DECREM FABIENNE: 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.
DECREM FABIENNE
Largest movements
- Tangible fixed assets -€24,022
down €24,022 (-32.9%), from €72,985 to €48,963
of which Furniture and vehicles: -€20,488
- Cash +€16,976
up €16,976 (+8.6%), from €197,211 to €214,187
mainly Trade debts (+€38,206) and Depreciation (+€24,022)
- Receivables within one year +€12,936
up €12,936 (+10.0%), from €129,227 to €142,163
of which Trade receivables: +€13,571
- Stocks and contracts +€11,044
up €11,044 (+5.2%), from €211,702 to €222,746
- Trade debts +€38,206
up €38,206 (+254%), from €15,035 to €53,242
- Debts after one year -€13,293
down €13,293 (-44.7%), from €29,768 to €16,475
- Turnover -€592,723
no longer reported in 2025 (was €592,723)
- Purchases and services -€486,756
no longer reported in 2025 (was €486,756)
- Gross operating margin -€22,733
down €22,733 (-21.5%), from €105,967 to €83,234
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.
Derived cash bridge
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 | €779,379 | €796,374 | +€16,994 | +2.2% |
| Fixed assets | 21/28 | €74,097 | €50,075 | -€24,022 | -32.4% |
| Tangible fixed assets | 22/27 | €72,985 | €48,963 | -€24,022 | -32.9% |
| Furniture and vehicles | 24 | €58,578 | €38,089 | -€20,488 | -35.0% |
| Other tangible fixed assets | 26 | €14,408 | €10,874 | -€3,534 | -24.5% |
| Financial fixed assets | 28 | €1,112 | €1,112 | = | 0.0% |
| Current assets | 29/58 | €705,282 | €746,299 | +€41,017 | +5.8% |
| Stocks and contracts in progress | 3 | €211,702 | €222,746 | +€11,044 | +5.2% |
| Stocks | 30/36 | €211,702 | €222,746 | +€11,044 | +5.2% |
| Amounts receivable within one year | 40/41 | €129,227 | €142,163 | +€12,936 | +10.0% |
| Trade receivables | 40 | €13,864 | €27,435 | +€13,571 | +97.9% |
| Other amounts receivable | 41 | €115,363 | €114,728 | -€634 | -0.5% |
| Current investments | 50/53 | €159,486 | €159,486 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €197,211 | €214,187 | +€16,976 | +8.6% |
| Deferred charges and accrued income | 490/1 | €7,656 | €7,717 | +€60 | +0.8% |
| Total equity and liabilities | 10/49 | €779,379 | €796,374 | +€16,994 | +2.2% |
| Equity | 10/15 | €696,216 | €689,155 | -€7,061 | -1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €274,352 | €274,352 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €234,992 | €234,992 | = | 0.0% |
| Profit (loss) carried forward | 14 | €403,264 | €396,203 | -€7,061 | -1.8% |
| Amounts payable | 17/49 | €83,163 | €107,218 | +€24,055 | +28.9% |
| Amounts payable after more than one year | 17 | €29,768 | €16,475 | -€13,293 | -44.7% |
| Financial debts | 170/4 | €29,768 | €16,475 | -€13,293 | -44.7% |
| Amounts payable within one year | 42/48 | €53,395 | €90,743 | +€37,348 | +69.9% |
| Current portion of amounts payable after more than one year | 42 | €12,736 | €13,293 | +€556 | +4.4% |
| Trade debts | 44 | €15,035 | €53,242 | +€38,206 | +254% |
| Suppliers | 440/4 | €15,035 | €53,242 | +€38,206 | +254% |
| Taxes, remuneration and social security | 45 | €25,623 | €24,209 | -€1,415 | -5.5% |
| Taxes | 450/3 | €14,486 | €12,790 | -€1,697 | -11.7% |
| Remuneration and social security | 454/9 | €11,137 | €11,419 | +€282 | +2.5% |
| Turnover | 70 | €592,723 | - | -€592,723 | |
| Goods, raw materials, services and sundry goods | 60/61 | €486,756 | - | -€486,756 | |
| Remuneration, social security and pensions | 62 | €47,159 | €49,396 | +€2,237 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,351 | €24,022 | -€329 | -1.4% |
| Other operating charges | 640/8 | €12,701 | €14,701 | +€2,000 | +15.7% |
| Gross operating margin | 9900 | €105,967 | €83,234 | -€22,733 | -21.5% |
| Operating profit (loss) | 9901 | €21,756 | -€4,885 | -€26,641 | |
| Financial income | 75/76B | €1,400 | €951 | -€449 | -32.1% |
| Recurring financial income | 75 | €1,400 | €951 | -€449 | -32.1% |
| Financial charges | 65/66B | €2,487 | €2,884 | +€397 | +15.9% |
| Recurring financial charges | 65 | €2,487 | €2,884 | +€397 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | €20,669 | -€6,817 | -€27,486 | |
| Income taxes | 67/77 | €283 | €244 | -€39 | -13.8% |
| Profit (loss) for the period | 9904 | €20,386 | -€7,061 | -€27,447 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,386 | -€7,061 | -€27,447 |
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 23 October 2026 via checked.be.