DECREM: 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.
DECREM
Largest movements
- Tangible fixed assets +€77,588
up €77,588 (+126.2%), from €61,471 to €139,059
of which Furniture and vehicles: +€80,599
- Receivables within one year -€8,332
down €8,332 (-57.9%), from €14,388 to €6,056
of which Trade receivables: -€8,853
- Debts after one year +€64,853
new in 2025: €64,853
- Reserves -€22,216
down €22,216 (-18.5%), from €120,409 to €98,193
- Other debts +€16,760
new in 2025: €16,760
- Current portion of long-term debt +€4,735
up €4,735 (+19.9%), from €23,794 to €28,530
- Tax, wage and social debts +€3,160
up €3,160 (+152.2%), from €2,076 to €5,237
- Depreciation +€19,737
up €19,737 (+121.6%), from €16,229 to €35,966
- Gross operating margin -€12,686
down €12,686 (-7.7%), from €164,689 to €152,003
- Financial income +€9,717
up €9,717 (+142.3%), from €6,830 to €16,547
of which Non-recurring financial income: +€9,917
- Taxes -€6,334
down €6,334 (-93.5%), from €6,775 to €442
- Financial charges +€3,904
up €3,904 (+1350.7%), from €289 to €4,193
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 | €170,403 | €237,160 | +€66,757 | +39.2% |
| Fixed assets | 21/28 | €61,611 | €139,199 | +€77,588 | +125.9% |
| Tangible fixed assets | 22/27 | €61,471 | €139,059 | +€77,588 | +126.2% |
| Plant, machinery and equipment | 23 | €2,050 | €1,660 | -€390 | -19.0% |
| Furniture and vehicles | 24 | €51,326 | €131,925 | +€80,599 | +157.0% |
| Other tangible fixed assets | 26 | €8,095 | €5,474 | -€2,621 | -32.4% |
| Financial fixed assets | 28 | €140 | €140 | = | 0.0% |
| Current assets | 29/58 | €108,792 | €97,961 | -€10,831 | -10.0% |
| Stocks and contracts in progress | 3 | €7,442 | €5,165 | -€2,277 | -30.6% |
| Stocks | 30/36 | €7,442 | €5,165 | -€2,277 | -30.6% |
| Amounts receivable within one year | 40/41 | €14,388 | €6,056 | -€8,332 | -57.9% |
| Trade receivables | 40 | €9,291 | €438 | -€8,853 | -95.3% |
| Other amounts receivable | 41 | €5,097 | €5,617 | +€520 | +10.2% |
| Cash at bank and in hand | 54/58 | €81,828 | €81,496 | -€333 | -0.4% |
| Deferred charges and accrued income | 490/1 | €5,134 | €5,245 | +€111 | +2.2% |
| Total equity and liabilities | 10/49 | €170,403 | €237,160 | +€66,757 | +39.2% |
| Equity | 10/15 | €139,609 | €117,393 | -€22,216 | -15.9% |
| Contributions | 10/11 | €19,200 | €19,200 | = | 0.0% |
| Reserves | 13 | €120,409 | €98,193 | -€22,216 | -18.5% |
| Distributable reserves | 133 | €120,409 | €98,193 | -€22,216 | -18.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €30,794 | €119,767 | +€88,973 | +288.9% |
| Amounts payable after more than one year | 17 | - | €64,853 | +€64,853 | |
| Financial debts | 170/4 | - | €64,853 | +€64,853 | |
| Amounts payable within one year | 42/48 | €30,794 | €54,484 | +€23,690 | +76.9% |
| Current portion of amounts payable after more than one year | 42 | €23,794 | €28,530 | +€4,735 | +19.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,924 | €3,958 | -€966 | -19.6% |
| Suppliers | 440/4 | €4,924 | €3,958 | -€966 | -19.6% |
| Taxes, remuneration and social security | 45 | €2,076 | €5,237 | +€3,160 | +152.2% |
| Taxes | 450/3 | €2,076 | €5,237 | +€3,160 | +152.2% |
| Other amounts payable | 47/48 | - | €16,760 | +€16,760 | |
| Accrued charges and deferred income | 492/3 | - | €430 | +€430 | |
| Remuneration, social security and pensions | 62 | €128,236 | €126,322 | -€1,914 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,229 | €35,966 | +€19,737 | +121.6% |
| Other operating charges | 640/8 | €2,787 | €1,342 | -€1,445 | -51.8% |
| Gross operating margin | 9900 | €164,689 | €152,003 | -€12,686 | -7.7% |
| Operating profit (loss) | 9901 | €17,437 | -€11,628 | -€29,064 | |
| Financial income | 75/76B | €6,830 | €16,547 | +€9,717 | +142.3% |
| Recurring financial income | 75 | €218 | €18 | -€201 | -91.9% |
| Non-recurring financial income | 76B | €6,612 | €16,529 | +€9,917 | +150.0% |
| Financial charges | 65/66B | €289 | €4,193 | +€3,904 | +1350.7% |
| Recurring financial charges | 65 | €289 | €4,193 | +€3,904 | +1350.7% |
| Profit (loss) for the period before taxes | 9903 | €23,977 | €726 | -€23,251 | -97.0% |
| Income taxes | 67/77 | €6,775 | €442 | -€6,334 | -93.5% |
| Profit (loss) for the period | 9904 | €17,202 | €284 | -€16,918 | -98.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,202 | €284 | -€16,918 | -98.3% |
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 6 October 2026 via checked.be.