481 to €13,372
- Financial income -€1,555
down €1,555 (-23.6%), from €6,585 to €5,031
of which Non-recurring financial income: -€1,585
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.
Derived cash bridge
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 | €288,854 | €341,206 | +€52,352 | +18.1% |
| Fixed assets | 21/28 | €29,167 | €51,581 | +€22,414 | +76.8% |
| Tangible fixed assets | 22/27 | €27,527 | €49,941 | +€22,414 | +81.4% |
| Plant, machinery and equipment | 23 | €11,867 | €10,861 | -€1,007 | -8.5% |
| Furniture and vehicles | 24 | €15,660 | €39,080 | +€23,421 | +150% |
| Financial fixed assets | 28 | €1,640 | €1,640 | = | 0.0% |
| Current assets | 29/58 | €259,687 | €289,625 | +€29,938 | +11.5% |
| Amounts receivable within one year | 40/41 | €205,425 | €275,871 | +€70,446 | +34.3% |
| Trade receivables | 40 | €82,136 | €140,148 | +€58,012 | +70.6% |
| Other amounts receivable | 41 | €123,289 | €135,723 | +€12,434 | +10.1% |
| Cash at bank and in hand | 54/58 | €54,263 | €13,754 | -€40,508 | -74.7% |
| Total equity and liabilities | 10/49 | €288,854 | €341,206 | +€52,352 | +18.1% |
| Equity | 10/15 | €197,319 | €223,165 | +€25,846 | +13.1% |
| Contributions | 10/11 | €7,700 | €7,700 | = | 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 | €187,759 | €213,605 | +€25,846 | +13.8% |
| Amounts payable | 17/49 | €91,535 | €118,040 | +€26,505 | +29.0% |
| Amounts payable after more than one year | 17 | €24,740 | €38,001 | +€13,261 | +53.6% |
| Financial debts | 170/4 | €24,740 | €38,001 | +€13,261 | +53.6% |
| Amounts payable within one year | 42/48 | €66,796 | €80,040 | +€13,244 | +19.8% |
| Current portion of amounts payable after more than one year | 42 | €11,780 | €19,674 | +€7,894 | +67.0% |
| Trade debts | 44 | €1,022 | €15,269 | +€14,246 | +1,393% |
| Suppliers | 440/4 | €1,022 | €15,269 | +€14,246 | +1,393% |
| Taxes, remuneration and social security | 45 | €53,993 | €45,097 | -€8,896 | -16.5% |
| Taxes | 450/3 | €33,776 | €23,260 | -€10,516 | -31.1% |
| Remuneration and social security | 454/9 | €20,217 | €21,837 | +€1,620 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,329 | €27,758 | +€13,429 | +93.7% |
| Other operating charges | 640/8 | €14,609 | €2,775 | -€11,834 | -81.0% |
| Gross operating margin | 9900 | €85,104 | €66,883 | -€18,221 | -21.4% |
| Operating profit (loss) | 9901 | €56,165 | €36,349 | -€19,816 | -35.3% |
| Financial income | 75/76B | €6,585 | €5,031 | -€1,555 | -23.6% |
| Recurring financial income | 75 | €0 | €31 | +€31 | +305,400% |
| Non-recurring financial income | 76B | €6,585 | €5,000 | -€1,585 | -24.1% |
| Financial charges | 65/66B | €2,239 | €2,162 | -€77 | -3.5% |
| Recurring financial charges | 65 | €2,239 | €2,162 | -€77 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €60,512 | €39,218 | -€21,294 | -35.2% |
| Income taxes | 67/77 | €19,481 | €13,372 | -€6,109 | -31.4% |
| Profit (loss) for the period | 9904 | €41,031 | €25,846 | -€15,185 | -37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,031 | €25,846 | -€15,185 | -37.0% |
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 19 October 2026 via checked.be.