DECOBEL: 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.
DECOBEL
Largest movements
- Tangible fixed assets +€36,301
up €36,301 (+39.7%), from €91,546 to €127,848
of which Furniture and vehicles: +€45,824
- Deferred charges and accrued income +€6,132
up €6,132 (+375%), from €1,637 to €7,769
- Reserves +€31,716
up €31,716 (+43.2%), from €73,438 to €105,154
of which Distributable reserves: +€31,716
- Trade debts -€21,177
down €21,177 (-55.7%), from €38,043 to €16,867
- Debts after one year +€19,849
up €19,849 (+46.6%), from €42,593 to €62,442
- Current portion of long-term debt +€11,227
up €11,227 (+58.3%), from €19,258 to €30,485
- Turnover -€529,387
no longer reported in 2025 (was €529,387)
- Purchases and services -€521,862
no longer reported in 2025 (was €521,862)
- Gross operating margin +€112,622
up €112,622, from -€20,589 to €92,034
- Taxes +€16,163
up €16,163 (+1,698%), from €952 to €17,115
- Other operating charges +€5,493
up €5,493 (+264%), from €2,078 to €7,571
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.
Derived cash bridge
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 | €403,426 | €447,481 | +€44,055 | +10.9% |
| Fixed assets | 21/28 | €91,546 | €127,848 | +€36,301 | +39.7% |
| Tangible fixed assets | 22/27 | €91,546 | €127,848 | +€36,301 | +39.7% |
| Land and buildings | 22 | €57,138 | €47,615 | -€9,523 | -16.7% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €34,408 | €80,233 | +€45,824 | +133% |
| Current assets | 29/58 | €311,880 | €319,633 | +€7,753 | +2.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €198,799 | €202,950 | +€4,150 | +2.1% |
| Trade receivables | 40 | €109,391 | €106,594 | -€2,797 | -2.6% |
| Other amounts receivable | 41 | €89,408 | €96,355 | +€6,947 | +7.8% |
| Cash at bank and in hand | 54/58 | €111,443 | €108,914 | -€2,529 | -2.3% |
| Deferred charges and accrued income | 490/1 | €1,637 | €7,769 | +€6,132 | +375% |
| Total equity and liabilities | 10/49 | €403,426 | €447,481 | +€44,055 | +10.9% |
| Equity | 10/15 | €295,859 | €327,575 | +€31,716 | +10.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €73,438 | €105,154 | +€31,716 | +43.2% |
| 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 | €71,578 | €103,294 | +€31,716 | +44.3% |
| Profit (loss) carried forward | 14 | €203,822 | €203,822 | = | 0.0% |
| Amounts payable | 17/49 | €107,567 | €119,905 | +€12,338 | +11.5% |
| Amounts payable after more than one year | 17 | €42,593 | €62,442 | +€19,849 | +46.6% |
| Financial debts | 170/4 | €42,593 | €62,442 | +€19,849 | +46.6% |
| Amounts payable within one year | 42/48 | €64,974 | €57,463 | -€7,511 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €19,258 | €30,485 | +€11,227 | +58.3% |
| Trade debts | 44 | €38,043 | €16,867 | -€21,177 | -55.7% |
| Suppliers | 440/4 | €38,043 | €16,867 | -€21,177 | -55.7% |
| Taxes, remuneration and social security | 45 | €7,673 | €10,112 | +€2,439 | +31.8% |
| Taxes | 450/3 | €885 | €7,219 | +€6,334 | +716% |
| Remuneration and social security | 454/9 | €6,788 | €2,893 | -€3,895 | -57.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Turnover | 70 | €529,387 | - | -€529,387 | |
| Goods, raw materials, services and sundry goods | 60/61 | €521,862 | - | -€521,862 | |
| Remuneration, social security and pensions | 62 | €14,656 | €9,727 | -€4,929 | -33.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,934 | €23,631 | +€2,698 | +12.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,341 | - | -€1,341 | |
| Other operating charges | 640/8 | €2,078 | €7,571 | +€5,493 | +264% |
| Non-recurring operating charges | 66A | €89,562 | - | -€89,562 | |
| Gross operating margin | 9900 | -€20,589 | €92,034 | +€112,622 | |
| Operating profit (loss) | 9901 | -€149,159 | €51,105 | +€200,264 | |
| Financial income | 75/76B | €877 | €2,274 | +€1,398 | +159% |
| Recurring financial income | 75 | €877 | €2,274 | +€1,398 | +159% |
| Financial charges | 65/66B | €2,397 | €4,548 | +€2,151 | +89.7% |
| Recurring financial charges | 65 | €2,397 | €4,548 | +€2,151 | +89.7% |
| Profit (loss) for the period before taxes | 9903 | -€150,679 | €48,831 | +€199,510 | |
| Income taxes | 67/77 | €952 | €17,115 | +€16,163 | +1,698% |
| Profit (loss) for the period | 9904 | -€151,631 | €31,716 | +€183,347 | |
| Profit (loss) for the period to be appropriated | 9905 | -€151,631 | €31,716 | +€183,347 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.