DECREE: 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.
DECREE
Largest movements
- Cash -€8,256
down €8,256 (-43.8%), from €18,844 to €10,588
mainly Receivables within one year (-€6,000) and Net result for the year (-€2,080)
- Receivables within one year +€6,000
up €6,000 (+13.7%), from €43,857 to €49,857
of which Other amounts receivable: +€6,000
- Profit (loss) carried forward -€2,080
down €2,080 (-1.6%), from -€130,858 to -€132,938
- Gross operating margin +€437
up €437 (+21.4%), from -€2,038 to -€1,601
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 | €62,701 | €60,445 | -€2,256 | -3.6% |
| Current assets | 29/58 | €62,701 | €60,445 | -€2,256 | -3.6% |
| Amounts receivable within one year | 40/41 | €43,857 | €49,857 | +€6,000 | +13.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €43,857 | €49,857 | +€6,000 | +13.7% |
| Cash at bank and in hand | 54/58 | €18,844 | €10,588 | -€8,256 | -43.8% |
| Total equity and liabilities | 10/49 | €62,701 | €60,445 | -€2,256 | -3.6% |
| Equity | 10/15 | -€91,989 | -€94,069 | -€2,080 | -2.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €18,868 | €18,868 | = | 0.0% |
| Non-distributable reserves | 130/1 | €943 | €943 | = | 0.0% |
| Reserves not available under the articles | 1311 | €943 | €943 | = | 0.0% |
| Distributable reserves | 133 | €17,925 | €17,925 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€130,858 | -€132,938 | -€2,080 | -1.6% |
| Amounts payable | 17/49 | €154,691 | €154,514 | -€176 | -0.1% |
| Amounts payable after more than one year | 17 | €150,000 | €150,000 | = | 0.0% |
| Other amounts payable | 178/9 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,691 | €4,514 | -€176 | -3.8% |
| Trade debts | 44 | €426 | €249 | -€176 | -41.4% |
| Suppliers | 440/4 | €426 | €249 | -€176 | -41.4% |
| Other amounts payable | 47/48 | €4,265 | €4,265 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | -€2,038 | -€1,601 | +€437 | +21.4% |
| Operating profit (loss) | 9901 | -€2,487 | -€2,063 | +€425 | +17.1% |
| Financial charges | 65/66B | €24 | €17 | -€7 | -27.9% |
| Recurring financial charges | 65 | €24 | €17 | -€7 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,511 | -€2,080 | +€431 | +17.2% |
| Profit (loss) for the period | 9904 | -€2,511 | -€2,080 | +€431 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,511 | -€2,080 | +€431 | +17.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.