DECLIC Solution: 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.
DECLIC Solution
Largest movements
- Receivables within one year +€64,485
up €64,485 (+819.8%), from €7,866 to €72,351
of which Trade receivables: +€57,556
- Cash -€44,064
down €44,064 (-72.3%), from €60,958 to €16,894
mainly Receivables within one year (-€64,485) and Other debts (-€25,006)
- Tangible fixed assets -€7,863
down €7,863 (-64.6%), from €12,173 to €4,310
of which Furniture and vehicles: -€6,970
- Other debts -€25,006
down €25,006 (-54.8%), from €45,667 to €20,661
- Reserves +€25,000
up €25,000 (+1344.1%), from €1,860 to €26,860
of which Distributable reserves: +€25,000
- Profit (loss) carried forward +€11,012
up €11,012 (+2380.2%), from €463 to €11,475
- Tax, wage and social debts +€6,626
up €6,626 (+83.9%), from €7,900 to €14,526
of which Taxes: +€4,526
- Trade debts -€5,075
down €5,075 (-78.0%), from €6,508 to €1,433
- Gross operating margin +€43,401
up €43,401 (+351.7%), from €12,340 to €55,741
- Taxes +€15,816
up €15,816 (+2417.4%), from €654 to €16,471
- Depreciation -€5,722
down €5,722 (-85.1%), from €6,722 to €999
- Other operating charges +€698
up €698 (+52.1%), from €1,339 to €2,037
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 | €80,998 | €93,555 | +€12,557 | +15.5% |
| Fixed assets | 21/28 | €12,173 | €4,310 | -€7,863 | -64.6% |
| Tangible fixed assets | 22/27 | €12,173 | €4,310 | -€7,863 | -64.6% |
| Plant, machinery and equipment | 23 | €893 | - | -€893 | |
| Furniture and vehicles | 24 | €11,280 | €4,310 | -€6,970 | -61.8% |
| Current assets | 29/58 | €68,824 | €89,245 | +€20,420 | +29.7% |
| Amounts receivable within one year | 40/41 | €7,866 | €72,351 | +€64,485 | +819.8% |
| Trade receivables | 40 | €7,866 | €65,423 | +€57,556 | +731.7% |
| Other amounts receivable | 41 | - | €6,929 | +€6,929 | |
| Cash at bank and in hand | 54/58 | €60,958 | €16,894 | -€44,064 | -72.3% |
| Total equity and liabilities | 10/49 | €80,998 | €93,555 | +€12,557 | +15.5% |
| Equity | 10/15 | €20,923 | €56,935 | +€36,012 | +172.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €26,860 | +€25,000 | +1344.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €25,000 | +€25,000 | |
| Profit (loss) carried forward | 14 | €463 | €11,475 | +€11,012 | +2380.2% |
| Amounts payable | 17/49 | €60,075 | €36,620 | -€23,455 | -39.0% |
| Amounts payable within one year | 42/48 | €60,075 | €36,620 | -€23,455 | -39.0% |
| Trade debts | 44 | €6,508 | €1,433 | -€5,075 | -78.0% |
| Suppliers | 440/4 | €6,508 | €1,433 | -€5,075 | -78.0% |
| Taxes, remuneration and social security | 45 | €7,900 | €14,526 | +€6,626 | +83.9% |
| Taxes | 450/3 | €5,500 | €10,026 | +€4,526 | +82.3% |
| Remuneration and social security | 454/9 | €2,400 | €4,500 | +€2,100 | +87.5% |
| Other amounts payable | 47/48 | €45,667 | €20,661 | -€25,006 | -54.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,722 | €999 | -€5,722 | -85.1% |
| Other operating charges | 640/8 | €1,339 | €2,037 | +€698 | +52.1% |
| Gross operating margin | 9900 | €12,340 | €55,741 | +€43,401 | +351.7% |
| Operating profit (loss) | 9901 | €4,279 | €52,704 | +€48,425 | +1131.6% |
| Financial income | 75/76B | €398 | €0 | -€398 | -100.0% |
| Recurring financial income | 75 | €398 | €0 | -€398 | -100.0% |
| Financial charges | 65/66B | €192 | €221 | +€29 | +15.1% |
| Recurring financial charges | 65 | €192 | €221 | +€29 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €4,486 | €52,483 | +€47,998 | +1070.1% |
| Income taxes | 67/77 | €654 | €16,471 | +€15,816 | +2417.4% |
| Profit (loss) for the period | 9904 | €3,831 | €36,012 | +€32,181 | +840.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,831 | €36,012 | +€32,181 | +840.0% |
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 5 October 2026 via checked.be.