DECOSTAND: 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.
DECOSTAND
Largest movements
- Receivables within one year +€257,520
up €257,520 (+256.3%), from €100,474 to €357,994
of which Other amounts receivable: +€223,959
- Cash -€11,320
down €11,320 (-33.5%), from €33,837 to €22,517
mainly Receivables within one year (-€257,520) and Contributions, distributions and other (-€40,400)
- Tangible fixed assets -€8,193
down €8,193 (-39.2%), from €20,891 to €12,698
of which Furniture and vehicles: -€7,558
- Reserves +€106,978
up €106,978 (+125.3%), from €85,381 to €192,359
- Tax, wage and social debts +€75,326
up €75,326 (+229.9%), from €32,760 to €108,086
of which Taxes: +€77,948
- Other debts +€40,400
new in 2025: €40,400
- Advances received +€39,200
new in 2025: €39,200
- Trade debts -€24,164
down €24,164 (-79.4%), from €30,443 to €6,279
- Gross operating margin +€113,346
up €113,346 (+114.5%), from €98,962 to €212,308
- Taxes +€49,750
up €49,750 (+296.1%), from €16,801 to €66,551
- Staff costs -€36,045
no longer reported in 2025 (was €36,045)
- Financial income +€8,531
up €8,531 (+288.3%), from €2,959 to €11,490
- Other operating charges -€6,158
down €6,158 (-95.1%), from €6,475 to €317
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 | €156,883 | €394,624 | +€237,741 | +151.5% |
| Fixed assets | 21/28 | €22,306 | €14,113 | -€8,193 | -36.7% |
| Tangible fixed assets | 22/27 | €20,891 | €12,698 | -€8,193 | -39.2% |
| Plant, machinery and equipment | 23 | €684 | €50 | -€634 | -92.7% |
| Furniture and vehicles | 24 | €20,206 | €12,648 | -€7,558 | -37.4% |
| Financial fixed assets | 28 | €1,415 | €1,415 | = | 0.0% |
| Current assets | 29/58 | €134,578 | €380,511 | +€245,933 | +182.7% |
| Amounts receivable within one year | 40/41 | €100,474 | €357,994 | +€257,520 | +256.3% |
| Trade receivables | 40 | €405 | €33,967 | +€33,561 | +8278.7% |
| Other amounts receivable | 41 | €100,068 | €324,027 | +€223,959 | +223.8% |
| Cash at bank and in hand | 54/58 | €33,837 | €22,517 | -€11,320 | -33.5% |
| Deferred charges and accrued income | 490/1 | €267 | - | -€267 | |
| Total equity and liabilities | 10/49 | €156,883 | €394,624 | +€237,741 | +151.5% |
| Equity | 10/15 | €93,681 | €200,659 | +€106,978 | +114.2% |
| Contributions | 10/11 | €8,300 | €8,300 | = | 0.0% |
| Reserves | 13 | €85,381 | €192,359 | +€106,978 | +125.3% |
| Distributable reserves | 133 | €85,381 | €192,359 | +€106,978 | +125.3% |
| Amounts payable | 17/49 | €63,203 | €193,965 | +€130,763 | +206.9% |
| Amounts payable within one year | 42/48 | €63,203 | €193,965 | +€130,763 | +206.9% |
| Trade debts | 44 | €30,443 | €6,279 | -€24,164 | -79.4% |
| Suppliers | 440/4 | €30,443 | €6,279 | -€24,164 | -79.4% |
| Advances received on contracts in progress | 46 | - | €39,200 | +€39,200 | |
| Taxes, remuneration and social security | 45 | €32,760 | €108,086 | +€75,326 | +229.9% |
| Taxes | 450/3 | €30,138 | €108,086 | +€77,948 | +258.6% |
| Remuneration and social security | 454/9 | €2,622 | - | -€2,622 | |
| Other amounts payable | 47/48 | - | €40,400 | +€40,400 | |
| Remuneration, social security and pensions | 62 | €36,045 | - | -€36,045 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,195 | €8,193 | +€4,998 | +156.4% |
| Other operating charges | 640/8 | €6,475 | €317 | -€6,158 | -95.1% |
| Gross operating margin | 9900 | €98,962 | €212,308 | +€113,346 | +114.5% |
| Operating profit (loss) | 9901 | €53,248 | €203,798 | +€150,550 | +282.7% |
| Financial income | 75/76B | €2,959 | €11,490 | +€8,531 | +288.3% |
| Recurring financial income | 75 | €2,959 | €11,490 | +€8,531 | +288.3% |
| Financial charges | 65/66B | €1,025 | €1,359 | +€334 | +32.6% |
| Recurring financial charges | 65 | €1,025 | €1,359 | +€334 | +32.6% |
| Profit (loss) for the period before taxes | 9903 | €55,181 | €213,929 | +€158,748 | +287.7% |
| Income taxes | 67/77 | €16,801 | €66,551 | +€49,750 | +296.1% |
| Profit (loss) for the period | 9904 | €38,380 | €147,378 | +€108,998 | +284.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,380 | €147,378 | +€108,998 | +284.0% |
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 12 October 2026 via checked.be.