DECIMALE: 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.
DECIMALE
Largest movements
- Cash -€54,431
down €54,431 (-83.5%), from €65,214 to €10,784
mainly Contributions, distributions and other (-€60,000) and Net result for the year (-€41,511)
- Receivables within one year -€36,142
down €36,142 (-96.7%), from €37,363 to €1,220
of which Trade receivables: -€36,897
- Tangible fixed assets -€11,074
down €11,074 (-56.9%), from €19,464 to €8,391
of which Plant, machinery and equipment: -€7,836
- Profit (loss) carried forward -€101,511
down €101,511, from €98,202 to -€3,308
- Gross operating margin -€84,165
down €84,165, from €53,320 to -€30,845
- Taxes -€12,237
down €12,237 (-98.7%), from €12,403 to €166
- Financial income +€960
up €960 (+194.2%), from €494 to €1,453
- Depreciation +€720
up €720 (+7.0%), from €10,354 to €11,074
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 | €123,103 | €21,456 | -€101,647 | -82.6% |
| Fixed assets | 21/28 | €19,464 | €8,391 | -€11,074 | -56.9% |
| Tangible fixed assets | 22/27 | €19,464 | €8,391 | -€11,074 | -56.9% |
| Plant, machinery and equipment | 23 | €10,548 | €2,711 | -€7,836 | -74.3% |
| Furniture and vehicles | 24 | €8,917 | €5,680 | -€3,237 | -36.3% |
| Current assets | 29/58 | €103,638 | €13,066 | -€90,573 | -87.4% |
| Amounts receivable within one year | 40/41 | €37,363 | €1,220 | -€36,142 | -96.7% |
| Trade receivables | 40 | €36,897 | €0 | -€36,897 | -100.0% |
| Other amounts receivable | 41 | €466 | €1,220 | +€754 | +161.9% |
| Cash at bank and in hand | 54/58 | €65,214 | €10,784 | -€54,431 | -83.5% |
| Deferred charges and accrued income | 490/1 | €1,061 | €1,061 | +€0 | 0.0% |
| Total equity and liabilities | 10/49 | €123,103 | €21,456 | -€101,647 | -82.6% |
| Equity | 10/15 | €118,607 | €17,097 | -€101,511 | -85.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,202 | -€3,308 | -€101,511 | |
| Amounts payable | 17/49 | €4,495 | €4,360 | -€136 | -3.0% |
| Amounts payable within one year | 42/48 | €4,495 | €4,360 | -€136 | -3.0% |
| Trade debts | 44 | €2,097 | €1,883 | -€214 | -10.2% |
| Suppliers | 440/4 | €2,097 | €1,883 | -€214 | -10.2% |
| Taxes, remuneration and social security | 45 | €2,290 | €2,369 | +€79 | +3.4% |
| Taxes | 450/3 | €2,290 | €2,369 | +€79 | +3.4% |
| Other amounts payable | 47/48 | €108 | €108 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,354 | €11,074 | +€720 | +7.0% |
| Other operating charges | 640/8 | €520 | €473 | -€48 | -9.2% |
| Gross operating margin | 9900 | €53,320 | -€30,845 | -€84,165 | |
| Operating profit (loss) | 9901 | €42,446 | -€42,391 | -€84,837 | |
| Financial income | 75/76B | €494 | €1,453 | +€960 | +194.2% |
| Recurring financial income | 75 | €494 | €1,453 | +€960 | +194.2% |
| Financial charges | 65/66B | €285 | €407 | +€121 | +42.4% |
| Recurring financial charges | 65 | €285 | €407 | +€121 | +42.4% |
| Profit (loss) for the period before taxes | 9903 | €42,654 | -€41,345 | -€83,999 | |
| Income taxes | 67/77 | €12,403 | €166 | -€12,237 | -98.7% |
| Profit (loss) for the period | 9904 | €30,251 | -€41,511 | -€71,762 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,251 | -€41,511 | -€71,762 |
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.