DECLIMO: 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.
DECLIMO
Largest movements
- Receivables within one year -€124,982
down €124,982 (-100.0%), from €124,982 to €0
- Cash +€36,192
up €36,192 (+118.0%), from €30,679 to €66,871
mainly Receivables within one year (+€124,982) and Net result for the year (+€22,666)
- Tangible fixed assets -€16,284
down €16,284 (-2.3%), from €695,405 to €679,121
- Other debts -€107,855
down €107,855 (-58.3%), from €185,112 to €77,257
- Reserves +€38,207
up €38,207 (+14.5%), from €263,999 to €302,206
of which Distributable reserves: +€22,666
- Tax, wage and social debts -€17,786
down €17,786 (-95.9%), from €18,544 to €758
- Revaluation surpluses -€15,542
down €15,542 (-5.2%), from €301,206 to €285,664
- Gross operating margin -€111,351
down €111,351 (-62.6%), from €177,896 to €66,545
- Taxes -€36,455
down €36,455 (-69.8%), from €52,213 to €15,758
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 | €851,620 | €746,558 | -€105,062 | -12.3% |
| Fixed assets | 21/28 | €695,405 | €679,121 | -€16,284 | -2.3% |
| Tangible fixed assets | 22/27 | €695,405 | €679,121 | -€16,284 | -2.3% |
| Land and buildings | 22 | €695,405 | €679,121 | -€16,284 | -2.3% |
| Current assets | 29/58 | €156,215 | €67,437 | -€88,778 | -56.8% |
| Amounts receivable within one year | 40/41 | €124,982 | €0 | -€124,982 | -100.0% |
| Other amounts receivable | 41 | €124,982 | €0 | -€124,982 | -100.0% |
| Cash at bank and in hand | 54/58 | €30,679 | €66,871 | +€36,192 | +118.0% |
| Deferred charges and accrued income | 490/1 | €554 | €566 | +€11 | +2.0% |
| Total equity and liabilities | 10/49 | €851,620 | €746,558 | -€105,062 | -12.3% |
| Equity | 10/15 | €626,705 | €649,370 | +€22,666 | +3.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Revaluation surpluses | 12 | €301,206 | €285,664 | -€15,542 | -5.2% |
| Reserves | 13 | €263,999 | €302,206 | +€38,207 | +14.5% |
| Non-distributable reserves | 130/1 | €93,249 | €108,791 | +€15,542 | +16.7% |
| Other | 1319 | €93,249 | €108,791 | +€15,542 | +16.7% |
| Distributable reserves | 133 | €170,750 | €193,415 | +€22,666 | +13.3% |
| Provisions and deferred taxes | 16 | €19,865 | €18,285 | -€1,579 | -8.0% |
| Provisions for liabilities and charges | 160/5 | €19,865 | €18,285 | -€1,579 | -8.0% |
| Other liabilities and charges | 164/5 | €19,865 | €18,285 | -€1,579 | -8.0% |
| Amounts payable | 17/49 | €205,051 | €78,902 | -€126,149 | -61.5% |
| Amounts payable within one year | 42/48 | €205,051 | €78,902 | -€126,149 | -61.5% |
| Trade debts | 44 | €1,395 | €887 | -€508 | -36.4% |
| Suppliers | 440/4 | €1,395 | €887 | -€508 | -36.4% |
| Taxes, remuneration and social security | 45 | €18,544 | €758 | -€17,786 | -95.9% |
| Taxes | 450/3 | €18,544 | €758 | -€17,786 | -95.9% |
| Other amounts payable | 47/48 | €185,112 | €77,257 | -€107,855 | -58.3% |
| Non-recurring operating income | 76A | €121,494 | €60,980 | -€60,514 | -49.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,284 | €16,284 | +€0 | 0.0% |
| Other operating charges | 640/8 | €7,712 | €7,362 | -€350 | -4.5% |
| Gross operating margin | 9900 | €177,896 | €66,545 | -€111,351 | -62.6% |
| Operating profit (loss) | 9901 | €153,899 | €42,898 | -€111,001 | -72.1% |
| Financial charges | 65/66B | €4,236 | €4,475 | +€239 | +5.6% |
| Recurring financial charges | 65 | €4,236 | €4,475 | +€239 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €149,663 | €38,423 | -€111,239 | -74.3% |
| Income taxes | 67/77 | €52,213 | €15,758 | -€36,455 | -69.8% |
| Profit (loss) for the period | 9904 | €97,450 | €22,666 | -€74,784 | -76.7% |
| Profit (loss) for the period to be appropriated | 9905 | €97,450 | €22,666 | -€74,784 | -76.7% |
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 29 September 2026 via checked.be.