DECOCK STEVEN: 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 STEVEN
Largest movements
- Receivables within one year +€42,019
up €42,019 (+162%), from €25,898 to €67,917
of which Other amounts receivable: +€25,000
- Tangible fixed assets -€20,521
no longer reported in 2025 (was €20,521)
- Cash -€6,076
down €6,076 (-51.0%), from €11,921 to €5,845
mainly Receivables within one year (-€42,019) and Investment in fixed assets (net) (-€2,500)
- Financial fixed assets +€2,500
new in 2025: €2,500
- Other debts +€9,561
new in 2025: €9,561
- Tax, wage and social debts +€4,340
up €4,340 (+17.9%), from €24,306 to €28,646
- Profit (loss) carried forward +€3,692
up €3,692 (+79.7%), from €4,632 to €8,324
- Depreciation -€1,617
down €1,617 (-7.3%), from €22,138 to €20,521
- Gross operating margin -€1,498
down €1,498 (-5.3%), from €28,105 to €26,607
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 | €58,340 | €76,262 | +€17,922 | +30.7% |
| Fixed assets | 21/28 | €20,521 | €2,500 | -€18,021 | -87.8% |
| Tangible fixed assets | 22/27 | €20,521 | - | -€20,521 | |
| Furniture and vehicles | 24 | €20,521 | - | -€20,521 | |
| Financial fixed assets | 28 | - | €2,500 | +€2,500 | |
| Current assets | 29/58 | €37,819 | €73,762 | +€35,943 | +95.0% |
| Amounts receivable within one year | 40/41 | €25,898 | €67,917 | +€42,019 | +162% |
| Trade receivables | 40 | €25,898 | €42,917 | +€17,019 | +65.7% |
| Other amounts receivable | 41 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €11,921 | €5,845 | -€6,076 | -51.0% |
| Total equity and liabilities | 10/49 | €58,340 | €76,262 | +€17,922 | +30.7% |
| Equity | 10/15 | €24,282 | €27,974 | +€3,692 | +15.2% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Capital | 10 | €6,500 | - | -€6,500 | |
| Issued capital | 100 | €6,500 | - | -€6,500 | |
| Reserves | 13 | €13,150 | €13,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €650 | €650 | = | 0.0% |
| Legal reserve | 130 | €650 | - | -€650 | |
| Reserves not available under the articles | 1311 | - | €650 | +€650 | |
| Distributable reserves | 133 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,632 | €8,324 | +€3,692 | +79.7% |
| Amounts payable | 17/49 | €34,058 | €48,288 | +€14,230 | +41.8% |
| Amounts payable within one year | 42/48 | €34,058 | €48,288 | +€14,230 | +41.8% |
| Trade debts | 44 | €9,752 | €10,081 | +€329 | +3.4% |
| Suppliers | 440/4 | €9,752 | €10,081 | +€329 | +3.4% |
| Taxes, remuneration and social security | 45 | €24,306 | €28,646 | +€4,340 | +17.9% |
| Taxes | 450/3 | €24,306 | €28,646 | +€4,340 | +17.9% |
| Other amounts payable | 47/48 | - | €9,561 | +€9,561 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,138 | €20,521 | -€1,617 | -7.3% |
| Other operating charges | 640/8 | €272 | €128 | -€144 | -52.9% |
| Gross operating margin | 9900 | €28,105 | €26,607 | -€1,498 | -5.3% |
| Operating profit (loss) | 9901 | €5,695 | €5,958 | +€263 | +4.6% |
| Financial charges | 65/66B | €201 | €202 | +€1 | +0.5% |
| Recurring financial charges | 65 | €201 | €202 | +€1 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €5,494 | €5,756 | +€262 | +4.8% |
| Income taxes | 67/77 | €1,901 | €2,064 | +€163 | +8.6% |
| Profit (loss) for the period | 9904 | €3,593 | €3,692 | +€99 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,593 | €3,692 | +€99 | +2.8% |
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 22 October 2026 via checked.be.