DECRIMAN: 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.
DECRIMAN
Largest movements
- Cash -€260,744
down €260,744 (-88.3%), from €295,361 to €34,617
mainly Debts after one year (-€414,605) and Tax, wage and social debts (-€54,845)
- Debts after one year -€414,605
down €414,605 (-19.1%), from €2.2m to €1.8m
- Other debts +€160,000
up €160,000 (+83.6%), from €191,375 to €351,375
- Financial income -€170,000
no longer reported in 2026 (was €170,000)
- Gross operating margin +€11,088
up €11,088 (+10.4%), from €106,789 to €117,877
- Financial charges -€7,730
down €7,730 (-12.1%), from €64,023 to €56,292
- Taxes +€1,626
up €1,626 (+14.3%), from €11,360 to €12,986
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,776,471 | €5,509,117 | -€267,354 | -4.6% |
| Fixed assets | 21/28 | €5,352,760 | €5,352,760 | = | 0.0% |
| Financial fixed assets | 28 | €5,352,760 | €5,352,760 | = | 0.0% |
| Current assets | 29/58 | €423,711 | €156,357 | -€267,354 | -63.1% |
| Amounts receivable within one year | 40/41 | €128,350 | €121,740 | -€6,610 | -5.1% |
| Trade receivables | 40 | €127,050 | €120,440 | -€6,610 | -5.2% |
| Other amounts receivable | 41 | €1,300 | €1,300 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €295,361 | €34,617 | -€260,744 | -88.3% |
| Total equity and liabilities | 10/49 | €5,776,471 | €5,509,117 | -€267,354 | -4.6% |
| Equity | 10/15 | €2,457,736 | €2,505,274 | +€47,538 | +1.9% |
| Contributions | 10/11 | €1,060,000 | €1,060,000 | = | 0.0% |
| Reserves | 13 | €1,397,736 | €1,445,274 | +€47,538 | +3.4% |
| Distributable reserves | 133 | €1,397,736 | €1,445,274 | +€47,538 | +3.4% |
| Amounts payable | 17/49 | €3,318,736 | €3,003,843 | -€314,892 | -9.5% |
| Amounts payable after more than one year | 17 | €2,172,255 | €1,757,651 | -€414,605 | -19.1% |
| Financial debts | 170/4 | €2,172,255 | €1,757,651 | -€414,605 | -19.1% |
| Amounts payable within one year | 42/48 | €1,116,318 | €1,217,863 | +€101,544 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €406,692 | €414,605 | +€7,913 | +1.9% |
| Trade debts | 44 | €444,593 | €433,070 | -€11,523 | -2.6% |
| Suppliers | 440/4 | €444,593 | €433,070 | -€11,523 | -2.6% |
| Taxes, remuneration and social security | 45 | €73,658 | €18,813 | -€54,845 | -74.5% |
| Taxes | 450/3 | €73,658 | €18,813 | -€54,845 | -74.5% |
| Other amounts payable | 47/48 | €191,375 | €351,375 | +€160,000 | +83.6% |
| Accrued charges and deferred income | 492/3 | €30,162 | €28,330 | -€1,832 | -6.1% |
| Other operating charges | 640/8 | €1,080 | €1,060 | -€19 | -1.8% |
| Gross operating margin | 9900 | €106,789 | €117,877 | +€11,088 | +10.4% |
| Operating profit (loss) | 9901 | €105,709 | €116,816 | +€11,107 | +10.5% |
| Financial income | 75/76B | €170,000 | - | -€170,000 | |
| Recurring financial income | 75 | €170,000 | - | -€170,000 | |
| Financial charges | 65/66B | €64,023 | €56,292 | -€7,730 | -12.1% |
| Recurring financial charges | 65 | €64,023 | €56,292 | -€7,730 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €211,687 | €60,524 | -€151,163 | -71.4% |
| Income taxes | 67/77 | €11,360 | €12,986 | +€1,626 | +14.3% |
| Profit (loss) for the period | 9904 | €200,327 | €47,538 | -€152,789 | -76.3% |
| Profit (loss) for the period to be appropriated | 9905 | €200,327 | €47,538 | -€152,789 | -76.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.