DECRA: 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.
DECRA
Largest movements
- Cash -€37,690
down €37,690 (-15.5%), from €243,933 to €206,243
mainly Contributions, distributions and other (-€175,000) and Tax, wage and social debts (-€5,874)
- Receivables within one year -€8,416
down €8,416 (-34.8%), from €24,178 to €15,762
- Reserves -€84,114
down €84,114 (-94.4%), from €89,107 to €4,993
- Other debts +€40,000
up €40,000 (+28.1%), from €142,521 to €182,521
- Tax, wage and social debts -€5,874
down €5,874 (-23.4%), from €25,073 to €19,199
- Short-term financial debts +€5,031
new in 2025: €5,031
- Gross operating margin -€62,312
down €62,312 (-33.4%), from €186,662 to €124,350
- Taxes -€18,014
down €18,014 (-37.1%), from €48,600 to €30,586
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 | €271,997 | €224,547 | -€47,450 | -17.4% |
| Fixed assets | 21/28 | €3,587 | €1,747 | -€1,840 | -51.3% |
| Tangible fixed assets | 22/27 | €3,587 | €1,747 | -€1,840 | -51.3% |
| Plant, machinery and equipment | 23 | €3,341 | €1,747 | -€1,594 | -47.7% |
| Furniture and vehicles | 24 | €246 | €0 | -€246 | -100.0% |
| Current assets | 29/58 | €268,410 | €222,801 | -€45,610 | -17.0% |
| Amounts receivable within one year | 40/41 | €24,178 | €15,762 | -€8,416 | -34.8% |
| Other amounts receivable | 41 | €24,178 | €15,762 | -€8,416 | -34.8% |
| Cash at bank and in hand | 54/58 | €243,933 | €206,243 | -€37,690 | -15.5% |
| Deferred charges and accrued income | 490/1 | €299 | €795 | +€496 | +166.0% |
| Total equity and liabilities | 10/49 | €271,997 | €224,547 | -€47,450 | -17.4% |
| Equity | 10/15 | €95,307 | €11,193 | -€84,114 | -88.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €89,107 | €4,993 | -€84,114 | -94.4% |
| Distributable reserves | 133 | €89,107 | €4,993 | -€84,114 | -94.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €176,690 | €213,355 | +€36,665 | +20.8% |
| Amounts payable within one year | 42/48 | €176,690 | €213,355 | +€36,665 | +20.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | - | €5,031 | +€5,031 | |
| Credit institutions | 430/8 | - | €5,031 | +€5,031 | |
| Trade debts | 44 | €9,097 | €6,605 | -€2,492 | -27.4% |
| Suppliers | 440/4 | €9,097 | €6,605 | -€2,492 | -27.4% |
| Taxes, remuneration and social security | 45 | €25,073 | €19,199 | -€5,874 | -23.4% |
| Taxes | 450/3 | €25,073 | €19,199 | -€5,874 | -23.4% |
| Other amounts payable | 47/48 | €142,521 | €182,521 | +€40,000 | +28.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,914 | €1,840 | -€74 | -3.8% |
| Other operating charges | 640/8 | €594 | €863 | +€269 | +45.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €186,662 | €124,350 | -€62,312 | -33.4% |
| Operating profit (loss) | 9901 | €184,154 | €121,647 | -€62,508 | -33.9% |
| Financial income | 75/76B | €0 | €242 | +€242 | |
| Recurring financial income | 75 | €0 | €242 | +€242 | |
| Financial charges | 65/66B | €445 | €417 | -€28 | -6.2% |
| Recurring financial charges | 65 | €445 | €417 | -€28 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €183,710 | €121,472 | -€62,238 | -33.9% |
| Income taxes | 67/77 | €48,600 | €30,586 | -€18,014 | -37.1% |
| Profit (loss) for the period | 9904 | €135,110 | €90,886 | -€44,224 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €135,110 | €90,886 | -€44,224 | -32.7% |
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.