DECROOS: 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.
DECROOS
Largest movements
- Receivables within one year +€62,193
up €62,193 (+42.5%), from €146,223 to €208,415
of which Trade receivables: +€60,563
- Tangible fixed assets -€18,926
down €18,926 (-68.5%), from €27,624 to €8,698
of which Furniture and vehicles: -€9,755
- Cash -€3,727
down €3,727 (-3.1%), from €121,807 to €118,080
mainly Receivables within one year (-€62,193) and Other debts (-€10,886)
- Profit (loss) carried forward +€39,372
new in 2025: €39,372
- Other debts -€10,886
down €10,886 (-8.1%), from €133,716 to €122,830
- Trade debts +€10,269
up €10,269 (+87.8%), from €11,696 to €21,965
- Staff costs -€27,840
down €27,840 (-15.8%), from €176,645 to €148,805
- Gross operating margin -€20,371
down €20,371 (-7.9%), from €256,595 to €236,224
- Depreciation -€17,475
down €17,475 (-40.7%), from €42,901 to €25,426
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 | €300,198 | €337,563 | +€37,366 | +12.4% |
| Fixed assets | 21/28 | €31,624 | €10,698 | -€20,926 | -66.2% |
| Intangible fixed assets | 21 | €4,000 | €2,000 | -€2,000 | -50.0% |
| Tangible fixed assets | 22/27 | €27,624 | €8,698 | -€18,926 | -68.5% |
| Plant, machinery and equipment | 23 | €14,690 | €5,520 | -€9,171 | -62.4% |
| Furniture and vehicles | 24 | €12,934 | €3,179 | -€9,755 | -75.4% |
| Current assets | 29/58 | €268,574 | €326,865 | +€58,291 | +21.7% |
| Stocks and contracts in progress | 3 | €491 | €370 | -€121 | -24.7% |
| Stocks | 30/36 | €491 | €370 | -€121 | -24.7% |
| Amounts receivable within one year | 40/41 | €146,223 | €208,415 | +€62,193 | +42.5% |
| Trade receivables | 40 | €144,801 | €205,364 | +€60,563 | +41.8% |
| Other amounts receivable | 41 | €1,422 | €3,051 | +€1,629 | +114.6% |
| Cash at bank and in hand | 54/58 | €121,807 | €118,080 | -€3,727 | -3.1% |
| Deferred charges and accrued income | 490/1 | €53 | - | -€53 | |
| Total equity and liabilities | 10/49 | €300,198 | €337,563 | +€37,366 | +12.4% |
| Equity | 10/15 | €103,489 | €142,861 | +€39,372 | +38.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €98,489 | €98,489 | = | 0.0% |
| Distributable reserves | 133 | €98,489 | €98,489 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €39,372 | +€39,372 | |
| Amounts payable | 17/49 | €196,708 | €194,702 | -€2,006 | -1.0% |
| Amounts payable within one year | 42/48 | €196,708 | €194,702 | -€2,006 | -1.0% |
| Trade debts | 44 | €11,696 | €21,965 | +€10,269 | +87.8% |
| Suppliers | 440/4 | €11,696 | €21,965 | +€10,269 | +87.8% |
| Taxes, remuneration and social security | 45 | €51,296 | €49,907 | -€1,389 | -2.7% |
| Taxes | 450/3 | €36,311 | €35,744 | -€567 | -1.6% |
| Remuneration and social security | 454/9 | €14,985 | €14,163 | -€822 | -5.5% |
| Other amounts payable | 47/48 | €133,716 | €122,830 | -€10,886 | -8.1% |
| Remuneration, social security and pensions | 62 | €176,645 | €148,805 | -€27,840 | -15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,901 | €25,426 | -€17,475 | -40.7% |
| Other operating charges | 640/8 | €4,658 | €4,418 | -€240 | -5.2% |
| Non-recurring operating charges | 66A | €91 | €250 | +€159 | +175.0% |
| Gross operating margin | 9900 | €256,595 | €236,224 | -€20,371 | -7.9% |
| Operating profit (loss) | 9901 | €32,300 | €57,326 | +€25,026 | +77.5% |
| Financial income | 75/76B | €166 | €124 | -€43 | -25.6% |
| Recurring financial income | 75 | €166 | €124 | -€43 | -25.6% |
| Financial charges | 65/66B | €249 | €61 | -€189 | -75.6% |
| Recurring financial charges | 65 | €249 | €61 | -€189 | -75.6% |
| Profit (loss) for the period before taxes | 9903 | €32,217 | €57,389 | +€25,172 | +78.1% |
| Income taxes | 67/77 | €9,048 | €10,684 | +€1,635 | +18.1% |
| Profit (loss) for the period | 9904 | €23,169 | €46,705 | +€23,536 | +101.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,169 | €46,705 | +€23,536 | +101.6% |
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 7 October 2026 via checked.be.