DECRAMER: 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.
DECRAMER
Largest movements
- Cash +€26,159
up €26,159 (+262.6%), from €9,963 to €36,122
mainly Depreciation (+€19,175) and Receivables after one year (+€18,396)
- Receivables after one year -€18,396
down €18,396 (-12.3%), from €150,000 to €131,604
- Tangible fixed assets -€11,956
down €11,956 (-8.4%), from €143,092 to €131,136
of which Land and buildings: -€14,092
- Receivables within one year -€11,199
down €11,199 (-9.0%), from €123,790 to €112,590
of which Trade receivables: -€115,351
- Debts after one year -€32,104
down €32,104 (-37.7%), from €85,263 to €53,159
- Tax, wage and social debts -€14,849
down €14,849 (-71.5%), from €20,763 to €5,914
of which Remuneration and social security: -€10,131
- Advances received +€14,420
up €14,420 (+241.4%), from €5,973 to €20,392
- Other debts +€13,048
new in 2025: €13,048
- Trade debts +€12,977
up €12,977 (+95.2%), from €13,626 to €26,603
- Staff costs -€93,640
down €93,640 (-73.5%), from €127,425 to €33,785
- Gross operating margin -€50,758
down €50,758 (-44.0%), from €115,313 to €64,556
- Depreciation -€5,471
down €5,471 (-22.2%), from €24,646 to €19,175
- Financial charges +€5,458
up €5,458 (+76.4%), from €7,140 to €12,598
- Other operating charges -€1,312
down €1,312 (-31.2%), from €4,208 to €2,896
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 | €427,458 | €412,350 | -€15,108 | -3.5% |
| Fixed assets | 21/28 | €143,242 | €131,286 | -€11,956 | -8.3% |
| Tangible fixed assets | 22/27 | €143,092 | €131,136 | -€11,956 | -8.4% |
| Land and buildings | 22 | €134,630 | €120,538 | -€14,092 | -10.5% |
| Plant, machinery and equipment | 23 | €794 | €0 | -€794 | -100.0% |
| Furniture and vehicles | 24 | €7,668 | €10,598 | +€2,930 | +38.2% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €284,216 | €281,064 | -€3,152 | -1.1% |
| Amounts receivable after more than one year | 29 | €150,000 | €131,604 | -€18,396 | -12.3% |
| Other amounts receivable | 291 | €150,000 | €131,604 | -€18,396 | -12.3% |
| Amounts receivable within one year | 40/41 | €123,790 | €112,590 | -€11,199 | -9.0% |
| Trade receivables | 40 | €122,651 | €7,301 | -€115,351 | -94.0% |
| Other amounts receivable | 41 | €1,138 | €105,290 | +€104,151 | +9149.6% |
| Cash at bank and in hand | 54/58 | €9,963 | €36,122 | +€26,159 | +262.6% |
| Deferred charges and accrued income | 490/1 | €463 | €747 | +€283 | +61.1% |
| Total equity and liabilities | 10/49 | €427,458 | €412,350 | -€15,108 | -3.5% |
| Equity | 10/15 | €265,237 | €260,958 | -€4,279 | -1.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €250,237 | €245,958 | -€4,279 | -1.7% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,856 | €21,856 | = | 0.0% |
| Distributable reserves | 133 | €226,381 | €222,102 | -€4,279 | -1.9% |
| Amounts payable | 17/49 | €162,220 | €151,391 | -€10,829 | -6.7% |
| Amounts payable after more than one year | 17 | €85,263 | €53,159 | -€32,104 | -37.7% |
| Financial debts | 170/4 | €85,263 | €53,159 | -€32,104 | -37.7% |
| Amounts payable within one year | 42/48 | €76,957 | €98,232 | +€21,275 | +27.6% |
| Current portion of amounts payable after more than one year | 42 | €31,384 | €32,274 | +€890 | +2.8% |
| Financial debts | 43 | €5,211 | €0 | -€5,211 | -100.0% |
| Credit institutions | 430/8 | €5,211 | €0 | -€5,211 | -100.0% |
| Trade debts | 44 | €13,626 | €26,603 | +€12,977 | +95.2% |
| Suppliers | 440/4 | €13,626 | €26,603 | +€12,977 | +95.2% |
| Advances received on contracts in progress | 46 | €5,973 | €20,392 | +€14,420 | +241.4% |
| Taxes, remuneration and social security | 45 | €20,763 | €5,914 | -€14,849 | -71.5% |
| Taxes | 450/3 | €8,904 | €4,186 | -€4,718 | -53.0% |
| Remuneration and social security | 454/9 | €11,859 | €1,728 | -€10,131 | -85.4% |
| Other amounts payable | 47/48 | - | €13,048 | +€13,048 | |
| Non-recurring operating income | 76A | - | €4,304 | +€4,304 | |
| Remuneration, social security and pensions | 62 | €127,425 | €33,785 | -€93,640 | -73.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,646 | €19,175 | -€5,471 | -22.2% |
| Other operating charges | 640/8 | €4,208 | €2,896 | -€1,312 | -31.2% |
| Gross operating margin | 9900 | €115,313 | €64,556 | -€50,758 | -44.0% |
| Operating profit (loss) | 9901 | -€40,965 | €8,700 | +€49,665 | |
| Financial income | 75/76B | €70 | €73 | +€3 | +3.8% |
| Recurring financial income | 75 | €70 | €73 | +€3 | +3.8% |
| Financial charges | 65/66B | €7,140 | €12,598 | +€5,458 | +76.4% |
| Recurring financial charges | 65 | €7,140 | €12,598 | +€5,458 | +76.4% |
| Profit (loss) for the period before taxes | 9903 | -€48,035 | -€3,826 | +€44,209 | +92.0% |
| Income taxes | 67/77 | €463 | €453 | -€10 | -2.2% |
| Profit (loss) for the period | 9904 | -€48,498 | -€4,279 | +€44,219 | +91.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,498 | -€4,279 | +€44,219 | +91.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.