DECOCK ERIC CONSULTING: 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.
DECOCK ERIC CONSULTING
Largest movements
- Current investments +€45,967
up €45,967 (+10.2%), from €452,057 to €498,024
- Receivables within one year -€9,107
down €9,107 (-50.2%), from €18,129 to €9,022
of which Trade receivables: -€9,111
- Reserves +€34,998
up €34,998 (+7.2%), from €488,637 to €523,635
of which Distributable reserves: +€34,998
- Gross operating margin -€23,066
down €23,066 (-32.8%), from €70,383 to €47,317
- Taxes -€9,069
down €9,069 (-34.7%), from €26,163 to €17,094
- Financial income -€5,132
down €5,132 (-43.4%), from €11,823 to €6,691
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 | €517,132 | €552,005 | +€34,873 | +6.7% |
| Fixed assets | 21/28 | €1,154 | €1,768 | +€614 | +53.2% |
| Tangible fixed assets | 22/27 | €1,154 | €1,768 | +€614 | +53.2% |
| Plant, machinery and equipment | 23 | €1,154 | €1,768 | +€614 | +53.2% |
| Current assets | 29/58 | €515,978 | €550,237 | +€34,259 | +6.6% |
| Amounts receivable within one year | 40/41 | €18,129 | €9,022 | -€9,107 | -50.2% |
| Trade receivables | 40 | €18,121 | €9,010 | -€9,111 | -50.3% |
| Other amounts receivable | 41 | €8 | €12 | +€4 | +55.2% |
| Current investments | 50/53 | €452,057 | €498,024 | +€45,967 | +10.2% |
| Cash at bank and in hand | 54/58 | €45,471 | €42,864 | -€2,607 | -5.7% |
| Deferred charges and accrued income | 490/1 | €322 | €328 | +€6 | +1.9% |
| Total equity and liabilities | 10/49 | €517,132 | €552,005 | +€34,873 | +6.7% |
| Equity | 10/15 | €501,037 | €536,035 | +€34,998 | +7.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €488,637 | €523,635 | +€34,998 | +7.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €488,637 | €523,635 | +€34,998 | +7.2% |
| Amounts payable | 17/49 | €16,095 | €15,970 | -€124 | -0.8% |
| Amounts payable within one year | 42/48 | €16,095 | €15,970 | -€124 | -0.8% |
| Financial debts | 43 | €42 | €52 | +€10 | +23.9% |
| Credit institutions | 430/8 | €42 | €52 | +€10 | +23.9% |
| Trade debts | 44 | €282 | €786 | +€504 | +179% |
| Suppliers | 440/4 | €282 | €786 | +€504 | +179% |
| Taxes, remuneration and social security | 45 | €7,054 | €3,949 | -€3,105 | -44.0% |
| Taxes | 450/3 | €7,054 | €3,949 | -€3,105 | -44.0% |
| Other amounts payable | 47/48 | €8,717 | €11,183 | +€2,466 | +28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €588 | €603 | +€14 | +2.5% |
| Other operating charges | 640/8 | €1,437 | €1,228 | -€209 | -14.5% |
| Gross operating margin | 9900 | €70,383 | €47,317 | -€23,066 | -32.8% |
| Operating profit (loss) | 9901 | €68,358 | €45,486 | -€22,871 | -33.5% |
| Financial income | 75/76B | €11,823 | €6,691 | -€5,132 | -43.4% |
| Recurring financial income | 75 | €11,823 | €6,691 | -€5,132 | -43.4% |
| Financial charges | 65/66B | €89 | €85 | -€3 | -3.5% |
| Recurring financial charges | 65 | €89 | €85 | -€3 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €80,092 | €52,092 | -€28,000 | -35.0% |
| Income taxes | 67/77 | €26,163 | €17,094 | -€9,069 | -34.7% |
| Profit (loss) for the period | 9904 | €53,929 | €34,998 | -€18,931 | -35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €53,929 | €34,998 | -€18,931 | -35.1% |
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 17 October 2026 via checked.be.