DECLEBO: 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.
DECLEBO
Largest movements
- Cash -€38,608
down €38,608 (-95.9%), from €40,243 to €1,634
mainly Other debts (-€26,217) and Investment in fixed assets (net) (-€21,639)
- Tangible fixed assets +€10,614
up €10,614 (+48.8%), from €21,747 to €32,361
of which Furniture and vehicles: +€12,811
- Receivables within one year +€2,845
up €2,845 (+4.0%), from €71,289 to €74,134
of which Trade receivables: +€24,869
- Deferred charges and accrued income +€2,257
up €2,257 (+1299.4%), from €174 to €2,430
- Other debts -€26,217
down €26,217 (-100.0%), from €26,217 to €0
- Trade debts +€13,793
up €13,793 (+50.6%), from €27,240 to €41,034
- Tax, wage and social debts -€9,703
down €9,703 (-91.2%), from €10,644 to €941
of which Taxes: -€9,703
- Short-term financial debts +€1,582
up €1,582 (+146.3%), from €1,081 to €2,663
- Reserves -€1,356
down €1,356 (-2.7%), from €49,559 to €48,203
of which Distributable reserves: -€1,356
- Gross operating margin -€32,665
down €32,665 (-65.9%), from €49,575 to €16,910
- Taxes -€8,693
down €8,693 (-81.8%), from €10,633 to €1,940
- Financial charges +€1,173
up €1,173 (+208.9%), from €561 to €1,734
- Financial income -€1,059
down €1,059 (-90.4%), from €1,171 to €112
- Other operating charges +€921
up €921 (+74.0%), from €1,245 to €2,167
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 | €133,453 | €111,440 | -€22,013 | -16.5% |
| Fixed assets | 21/28 | €21,747 | €33,241 | +€11,494 | +52.9% |
| Tangible fixed assets | 22/27 | €21,747 | €32,361 | +€10,614 | +48.8% |
| Plant, machinery and equipment | 23 | €5,127 | €2,930 | -€2,197 | -42.9% |
| Furniture and vehicles | 24 | €16,621 | €29,431 | +€12,811 | +77.1% |
| Financial fixed assets | 28 | - | €880 | +€880 | |
| Current assets | 29/58 | €111,705 | €78,199 | -€33,507 | -30.0% |
| Amounts receivable within one year | 40/41 | €71,289 | €74,134 | +€2,845 | +4.0% |
| Trade receivables | 40 | €46,390 | €71,259 | +€24,869 | +53.6% |
| Other amounts receivable | 41 | €24,899 | €2,875 | -€22,024 | -88.5% |
| Cash at bank and in hand | 54/58 | €40,243 | €1,634 | -€38,608 | -95.9% |
| Deferred charges and accrued income | 490/1 | €174 | €2,430 | +€2,257 | +1299.4% |
| Total equity and liabilities | 10/49 | €133,453 | €111,440 | -€22,013 | -16.5% |
| Equity | 10/15 | €68,159 | €66,803 | -€1,356 | -2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,559 | €48,203 | -€1,356 | -2.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €49,559 | €48,203 | -€1,356 | -2.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €65,294 | €44,637 | -€20,657 | -31.6% |
| Amounts payable within one year | 42/48 | €65,294 | €44,637 | -€20,657 | -31.6% |
| Current portion of amounts payable after more than one year | 42 | €112 | €0 | -€112 | -100.0% |
| Financial debts | 43 | €1,081 | €2,663 | +€1,582 | +146.3% |
| Credit institutions | 430/8 | €1,081 | €2,663 | +€1,582 | +146.3% |
| Trade debts | 44 | €27,240 | €41,034 | +€13,793 | +50.6% |
| Suppliers | 440/4 | €27,240 | €41,034 | +€13,793 | +50.6% |
| Taxes, remuneration and social security | 45 | €10,644 | €941 | -€9,703 | -91.2% |
| Taxes | 450/3 | €10,644 | €941 | -€9,703 | -91.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €26,217 | €0 | -€26,217 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €70 | €0 | -€70 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,378 | €10,145 | -€233 | -2.2% |
| Other operating charges | 640/8 | €1,245 | €2,167 | +€921 | +74.0% |
| Non-recurring operating charges | 66A | €1,645 | €2,392 | +€747 | +45.4% |
| Gross operating margin | 9900 | €49,575 | €16,910 | -€32,665 | -65.9% |
| Operating profit (loss) | 9901 | €36,237 | €2,206 | -€34,031 | -93.9% |
| Financial income | 75/76B | €1,171 | €112 | -€1,059 | -90.4% |
| Recurring financial income | 75 | €1,171 | €112 | -€1,059 | -90.4% |
| Financial charges | 65/66B | €561 | €1,734 | +€1,173 | +208.9% |
| Recurring financial charges | 65 | €561 | €1,734 | +€1,173 | +208.9% |
| Profit (loss) for the period before taxes | 9903 | €36,846 | €584 | -€36,263 | -98.4% |
| Income taxes | 67/77 | €10,633 | €1,940 | -€8,693 | -81.8% |
| Profit (loss) for the period | 9904 | €26,213 | -€1,356 | -€27,570 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,213 | -€1,356 | -€27,570 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.