Decime: 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.
Decime
Largest movements
- Cash +€29,002
up €29,002 (+186.5%), from €15,550 to €44,553
mainly Net result for the year (+€73,569) and Depreciation (+€20,903)
- Tangible fixed assets -€6,511
down €6,511 (-2.7%), from €243,341 to €236,830
of which Furniture and vehicles: -€14,296
- Receivables within one year -€6,438
down €6,438 (-8.3%), from €77,916 to €71,477
- Reserves +€59,479
up €59,479 (+33.9%), from €175,291 to €234,770
of which Distributable reserves: +€59,479
- Debts after one year -€16,973
down €16,973 (-20.7%), from €82,160 to €65,186
- Current portion of long-term debt -€13,590
down €13,590 (-44.0%), from €30,884 to €17,294
- Other debts -€8,337
down €8,337 (-36.9%), from €22,594 to €14,257
- Gross operating margin +€20,191
up €20,191 (+17.4%), from €116,177 to €136,368
- Taxes +€6,687
up €6,687 (+22.1%), from €30,323 to €37,011
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 | €337,281 | €353,335 | +€16,053 | +4.8% |
| Fixed assets | 21/28 | €243,341 | €236,830 | -€6,511 | -2.7% |
| Tangible fixed assets | 22/27 | €243,341 | €236,830 | -€6,511 | -2.7% |
| Land and buildings | 22 | €219,697 | €216,667 | -€3,030 | -1.4% |
| Plant, machinery and equipment | 23 | €4,776 | €12,511 | +€7,736 | +162.0% |
| Furniture and vehicles | 24 | €15,924 | €1,628 | -€14,296 | -89.8% |
| Other tangible fixed assets | 26 | €2,944 | €6,024 | +€3,080 | +104.6% |
| Current assets | 29/58 | €93,941 | €116,505 | +€22,564 | +24.0% |
| Amounts receivable within one year | 40/41 | €77,916 | €71,477 | -€6,438 | -8.3% |
| Trade receivables | 40 | €77,916 | €71,477 | -€6,438 | -8.3% |
| Cash at bank and in hand | 54/58 | €15,550 | €44,553 | +€29,002 | +186.5% |
| Deferred charges and accrued income | 490/1 | €475 | €475 | = | 0.0% |
| Total equity and liabilities | 10/49 | €337,281 | €353,335 | +€16,053 | +4.8% |
| Equity | 10/15 | €193,891 | €253,370 | +€59,479 | +30.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €175,291 | €234,770 | +€59,479 | +33.9% |
| Tax-exempt reserves | 132 | €8,912 | €8,912 | = | 0.0% |
| Distributable reserves | 133 | €166,380 | €225,859 | +€59,479 | +35.7% |
| Amounts payable | 17/49 | €143,390 | €99,965 | -€43,425 | -30.3% |
| Amounts payable after more than one year | 17 | €82,160 | €65,186 | -€16,973 | -20.7% |
| Financial debts | 170/4 | €82,160 | €65,186 | -€16,973 | -20.7% |
| Amounts payable within one year | 42/48 | €61,230 | €34,778 | -€26,452 | -43.2% |
| Current portion of amounts payable after more than one year | 42 | €30,884 | €17,294 | -€13,590 | -44.0% |
| Trade debts | 44 | €1,929 | €464 | -€1,465 | -75.9% |
| Suppliers | 440/4 | €1,929 | €464 | -€1,465 | -75.9% |
| Taxes, remuneration and social security | 45 | €5,823 | €2,763 | -€3,060 | -52.6% |
| Taxes | 450/3 | €5,823 | €2,763 | -€3,060 | -52.6% |
| Other amounts payable | 47/48 | €22,594 | €14,257 | -€8,337 | -36.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,425 | €20,903 | +€479 | +2.3% |
| Other operating charges | 640/8 | €2,055 | €1,719 | -€337 | -16.4% |
| Gross operating margin | 9900 | €116,177 | €136,368 | +€20,191 | +17.4% |
| Operating profit (loss) | 9901 | €93,697 | €113,746 | +€20,049 | +21.4% |
| Financial income | 75/76B | €28 | - | -€28 | |
| Recurring financial income | 75 | €28 | - | -€28 | |
| Financial charges | 65/66B | €2,953 | €3,166 | +€213 | +7.2% |
| Recurring financial charges | 65 | €2,953 | €3,166 | +€213 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €90,772 | €110,580 | +€19,808 | +21.8% |
| Income taxes | 67/77 | €30,323 | €37,011 | +€6,687 | +22.1% |
| Profit (loss) for the period | 9904 | €60,448 | €73,569 | +€13,121 | +21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €60,448 | €73,569 | +€13,121 | +21.7% |
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 9 October 2026 via checked.be.