DECISIVE SYSTEM: 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.
DECISIVE SYSTEM
Largest movements
- Cash +€153,454
up €153,454 (+1,487%), from €10,318 to €163,772
mainly Current investments (+€100,810) and Net result for the year (+€93,440)
- Current investments -€100,810
down €100,810 (-100%), from €100,810 to €0
- Receivables within one year -€19,694
down €19,694 (-86.1%), from €22,883 to €3,190
of which Trade receivables: -€14,819
- Tangible fixed assets -€5,565
down €5,565 (-34.4%), from €16,186 to €10,621
of which Furniture and vehicles: -€5,143
- Reserves +€58,271
up €58,271 (+69.4%), from €83,989 to €142,260
of which Distributable reserves: +€58,271
- Other debts -€41,653
down €41,653 (-86.7%), from €48,060 to €6,408
- Tax, wage and social debts +€16,650
up €16,650 (+628%), from €2,651 to €19,301
- Trade debts -€6,439
down €6,439 (-72.9%), from €8,832 to €2,393
- Financial income +€50,781
up €50,781 (+5,352%), from €949 to €51,730
- Gross operating margin +€31,521
up €31,521 (+45.4%), from €69,411 to €100,932
- Taxes +€28,994
up €28,994 (+168%), from €17,302 to €46,296
- Financial charges -€3,696
down €3,696 (-68.4%), from €5,404 to €1,708
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 | €155,931 | €182,949 | +€27,018 | +17.3% |
| Fixed assets | 21/28 | €17,156 | €11,591 | -€5,565 | -32.4% |
| Tangible fixed assets | 22/27 | €16,186 | €10,621 | -€5,565 | -34.4% |
| Furniture and vehicles | 24 | €15,375 | €10,233 | -€5,143 | -33.4% |
| Other tangible fixed assets | 26 | €810 | €388 | -€422 | -52.1% |
| Financial fixed assets | 28 | €970 | €970 | = | 0.0% |
| Current assets | 29/58 | €138,775 | €171,358 | +€32,583 | +23.5% |
| Amounts receivable within one year | 40/41 | €22,883 | €3,190 | -€19,694 | -86.1% |
| Trade receivables | 40 | €14,819 | €0 | -€14,819 | -100% |
| Other amounts receivable | 41 | €8,065 | €3,190 | -€4,875 | -60.5% |
| Current investments | 50/53 | €100,810 | €0 | -€100,810 | -100% |
| Cash at bank and in hand | 54/58 | €10,318 | €163,772 | +€153,454 | +1,487% |
| Deferred charges and accrued income | 490/1 | €4,763 | €4,396 | -€367 | -7.7% |
| Total equity and liabilities | 10/49 | €155,931 | €182,949 | +€27,018 | +17.3% |
| Equity | 10/15 | €96,389 | €154,660 | +€58,271 | +60.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €83,989 | €142,260 | +€58,271 | +69.4% |
| Non-distributable reserves | 130/1 | €1,123 | €1,123 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,123 | €1,123 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,164 | €15,164 | = | 0.0% |
| Distributable reserves | 133 | €67,702 | €125,973 | +€58,271 | +86.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €59,542 | €28,289 | -€31,253 | -52.5% |
| Amounts payable within one year | 42/48 | €59,542 | €28,289 | -€31,253 | -52.5% |
| Financial debts | 43 | - | €188 | +€188 | |
| Credit institutions | 430/8 | - | €188 | +€188 | |
| Trade debts | 44 | €8,832 | €2,393 | -€6,439 | -72.9% |
| Suppliers | 440/4 | €8,832 | €2,393 | -€6,439 | -72.9% |
| Taxes, remuneration and social security | 45 | €2,651 | €19,301 | +€16,650 | +628% |
| Taxes | 450/3 | €2,651 | €19,301 | +€16,650 | +628% |
| Other amounts payable | 47/48 | €48,060 | €6,408 | -€41,653 | -86.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,383 | €9,912 | +€529 | +5.6% |
| Other operating charges | 640/8 | €1,263 | €1,035 | -€228 | -18.1% |
| Non-recurring operating charges | 66A | - | €271 | +€271 | |
| Gross operating margin | 9900 | €69,411 | €100,932 | +€31,521 | +45.4% |
| Operating profit (loss) | 9901 | €58,765 | €89,714 | +€30,949 | +52.7% |
| Financial income | 75/76B | €949 | €51,730 | +€50,781 | +5,352% |
| Recurring financial income | 75 | €949 | €51,730 | +€50,781 | +5,352% |
| Financial charges | 65/66B | €5,404 | €1,708 | -€3,696 | -68.4% |
| Recurring financial charges | 65 | €5,404 | €1,708 | -€3,696 | -68.4% |
| Profit (loss) for the period before taxes | 9903 | €54,310 | €139,736 | +€85,426 | +157% |
| Income taxes | 67/77 | €17,302 | €46,296 | +€28,994 | +168% |
| Profit (loss) for the period | 9904 | €37,008 | €93,440 | +€56,432 | +152% |
| Profit (loss) for the period to be appropriated | 9905 | €37,008 | €93,440 | +€56,432 | +152% |
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.