DECLE & CO: 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.
DECLE & CO
Largest movements
- Tangible fixed assets -€5,462
down €5,462 (-19.8%), from €27,611 to €22,148
of which Furniture and vehicles: -€8,094
- Receivables within one year +€3,078
up €3,078 (+111.7%), from €2,756 to €5,834
- Debts after one year -€7,340
down €7,340 (-51.5%), from €14,267 to €6,926
- Reserves +€5,603
up €5,603 (+4.2%), from €133,588 to €139,191
- Depreciation +€605
up €605 (+7.0%), from €8,606 to €9,211
- Gross operating margin -€508
down €508 (-3.2%), from €16,041 to €15,534
- Financial income +€367
up €367 (+16.7%), from €2,203 to €2,570
- Financial charges -€251
down €251 (-22.4%), from €1,121 to €869
- Taxes -€198
down €198 (-10.5%), from €1,889 to €1,691
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 | €168,217 | €166,546 | -€1,670 | -1.0% |
| Fixed assets | 21/28 | €27,611 | €22,148 | -€5,462 | -19.8% |
| Tangible fixed assets | 22/27 | €27,611 | €22,148 | -€5,462 | -19.8% |
| Plant, machinery and equipment | 23 | €3,203 | €5,835 | +€2,632 | +82.2% |
| Furniture and vehicles | 24 | €24,408 | €16,313 | -€8,094 | -33.2% |
| Current assets | 29/58 | €140,606 | €144,398 | +€3,792 | +2.7% |
| Amounts receivable within one year | 40/41 | €2,756 | €5,834 | +€3,078 | +111.7% |
| Other amounts receivable | 41 | €2,756 | €5,834 | +€3,078 | +111.7% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,012 | €36,631 | +€619 | +1.7% |
| Deferred charges and accrued income | 490/1 | €1,839 | €1,933 | +€95 | +5.1% |
| Total equity and liabilities | 10/49 | €168,217 | €166,546 | -€1,670 | -1.0% |
| Equity | 10/15 | €139,788 | €145,391 | +€5,603 | +4.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €133,588 | €139,191 | +€5,603 | +4.2% |
| Distributable reserves | 133 | €133,588 | €139,191 | +€5,603 | +4.2% |
| Amounts payable | 17/49 | €28,429 | €21,156 | -€7,273 | -25.6% |
| Amounts payable after more than one year | 17 | €14,267 | €6,926 | -€7,340 | -51.5% |
| Financial debts | 170/4 | €14,267 | €6,926 | -€7,340 | -51.5% |
| Amounts payable within one year | 42/48 | €14,162 | €14,229 | +€67 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €7,121 | €7,340 | +€219 | +3.1% |
| Trade debts | 44 | €2,650 | €2,320 | -€330 | -12.5% |
| Suppliers | 440/4 | €2,650 | €2,320 | -€330 | -12.5% |
| Taxes, remuneration and social security | 45 | €3,786 | €4,255 | +€469 | +12.4% |
| Taxes | 450/3 | €3,786 | €4,255 | +€469 | +12.4% |
| Other amounts payable | 47/48 | €605 | €314 | -€291 | -48.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,606 | €9,211 | +€605 | +7.0% |
| Other operating charges | 640/8 | €773 | €729 | -€44 | -5.6% |
| Gross operating margin | 9900 | €16,041 | €15,534 | -€508 | -3.2% |
| Operating profit (loss) | 9901 | €6,663 | €5,594 | -€1,069 | -16.0% |
| Financial income | 75/76B | €2,203 | €2,570 | +€367 | +16.7% |
| Recurring financial income | 75 | €2,203 | €2,570 | +€367 | +16.7% |
| Financial charges | 65/66B | €1,121 | €869 | -€251 | -22.4% |
| Recurring financial charges | 65 | €1,121 | €869 | -€251 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €7,745 | €7,294 | -€451 | -5.8% |
| Income taxes | 67/77 | €1,889 | €1,691 | -€198 | -10.5% |
| Profit (loss) for the period | 9904 | €5,856 | €5,603 | -€253 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,856 | €5,603 | -€253 | -4.3% |
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.