DECLA: 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.
DECLA
Largest movements
- Stocks and contracts +€203,000
new in 2025: €203,000
- Cash -€37,904
down €37,904 (-99.9%), from €37,930 to €26
mainly Stocks and contracts (-€203,000) and Net result for the year (-€20,827)
- Receivables within one year -€2,101
down €2,101 (-100.0%), from €2,101 to €0
of which Other amounts receivable: -€2,000
- Short-term financial debts +€150,000
new in 2025: €150,000
- Other debts +€34,878
up €34,878 (+84.2%), from €41,414 to €76,291
- Profit (loss) carried forward -€20,827
down €20,827 (-166.9%), from -€12,476 to -€33,303
- Gross operating margin -€21,193
down €21,193, from €14,681 to -€6,513
- Other operating charges +€7,275
up €7,275 (+407.4%), from €1,786 to €9,060
- Financial charges +€3,521
up €3,521 (+203.2%), from €1,733 to €5,254
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 | €40,142 | €203,026 | +€162,884 | +405.8% |
| Current assets | 29/58 | €40,142 | €203,026 | +€162,884 | +405.8% |
| Stocks and contracts in progress | 3 | - | €203,000 | +€203,000 | |
| Stocks | 30/36 | - | €203,000 | +€203,000 | |
| Amounts receivable within one year | 40/41 | €2,101 | €0 | -€2,101 | -100.0% |
| Trade receivables | 40 | €101 | - | -€101 | |
| Other amounts receivable | 41 | €2,000 | €0 | -€2,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €37,930 | €26 | -€37,904 | -99.9% |
| Deferred charges and accrued income | 490/1 | €111 | €0 | -€111 | -100.0% |
| Total equity and liabilities | 10/49 | €40,142 | €203,026 | +€162,884 | +405.8% |
| Equity | 10/15 | -€2,476 | -€23,303 | -€20,827 | -841.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,476 | -€33,303 | -€20,827 | -166.9% |
| Amounts payable | 17/49 | €42,618 | €226,329 | +€183,711 | +431.1% |
| Amounts payable within one year | 42/48 | €42,618 | €226,329 | +€183,711 | +431.1% |
| Financial debts | 43 | - | €150,000 | +€150,000 | |
| Credit institutions | 430/8 | - | €150,000 | +€150,000 | |
| Taxes, remuneration and social security | 45 | €1,204 | €37 | -€1,166 | -96.9% |
| Taxes | 450/3 | €1,204 | €37 | -€1,166 | -96.9% |
| Other amounts payable | 47/48 | €41,414 | €76,291 | +€34,878 | +84.2% |
| Non-recurring operating income | 76A | €17,042 | €0 | -€17,042 | -100.0% |
| Other operating charges | 640/8 | €1,786 | €9,060 | +€7,275 | +407.4% |
| Non-recurring operating charges | 66A | €18,372 | €0 | -€18,372 | -100.0% |
| Gross operating margin | 9900 | €14,681 | -€6,513 | -€21,193 | |
| Operating profit (loss) | 9901 | -€5,477 | -€15,573 | -€10,095 | -184.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,733 | €5,254 | +€3,521 | +203.2% |
| Recurring financial charges | 65 | €1,733 | €5,254 | +€3,521 | +203.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,211 | -€20,827 | -€13,616 | -188.8% |
| Profit (loss) for the period | 9904 | -€7,211 | -€20,827 | -€13,616 | -188.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,211 | -€20,827 | -€13,616 | -188.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.