DECOBETICA: 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.
DECOBETICA
Largest movements
- Receivables within one year +€14,696
up €14,696 (+4906.9%), from €300 to €14,996
of which Other amounts receivable: +€14,696
- Cash -€5,339
down €5,339 (-67.1%), from €7,962 to €2,624
mainly Receivables within one year (-€14,696) and Other debts (-€468)
- Trade debts +€3,915
up €3,915 (+472.4%), from €829 to €4,743
- Reserves +€3,900
new in 2025: €3,900
- Tax, wage and social debts +€1,902
up €1,902 (+136.5%), from €1,393 to €3,295
- Other debts -€468
no longer reported in 2025 (was €468)
- Gross operating margin -€1,669
down €1,669 (-23.9%), from €6,976 to €5,307
- Financial income +€714
new in 2025: €714
- Taxes +€508
up €508 (+36.5%), from €1,393 to €1,902
- Financial charges +€100
up €100 (+933.1%), from €11 to €111
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 | €8,262 | €17,619 | +€9,357 | +113.3% |
| Current assets | 29/58 | €8,262 | €17,619 | +€9,357 | +113.3% |
| Amounts receivable within one year | 40/41 | €300 | €14,996 | +€14,696 | +4906.9% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €300 | €14,996 | +€14,696 | +4906.9% |
| Cash at bank and in hand | 54/58 | €7,962 | €2,624 | -€5,339 | -67.1% |
| Total equity and liabilities | 10/49 | €8,262 | €17,619 | +€9,357 | +113.3% |
| Equity | 10/15 | €5,572 | €9,581 | +€4,009 | +71.9% |
| Reserves | 13 | - | €3,900 | +€3,900 | |
| Distributable reserves | 133 | - | €3,900 | +€3,900 | |
| Profit (loss) carried forward | 14 | €5,572 | €5,681 | +€109 | +2.0% |
| Amounts payable | 17/49 | €2,690 | €8,038 | +€5,348 | +198.8% |
| Amounts payable within one year | 42/48 | €2,690 | €8,038 | +€5,348 | +198.8% |
| Trade debts | 44 | €829 | €4,743 | +€3,915 | +472.4% |
| Suppliers | 440/4 | €829 | €4,743 | +€3,915 | +472.4% |
| Taxes, remuneration and social security | 45 | €1,393 | €3,295 | +€1,902 | +136.5% |
| Taxes | 450/3 | €1,393 | €3,295 | +€1,902 | +136.5% |
| Other amounts payable | 47/48 | €468 | - | -€468 | |
| Gross operating margin | 9900 | €6,976 | €5,307 | -€1,669 | -23.9% |
| Operating profit (loss) | 9901 | €6,976 | €5,307 | -€1,669 | -23.9% |
| Financial income | 75/76B | - | €714 | +€714 | |
| Recurring financial income | 75 | - | €714 | +€714 | |
| Financial charges | 65/66B | €11 | €111 | +€100 | +933.1% |
| Recurring financial charges | 65 | €11 | €111 | +€100 | +933.1% |
| Profit (loss) for the period before taxes | 9903 | €6,965 | €5,911 | -€1,055 | -15.1% |
| Income taxes | 67/77 | €1,393 | €1,902 | +€508 | +36.5% |
| Profit (loss) for the period | 9904 | €5,572 | €4,009 | -€1,563 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,572 | €4,009 | -€1,563 | -28.1% |
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 6 October 2026 via checked.be.