DECRIMA: 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.
DECRIMA
Largest movements
- Tangible fixed assets -€7,276
down €7,276 (-20.6%), from €35,403 to €28,128
of which Leasing and similar rights: -€5,620
- Receivables within one year -€2,831
down €2,831 (-9.9%), from €28,565 to €25,734
- Cash -€1,204
down €1,204 (-11.8%), from €10,183 to €8,979
mainly Net result for the year (-€6,616) and Contributions, distributions and other (-€5,009)
- Reserves -€11,625
down €11,625 (-34.7%), from €33,472 to €21,847
- Trade debts +€4,604
up €4,604 (+106.1%), from €4,340 to €8,944
- Debts after one year -€4,465
down €4,465 (-22.3%), from €20,004 to €15,539
- Current portion of long-term debt -€3,630
down €3,630 (-44.8%), from €8,095 to €4,465
- Tax, wage and social debts +€3,493
up €3,493 (+140.4%), from €2,488 to €5,981
of which Remuneration and social security: +€3,316
- Gross operating margin -€15,647
down €15,647 (-88.2%), from €17,737 to €2,090
- Depreciation +€5,704
up €5,704 (+295.9%), from €1,928 to €7,631
- Taxes -€4,312
down €4,312 (-95.3%), from €4,526 to €215
- Financial charges +€422
up €422 (+78.9%), from €535 to €957
- Financial income -€416
down €416 (-25.3%), from €1,645 to €1,229
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 | €74,600 | €63,405 | -€11,195 | -15.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €35,403 | €28,128 | -€7,276 | -20.6% |
| Tangible fixed assets | 22/27 | €35,403 | €28,128 | -€7,276 | -20.6% |
| Plant, machinery and equipment | 23 | €705 | €855 | +€150 | +21.2% |
| Furniture and vehicles | 24 | €6,983 | €5,177 | -€1,806 | -25.9% |
| Leasing and similar rights | 25 | €27,715 | €22,095 | -€5,620 | -20.3% |
| Current assets | 29/58 | €39,197 | €35,278 | -€3,920 | -10.0% |
| Amounts receivable within one year | 40/41 | €28,565 | €25,734 | -€2,831 | -9.9% |
| Other amounts receivable | 41 | €28,565 | €25,734 | -€2,831 | -9.9% |
| Cash at bank and in hand | 54/58 | €10,183 | €8,979 | -€1,204 | -11.8% |
| Deferred charges and accrued income | 490/1 | €449 | €565 | +€116 | +25.9% |
| Total equity and liabilities | 10/49 | €74,600 | €63,405 | -€11,195 | -15.0% |
| Equity | 10/15 | €39,672 | €28,047 | -€11,625 | -29.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,472 | €21,847 | -€11,625 | -34.7% |
| Distributable reserves | 133 | €33,472 | €21,847 | -€11,625 | -34.7% |
| Amounts payable | 17/49 | €34,928 | €35,358 | +€430 | +1.2% |
| Amounts payable after more than one year | 17 | €20,004 | €15,539 | -€4,465 | -22.3% |
| Financial debts | 170/4 | €20,004 | €15,539 | -€4,465 | -22.3% |
| Amounts payable within one year | 42/48 | €14,924 | €19,642 | +€4,719 | +31.6% |
| Current portion of amounts payable after more than one year | 42 | €8,095 | €4,465 | -€3,630 | -44.8% |
| Financial debts | 43 | - | €252 | +€252 | |
| Credit institutions | 430/8 | - | €252 | +€252 | |
| Trade debts | 44 | €4,340 | €8,944 | +€4,604 | +106.1% |
| Suppliers | 440/4 | €4,340 | €8,944 | +€4,604 | +106.1% |
| Taxes, remuneration and social security | 45 | €2,488 | €5,981 | +€3,493 | +140.4% |
| Taxes | 450/3 | €2,488 | €2,665 | +€177 | +7.1% |
| Remuneration and social security | 454/9 | - | €3,316 | +€3,316 | |
| Accrued charges and deferred income | 492/3 | - | €176 | +€176 | |
| Non-recurring operating income | 76A | - | €1,653 | +€1,653 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,928 | €7,631 | +€5,704 | +295.9% |
| Other operating charges | 640/8 | €961 | €1,132 | +€171 | +17.8% |
| Gross operating margin | 9900 | €17,737 | €2,090 | -€15,647 | -88.2% |
| Operating profit (loss) | 9901 | €14,849 | -€6,673 | -€21,522 | |
| Financial income | 75/76B | €1,645 | €1,229 | -€416 | -25.3% |
| Recurring financial income | 75 | €1,645 | €1,229 | -€416 | -25.3% |
| Financial charges | 65/66B | €535 | €957 | +€422 | +78.9% |
| Recurring financial charges | 65 | €535 | €957 | +€422 | +78.9% |
| Profit (loss) for the period before taxes | 9903 | €15,959 | -€6,401 | -€22,360 | |
| Income taxes | 67/77 | €4,526 | €215 | -€4,312 | -95.3% |
| Profit (loss) for the period | 9904 | €11,432 | -€6,616 | -€18,048 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,432 | -€6,616 | -€18,048 |
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 30 September 2026 via checked.be.