DECROP MANAGEMENT: 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.
DECROP MANAGEMENT
Largest movements
- Cash -€5,098
down €5,098 (-69.6%), from €7,324 to €2,225
mainly Net result for the year (-€7,783) and Trade debts (-€5,092)
- Receivables within one year +€1,190
up €1,190 (+24.9%), from €4,780 to €5,970
of which Trade receivables: +€1,190
- Deferred charges and accrued income -€499
no longer reported in 2025 (was €499)
- Tax, wage and social debts +€8,019
up €8,019 (+148.3%), from €5,406 to €13,425
of which Remuneration and social security: +€7,926
- Profit (loss) carried forward -€7,783
down €7,783, from €467 to -€7,316
- Trade debts -€5,092
no longer reported in 2025 (was €5,092)
- Accrued charges and deferred income +€2,375
new in 2025: €2,375
- Other debts -€1,926
no longer reported in 2025 (was €1,926)
- Gross operating margin -€10,210
down €10,210, from €5,763 to -€4,447
- Taxes -€1,296
down €1,296 (-80.7%), from €1,607 to €310
- Other operating charges -€623
down €623 (-62.4%), from €998 to €375
- Depreciation -€372
no longer reported in 2025 (was €372)
- Financial charges +€304
up €304 (+13.0%), from €2,348 to €2,652
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 | €19,915 | €15,507 | -€4,408 | -22.1% |
| Formation expenses | 20 | €1,312 | €1,312 | = | 0.0% |
| Current assets | 29/58 | €18,603 | €14,195 | -€4,408 | -23.7% |
| Amounts receivable within one year | 40/41 | €4,780 | €5,970 | +€1,190 | +24.9% |
| Trade receivables | 40 | €4,580 | €5,770 | +€1,190 | +26.0% |
| Other amounts receivable | 41 | €200 | €200 | = | 0.0% |
| Current investments | 50/53 | €6,000 | €6,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,324 | €2,225 | -€5,098 | -69.6% |
| Deferred charges and accrued income | 490/1 | €499 | - | -€499 | |
| Total equity and liabilities | 10/49 | €19,915 | €15,507 | -€4,408 | -22.1% |
| Equity | 10/15 | €3,467 | -€4,316 | -€7,783 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €467 | -€7,316 | -€7,783 | |
| Amounts payable | 17/49 | €16,448 | €19,824 | +€3,376 | +20.5% |
| Amounts payable within one year | 42/48 | €16,448 | €17,449 | +€1,001 | +6.1% |
| Financial debts | 43 | €4,024 | €4,024 | = | 0.0% |
| Credit institutions | 430/8 | €4,024 | €4,024 | = | 0.0% |
| Trade debts | 44 | €5,092 | - | -€5,092 | |
| Suppliers | 440/4 | €5,092 | - | -€5,092 | |
| Taxes, remuneration and social security | 45 | €5,406 | €13,425 | +€8,019 | +148.3% |
| Taxes | 450/3 | €5,406 | €5,498 | +€92 | +1.7% |
| Remuneration and social security | 454/9 | - | €7,926 | +€7,926 | |
| Other amounts payable | 47/48 | €1,926 | - | -€1,926 | |
| Accrued charges and deferred income | 492/3 | - | €2,375 | +€2,375 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €372 | - | -€372 | |
| Other operating charges | 640/8 | €998 | €375 | -€623 | -62.4% |
| Gross operating margin | 9900 | €5,763 | -€4,447 | -€10,210 | |
| Operating profit (loss) | 9901 | €4,393 | -€4,822 | -€9,215 | |
| Financial income | 75/76B | €28 | €1 | -€27 | -97.5% |
| Recurring financial income | 75 | €28 | €1 | -€27 | -97.5% |
| Financial charges | 65/66B | €2,348 | €2,652 | +€304 | +13.0% |
| Recurring financial charges | 65 | €2,348 | €2,652 | +€304 | +13.0% |
| Profit (loss) for the period before taxes | 9903 | €2,074 | -€7,473 | -€9,547 | |
| Income taxes | 67/77 | €1,607 | €310 | -€1,296 | -80.7% |
| Profit (loss) for the period | 9904 | €467 | -€7,783 | -€8,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €467 | -€7,783 | -€8,250 |
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 11 October 2026 via checked.be.