DECISIA: 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.
DECISIA
Largest movements
- Receivables within one year +€301,422
up €301,422 (+110%), from €274,051 to €575,473
of which Trade receivables: +€279,305
- Cash +€228,106
up €228,106 (+183%), from €124,944 to €353,050
mainly Trade debts (+€633,663) and Net result for the year (+€50,951)
- Stocks and contracts +€130,000
new in 2025: €130,000
- Trade debts +€633,663
up €633,663 (+1,378%), from €45,997 to €679,660
- Profit (loss) carried forward +€50,967
up €50,967 (+82.2%), from €62,019 to €112,987
- Debts after one year -€40,272
down €40,272 (-33.1%), from €121,815 to €81,544
- Tax, wage and social debts +€17,975
up €17,975 (+103%), from €17,371 to €35,346
of which Taxes: +€21,000
- Gross operating margin +€48,060
up €48,060 (+49.9%), from €96,302 to €144,362
- Taxes +€17,497
up €17,497 (+515%), from €3,400 to €20,897
- Staff costs +€6,336
up €6,336 (+12.3%), from €51,443 to €57,779
- Financial income +€4,660
up €4,660 (+161%), from €2,902 to €7,562
- Financial charges -€3,837
down €3,837 (-16.4%), from €23,455 to €19,618
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 | €404,229 | €1,062,642 | +€658,413 | +163% |
| Fixed assets | 21/28 | €4,334 | €3,260 | -€1,074 | -24.8% |
| Intangible fixed assets | 21 | €1,729 | €934 | -€795 | -46.0% |
| Tangible fixed assets | 22/27 | €2,225 | €1,946 | -€279 | -12.5% |
| Plant, machinery and equipment | 23 | €2,225 | €1,946 | -€279 | -12.5% |
| Financial fixed assets | 28 | €379 | €379 | = | 0.0% |
| Current assets | 29/58 | €399,895 | €1,059,382 | +€659,487 | +165% |
| Stocks and contracts in progress | 3 | - | €130,000 | +€130,000 | |
| Stocks | 30/36 | - | €130,000 | +€130,000 | |
| Amounts receivable within one year | 40/41 | €274,051 | €575,473 | +€301,422 | +110% |
| Trade receivables | 40 | €261,571 | €540,877 | +€279,305 | +107% |
| Other amounts receivable | 41 | €12,480 | €34,597 | +€22,117 | +177% |
| Cash at bank and in hand | 54/58 | €124,944 | €353,050 | +€228,106 | +183% |
| Deferred charges and accrued income | 490/1 | €900 | €859 | -€41 | -4.5% |
| Total equity and liabilities | 10/49 | €404,229 | €1,062,642 | +€658,413 | +163% |
| Equity | 10/15 | €82,460 | €133,427 | +€50,967 | +61.8% |
| Contributions | 10/11 | €18,581 | €18,581 | = | 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 | €62,019 | €112,987 | +€50,967 | +82.2% |
| Amounts payable | 17/49 | €321,769 | €929,215 | +€607,446 | +189% |
| Amounts payable after more than one year | 17 | €121,815 | €81,544 | -€40,272 | -33.1% |
| Financial debts | 170/4 | €121,815 | €81,544 | -€40,272 | -33.1% |
| Amounts payable within one year | 42/48 | €199,954 | €847,671 | +€647,717 | +324% |
| Current portion of amounts payable after more than one year | 42 | €37,557 | €40,272 | +€2,715 | +7.2% |
| Financial debts | 43 | - | €162 | +€162 | |
| Credit institutions | 430/8 | - | €162 | +€162 | |
| Trade debts | 44 | €45,997 | €679,660 | +€633,663 | +1,378% |
| Suppliers | 440/4 | €45,997 | €679,660 | +€633,663 | +1,378% |
| Taxes, remuneration and social security | 45 | €17,371 | €35,346 | +€17,975 | +103% |
| Taxes | 450/3 | - | €21,000 | +€21,000 | |
| Remuneration and social security | 454/9 | €17,371 | €14,346 | -€3,025 | -17.4% |
| Other amounts payable | 47/48 | €99,029 | €92,232 | -€6,798 | -6.9% |
| Remuneration, social security and pensions | 62 | €51,443 | €57,779 | +€6,336 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,048 | €2,262 | +€214 | +10.5% |
| Other operating charges | 640/8 | €3,254 | €416 | -€2,839 | -87.2% |
| Gross operating margin | 9900 | €96,302 | €144,362 | +€48,060 | +49.9% |
| Operating profit (loss) | 9901 | €39,557 | €83,905 | +€44,348 | +112% |
| Financial income | 75/76B | €2,902 | €7,562 | +€4,660 | +161% |
| Recurring financial income | 75 | €2,902 | €7,562 | +€4,660 | +161% |
| Financial charges | 65/66B | €23,455 | €19,618 | -€3,837 | -16.4% |
| Recurring financial charges | 65 | €23,455 | €19,618 | -€3,837 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €19,004 | €71,849 | +€52,845 | +278% |
| Income taxes | 67/77 | €3,400 | €20,897 | +€17,497 | +515% |
| Profit (loss) for the period | 9904 | €15,604 | €50,951 | +€35,348 | +227% |
| Profit (loss) for the period to be appropriated | 9905 | €15,604 | €50,951 | +€35,348 | +227% |
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 25 October 2026 via checked.be.