DECKER LAW: what changed
Two fiscal 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.
DECKER LAW
Largest movements
- Cash -€2,533
down €2,533 (-46.6%), from €5,438 to €2,904
mainly Net result for the year (-€8,436) and Tax, wage and social debts (-€132)
- Receivables within one year -€1,232
down €1,232 (-67.9%), from €1,815 to €583
of which Trade receivables: -€1,815
- Tangible fixed assets -€950
down €950 (-46.8%), from €2,032 to €1,082
- Deferred charges and accrued income -€574
down €574 (-93.1%), from €616 to €42
- Profit (loss) carried forward -€8,436
down €8,436 (-73.6%), from -€11,456 to -€19,892
- Other debts +€1,980
up €1,980 (+12.8%), from €15,416 to €17,396
- Trade debts +€1,299
up €1,299 (+192.1%), from €676 to €1,976
- Tax, wage and social debts -€132
down €132 (-50.0%), from €264 to €132
- Gross operating margin +€3,966
up €3,966 (+40.2%), from -€9,858 to -€5,892
- Other operating charges +€771
up €771 (+145.6%), from €529 to €1,300
- Taxes +€132
new in 2025: €132
- Depreciation +€132
up €132 (+16.1%), from €819 to €950
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 | €9,900 | €4,611 | -€5,289 | -53.4% |
| Fixed assets | 21/28 | €2,032 | €1,082 | -€950 | -46.8% |
| Tangible fixed assets | 22/27 | €2,032 | €1,082 | -€950 | -46.8% |
| Plant, machinery and equipment | 23 | €2,032 | €1,082 | -€950 | -46.8% |
| Current assets | 29/58 | €7,869 | €3,530 | -€4,339 | -55.1% |
| Amounts receivable within one year | 40/41 | €1,815 | €583 | -€1,232 | -67.9% |
| Trade receivables | 40 | €1,815 | - | -€1,815 | |
| Other amounts receivable | 41 | - | €583 | +€583 | |
| Cash at bank and in hand | 54/58 | €5,438 | €2,904 | -€2,533 | -46.6% |
| Deferred charges and accrued income | 490/1 | €616 | €42 | -€574 | -93.1% |
| Total equity and liabilities | 10/49 | €9,900 | €4,611 | -€5,289 | -53.4% |
| Equity | 10/15 | -€6,456 | -€14,892 | -€8,436 | -130.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,456 | -€19,892 | -€8,436 | -73.6% |
| Amounts payable | 17/49 | €16,357 | €19,504 | +€3,147 | +19.2% |
| Amounts payable within one year | 42/48 | €16,357 | €19,504 | +€3,147 | +19.2% |
| Trade debts | 44 | €676 | €1,976 | +€1,299 | +192.1% |
| Suppliers | 440/4 | €676 | €1,976 | +€1,299 | +192.1% |
| Taxes, remuneration and social security | 45 | €264 | €132 | -€132 | -50.0% |
| Taxes | 450/3 | €264 | €132 | -€132 | -50.0% |
| Other amounts payable | 47/48 | €15,416 | €17,396 | +€1,980 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €819 | €950 | +€132 | +16.1% |
| Other operating charges | 640/8 | €529 | €1,300 | +€771 | +145.6% |
| Gross operating margin | 9900 | -€9,858 | -€5,892 | +€3,966 | +40.2% |
| Operating profit (loss) | 9901 | -€11,206 | -€8,141 | +€3,064 | +27.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €251 | €162 | -€88 | -35.2% |
| Recurring financial charges | 65 | €251 | €162 | -€88 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,456 | -€8,304 | +€3,153 | +27.5% |
| Income taxes | 67/77 | - | €132 | +€132 | |
| Profit (loss) for the period | 9904 | -€11,456 | -€8,436 | +€3,021 | +26.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,456 | -€8,436 | +€3,021 | +26.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.